Varyaa Creations Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	2.85	1.45	0.6	37.98	0.12
Cash & Short-Term Investments	2.85	1.45	0.6	37.98	0.12
Cash Growth	96.01%	143.38%	-98.43%	30775.61%	-20.13%
Accounts Receivable	37.57	1.46	-	-	-
Other Receivables	-	1.92	0.02	4.14	0.03
Receivables	38.59	3.41	0.02	4.14	0.03
Inventory	234.55	182.51	81.15	157.22	8.94
Other Current Assets	2.6	50.5	3.08	0.65	0.22
Total Current Assets	278.58	237.86	84.84	199.99	9.32
Property, Plant & Equipment	0.29	0.05	0.11	0.04	0.03
Other Intangible Assets	0.04	0.12	0.09	0	0
Long-Term Deferred Tax Assets	0.06	0.08	-	-	-
Other Long-Term Assets	17.05	17.06	0.04	0.03	0.02
Total Assets	296.03	255.16	85.08	200.06	14.38
Accounts Payable	4.42	2.06	30.04	190.24	10.71
Accrued Expenses	3.46	1.37	1.5	0.71	1.14
Short-Term Debt	43.27	-	-	-	4.48
Current Income Taxes Payable	-	13.52	10.15	3.16	-
Other Current Liabilities	3.42	1.95	7.25	-	0
Total Current Liabilities	54.56	18.89	48.94	194.11	16.33
Long-Term Deferred Tax Liabilities	-	-	0.01	0	-
Other Long-Term Liabilities	-0	-	-0	0	-0
Total Liabilities	54.56	18.89	48.95	194.11	16.33
Common Stock	47.9	47.9	34.5	1.5	1.5
Retained Earnings	-	-	-	4.45	-3.45
Comprehensive Income & Other	193.56	188.37	1.63	-	-
Shareholders' Equity	241.46	236.27	36.13	5.95	-1.95
Total Liabilities & Equity	296.03	255.16	85.08	200.06	14.38
Total Debt	43.27	-	-	-	4.48
Net Cash (Debt)	-40.42	1.45	0.6	37.98	-4.36
Net Cash Growth	-	143.38%	-98.43%	-	-
Net Cash Per Share	-8.44	0.30	0.17	11.01	-1.26
Filing Date Shares Outstanding	4.79	4.79	3.45	3.45	3.45
Total Common Shares Outstanding	4.79	4.79	3.45	3.45	3.45
Working Capital	224.02	218.97	35.9	5.88	-7.01
Book Value Per Share	50.41	49.33	10.47	1.72	-0.56
Tangible Book Value	241.42	236.16	36.05	5.94	-1.95
Tangible Book Value Per Share	50.40	49.30	10.45	1.72	-0.57
Machinery	-	0.4	0.4	0.28	0.27