NAPS Global India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	45.93	24.42	11.3	2.19	1.49	1.56
Short-Term Investments	30	30	-	-	-	8.69
Cash & Short-Term Investments	75.93	54.42	11.3	2.19	1.49	10.25
Cash Growth	-	381.70%	416.13%	47.01%	-85.47%	-16.13%
Accounts Receivable	265.96	101.87	59.66	30.93	20.94	41.21
Other Receivables	-	-	0.14	-	-	0.56
Receivables	281.58	102.82	59.8	30.93	20.94	48.43
Inventory	52.99	64.18	8.76	8.46	4.83	6.73
Prepaid Expenses	-	0.02	0.89	0.08	0.09	-
Other Current Assets	0.07	30.64	9.08	7.43	4.8	0.41
Total Current Assets	410.57	252.07	89.82	49.09	32.15	65.82
Property, Plant & Equipment	1.57	1.71	2	1.93	2.5	3.59
Long-Term Investments	-	-	22.23	11.41	8.92	-
Other Intangible Assets	-	-	-	-	-	0
Long-Term Deferred Tax Assets	0.28	0.31	0.35	0.29	0.19	0.03
Long-Term Deferred Charges	0.27	0.27	0.4	-	-	-
Other Long-Term Assets	2.59	2.57	2.5	2.5	2.5	2.5
Total Assets	415.27	256.93	117.3	65.21	46.27	71.94
Accounts Payable	158.19	50.07	63.83	40.02	26.59	60.2
Accrued Expenses	0.06	2.26	2.24	1.28	1.32	2.03
Current Portion of Long-Term Debt	-	-	-	1.18	1.07	-
Current Income Taxes Payable	-	-	0.55	0.16	-	-
Other Current Liabilities	34.68	31.18	8.59	2.5	3.76	-
Total Current Liabilities	229.21	83.51	75.2	45.13	32.73	62.23
Long-Term Debt	-	-	-	-	1.18	3.21
Other Long-Term Liabilities	4.04	4.04	4.04	9.03	4.04	-0
Total Liabilities	233.25	87.54	79.23	54.17	37.95	65.44
Common Stock	44.3	44.3	31.1	0.1	0.1	0.1
Additional Paid-In Capital	-	98.52	-	-	-	-
Retained Earnings	-	26.57	6.96	10.94	8.22	6.4
Shareholders' Equity	182.03	169.39	38.06	11.04	8.32	6.5
Total Liabilities & Equity	415.27	256.93	117.3	65.21	46.27	71.94
Total Debt	36.29	-	-	1.18	2.24	3.21
Net Cash (Debt)	39.63	54.42	11.3	1.01	-0.75	7.04
Net Cash Growth	-	381.70%	1016.40%	-	-	-42.38%
Net Cash Per Share	10.26	17.00	5.41	0.50	-0.38	-
Filing Date Shares Outstanding	4.43	4.43	3.11	-	-	-
Total Common Shares Outstanding	4.43	4.43	3.11	-	-	-
Working Capital	181.36	168.57	14.62	3.96	-0.58	3.59
Book Value Per Share	41.13	38.24	12.24	-	-	-
Tangible Book Value	182.03	169.39	38.06	11.04	8.32	6.5
Tangible Book Value Per Share	41.13	38.24	12.24	-	-	-
Machinery	-	5.63	5.21	4.35	4.09	3.96

Source: S&P Global Market Intelligence. Standard template. Financial Sources.