NIS Management 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	671.31	248.67	315.08	234	227.96
Short-Term Investments	-	-	-	2	-
Cash & Short-Term Investments	671.31	248.67	315.08	236	227.96
Cash Growth	169.96%	-21.08%	33.51%	3.53%	-
Accounts Receivable	1,458	1,259	1,216	1,094	1,068
Other Receivables	-	7.49	6.13	10.5	13.68
Receivables	1,896	1,266	1,222	1,104	1,082
Inventory	21.5	17.38	7.63	8.75	34.52
Prepaid Expenses	-	5.5	-	0.01	-
Other Current Assets	226.62	648.96	615.94	582.4	486.52
Total Current Assets	2,816	2,187	2,161	1,931	1,831
Property, Plant & Equipment	203.26	211.6	174.1	186.46	169.7
Long-Term Investments	2.01	11.74	-	-	-
Goodwill	23.31	23.31	23.31	23.31	23.31
Other Intangible Assets	12.2	6.15	0.2	0.36	0.6
Long-Term Deferred Tax Assets	73.71	5.26	5.03	4.66	4.63
Other Long-Term Assets	162.28	106.29	110.7	111.18	108.26
Total Assets	3,292	2,551	2,474	2,257	2,137
Accounts Payable	48.53	47.27	28.04	34.67	42.44
Accrued Expenses	-	58.72	114.7	106.2	87.4
Short-Term Debt	819.53	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	220.36	15.88	3.28	9.95	8.21
Total Current Liabilities	1,088	952.34	993.06	876.01	907.32
Long-Term Debt	11.2	77.76	148.13	235	245.81
Pension & Post-Retirement Benefits	-	0.85	0.51	0.36	0.27
Other Long-Term Liabilities	232.88	0.17	0.45	0.33	0
Total Liabilities	1,332	1,031	1,142	1,112	1,153
Common Stock	198	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	1,765	-	2.91	-	-
Total Common Equity	1,963	1,523	1,335	1,149	987.12
Minority Interest	-2.7	-2.8	-2.89	-3.01	-3.03
Shareholders' Equity	1,960	1,520	1,332	1,145	984.08
Total Liabilities & Equity	3,292	2,551	2,474	2,257	2,137
Total Debt	830.73	837.8	911.07	872.2	867.85
Net Cash (Debt)	-159.42	-589.13	-596	-636.2	-639.9
Net Cash Per Share	-8.94	-39.08	-40.95	-43.71	-43.96
Filing Date Shares Outstanding	16.26	19.8	15.14	14.56	14.56
Total Common Shares Outstanding	16.26	15.14	14.56	14.56	14.56
Working Capital	1,727	1,234	1,168	1,055	923.65
Book Value Per Share	120.67	100.59	91.73	78.90	67.82
Tangible Book Value	1,927	1,493	1,312	1,125	963.2
Tangible Book Value Per Share	118.49	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