A B Cotspin 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	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	-	1.18	0.23	1.03	6.59	0.67
Short-Term Investments	-	1.2	-	-	-	-
Cash & Short-Term Investments	22.03	2.38	0.23	1.03	6.59	0.67
Cash Growth	244.12%	920.17%	-77.38%	-84.38%	884.18%	8.94%
Accounts Receivable	-	478.24	381.62	134.61	80.4	72.41
Other Receivables	-	0.08	0.03	0.05	32.29	16.69
Receivables	-	478.32	468.22	134.66	112.69	89.1
Inventory	-	815.84	648.33	435.61	184.15	282.46
Prepaid Expenses	-	4.33	4.21	3.39	2.98	3.13
Other Current Assets	-	424.7	65.85	88.69	78.45	0.66
Total Current Assets	-	1,726	1,187	663.37	384.87	376.02
Property, Plant & Equipment	-	989.58	720.81	773.39	416.47	248.46
Long-Term Investments	-	2.22	9.78	43.92	0.14	0.12
Other Long-Term Assets	-	166.54	63.05	13.68	26.56	11.89
Total Assets	-	2,884	1,980	1,494	828.03	636.49
Accounts Payable	-	21.29	8.06	14.26	23.15	6.2
Accrued Expenses	-	12.65	10.86	31.01	13.3	12.82
Short-Term Debt	-	878.03	706.13	383.9	50.62	187.8
Current Portion of Long-Term Debt	-	78.18	60.57	67.56	29.39	40.64
Current Income Taxes Payable	-	6.2	-	-	2.41	4.57
Other Current Liabilities	-	49.89	35.56	17.06	80.51	16.18
Total Current Liabilities	-	1,046	821.17	513.78	199.37	268.21
Long-Term Debt	-	701.65	449.98	529.48	225.53	132.41
Pension & Post-Retirement Benefits	-	4.66	3.65	2	3	5.02
Long-Term Deferred Tax Liabilities	-	23.79	21.04	23.33	11.89	12.44
Other Long-Term Liabilities	-	-	-	-	-0	-0
Total Liabilities	-	1,776	1,296	1,069	439.79	418.07
Common Stock	-	166.15	104.88	104.88	104.88	26.65
Additional Paid-In Capital	-	480.87	113.24	113.25	113.25	92.58
Retained Earnings	-	449.03	459.91	178.67	159.91	91.69
Comprehensive Income & Other	-	11.51	6.6	28.99	10.21	7.49
Shareholders' Equity	1,477	1,108	684.64	425.78	388.25	218.42
Total Liabilities & Equity	-	2,884	1,980	1,494	828.03	636.49
Total Debt	1,374	1,658	1,217	980.93	305.54	360.85
Net Cash (Debt)	-1,352	-1,655	-1,216	-979.9	-298.94	-360.18
Net Cash Per Share	-71.17	-133.09	-87.17	-95.21	-37.07	-48.62
Filing Date Shares Outstanding	21.25	16.81	10.68	10.29	10.29	8.58
Total Common Shares Outstanding	21.25	16.81	10.68	10.29	10.29	8.58
Working Capital	-	679.32	365.67	149.59	185.5	107.81
Book Value Per Share	67.24	65.88	64.08	41.37	37.72	25.45
Tangible Book Value	1,477	1,108	684.64	425.78	388.25	218.42
Tangible Book Value Per Share	67.24	65.88	64.08	41.37	37.72	25.45
Land	-	23.72	23.72	23.72	23.51	16.06
Buildings	-	127.9	127.33	127.33	46.9	46.9
Machinery	-	829.71	805.31	759.41	244.45	240.7
Construction In Progress	-	331.71	-	-	189.43	-

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