NIS Management 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	Dec '25 Dec 31, 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	-	248.67	315.08	234	227.96	-
Short-Term Investments	-	-	-	2	-	-
Cash & Short-Term Investments	593.36	248.67	315.08	236	227.96	-
Cash Growth	-	-21.08%	33.51%	3.53%	-	-
Accounts Receivable	-	1,259	1,216	1,094	1,068	-
Other Receivables	-	7.49	6.13	10.5	13.68	-
Receivables	-	1,266	1,222	1,104	1,082	-
Inventory	-	17.38	7.63	8.75	34.52	-
Prepaid Expenses	-	5.5	-	0.01	-	-
Other Current Assets	-	648.96	615.94	582.4	486.52	-
Total Current Assets	-	2,187	2,161	1,931	1,831	-
Property, Plant & Equipment	-	211.6	174.1	186.46	169.7	-
Long-Term Investments	-	11.74	-	-	-	-
Goodwill	-	23.31	23.31	23.31	23.31	-
Other Intangible Assets	-	6.15	0.2	0.36	0.6	-
Long-Term Deferred Tax Assets	-	5.26	5.03	4.66	4.63	-
Other Long-Term Assets	-	106.29	110.7	111.18	108.26	-
Total Assets	-	2,551	2,474	2,257	2,137	-
Accounts Payable	-	47.27	28.04	34.67	42.44	-
Accrued Expenses	-	58.72	114.7	106.2	87.4	-
Short-Term Debt	-	696.84	720.18	630.03	617.52	-
Current Portion of Long-Term Debt	-	63.2	42.76	7.17	4.53	-
Current Income Taxes Payable	-	63.47	54.63	50.31	144.23	-
Current Unearned Revenue	-	6.97	29.46	37.68	3	-
Other Current Liabilities	-	15.88	3.28	9.95	8.21	-
Total Current Liabilities	-	952.34	993.06	876.01	907.32	-
Long-Term Debt	-	77.76	148.13	235	245.81	-
Pension & Post-Retirement Benefits	-	0.85	0.51	0.36	0.27	-
Other Long-Term Liabilities	-	0.17	0.45	0.33	0	-
Total Liabilities	-	1,031	1,142	1,112	1,153	-
Common Stock	-	151.38	72.78	72.78	72.78	-
Additional Paid-In Capital	-	50.6	50.6	50.6	50.6	-
Retained Earnings	-	1,321	1,209	1,025	863.74	-
Comprehensive Income & Other	-	-	2.91	-	-	-
Total Common Equity	2,084	1,523	1,335	1,149	987.12	-
Minority Interest	-	-2.8	-2.89	-3.01	-3.03	-
Shareholders' Equity	2,082	1,520	1,332	1,145	984.08	-
Total Liabilities & Equity	-	2,551	2,474	2,257	2,137	-
Total Debt	842.19	837.8	911.07	872.2	867.85	-
Net Cash (Debt)	-248.84	-589.13	-596	-636.2	-639.9	-
Net Cash Per Share	-14.92	-39.08	-40.95	-43.71	-43.96	-
Filing Date Shares Outstanding	19.8	19.8	15.14	14.56	14.56	-
Total Common Shares Outstanding	19.8	15.14	14.56	14.56	14.56	-
Working Capital	-	1,234	1,168	1,055	923.65	-
Book Value Per Share	130.91	100.59	91.73	78.90	67.82	-
Tangible Book Value	2,052	1,493	1,312	1,125	963.2	-
Tangible Book Value Per Share	128.90	98.65	90.11	77.28	66.17	-
Buildings	-	190.35	189.85	189.85	161.01	-
Machinery	-	260.97	201.7	200.75	194.66	-
Leasehold Improvements	-	7.67	7.67	7.67	7.67	-

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