Valencia India 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	8.91	25.2	3.8	5.68	2.53
Cash & Short-Term Investments	8.91	25.2	3.8	5.68	2.53
Cash Growth	-64.62%	563.05%	-33.09%	124.73%	-16.61%
Accounts Receivable	5.75	6.19	2.78	1.24	6.2
Receivables	63.2	7.31	3.37	1.24	6.2
Prepaid Expenses	-	5.22	2.56	4.4	4.76
Other Current Assets	6.01	1.89	2.01	0.89	4.94
Total Current Assets	78.12	39.62	11.73	12.21	18.43
Property, Plant & Equipment	576.54	118.43	69.49	14.37	4.37
Other Intangible Assets	0.06	0.07	-	-	-
Long-Term Deferred Tax Assets	-	-	0.11	0.59	0.36
Other Long-Term Assets	-0	38.45	39.47	35.47	25.39
Total Assets	708.18	196.57	120.8	62.63	48.54
Accounts Payable	7.03	2.77	1.71	2.56	5.22
Accrued Expenses	-	4.34	2.11	1.89	2.62
Current Portion of Long-Term Debt	42.07	6.83	3.27	0.89	0.61
Current Income Taxes Payable	-	5.45	6.49	2.68	0.89
Other Current Liabilities	6.36	8.69	2.1	6.95	10.46
Total Current Liabilities	55.46	28.08	15.68	14.97	19.8
Long-Term Debt	79.13	53.22	11.44	33.97	21.13
Pension & Post-Retirement Benefits	-	0.77	1.58	1.05	0.55
Long-Term Deferred Tax Liabilities	6.38	1.28	-	-	-
Other Long-Term Liabilities	1.92	-	-	-	-0
Total Liabilities	142.89	83.34	28.7	49.98	41.48
Common Stock	130	90	0.3	0.1	0.1
Additional Paid-In Capital	-	-	59.8	-	-
Retained Earnings	-	23.23	32	12.55	6.97
Comprehensive Income & Other	435.3	-	-	-	-
Shareholders' Equity	565.29	113.23	92.1	12.65	7.07
Total Liabilities & Equity	708.18	196.57	120.8	62.63	48.54
Total Debt	121.2	60.05	14.71	34.86	21.74
Net Cash (Debt)	-112.29	-34.85	-10.91	-29.18	-19.21
Net Cash Per Share	-9.40	-3.87	-1.21	-3.25	-2.14
Filing Date Shares Outstanding	12.9	9	9	8.98	3
Total Common Shares Outstanding	12.9	9	9	8.98	3
Working Capital	22.67	11.54	-3.95	-2.76	-1.37
Book Value Per Share	43.82	12.58	10.23	1.41	2.36
Tangible Book Value	565.23	113.16	92.1	12.65	7.07
Tangible Book Value Per Share	43.81	12.57	10.23	1.41	2.36
Land	-	9.31	-	-	-
Buildings	-	82.27	62.77	-	-
Machinery	-	15.02	5.7	4.61	4.61
Construction In Progress	-	19.54	4.05	12.47	1.74