A B Cotspin 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	16.1	1.18	0.23	1.03	6.59
Short-Term Investments	-	1.2	-	-	-
Cash & Short-Term Investments	16.1	2.38	0.23	1.03	6.59
Cash Growth	577.41%	920.17%	-77.38%	-84.38%	884.18%
Accounts Receivable	722.3	478.24	381.62	134.61	80.4
Other Receivables	-	0.08	0.03	0.05	32.29
Receivables	722.3	478.32	468.22	134.66	112.69
Inventory	679.06	815.84	648.33	435.61	184.15
Prepaid Expenses	-	4.33	4.21	3.39	2.98
Other Current Assets	381.09	424.7	65.85	88.69	78.45
Total Current Assets	1,799	1,726	1,187	663.37	384.87
Property, Plant & Equipment	958.23	989.58	720.81	773.39	416.47
Long-Term Investments	0.78	2.22	9.78	43.92	0.14
Other Long-Term Assets	371.24	166.54	63.05	13.68	26.56
Total Assets	3,129	2,884	1,980	1,494	828.03
Accounts Payable	58.76	21.29	8.06	14.26	23.15
Accrued Expenses	17.98	12.65	10.86	31.01	13.3
Short-Term Debt	-	878.03	706.13	383.9	50.62
Current Portion of Long-Term Debt	857.18	78.18	60.57	67.56	29.39
Current Income Taxes Payable	22.89	6.2	-	-	2.41
Other Current Liabilities	0	49.89	35.56	17.06	80.51
Total Current Liabilities	956.82	1,046	821.17	513.78	199.37
Long-Term Debt	611.06	701.65	449.98	529.48	225.53
Pension & Post-Retirement Benefits	1.15	4.66	3.65	2	3
Long-Term Deferred Tax Liabilities	27.6	23.79	21.04	23.33	11.89
Other Long-Term Liabilities	-	-	-	-	-0
Total Liabilities	1,597	1,776	1,296	1,069	439.79
Common Stock	221.6	166.15	104.88	104.88	104.88
Additional Paid-In Capital	-	480.87	113.24	113.25	113.25
Retained Earnings	-	449.03	459.91	178.67	159.91
Comprehensive Income & Other	1,311	11.51	6.6	28.99	10.21
Shareholders' Equity	1,532	1,108	684.64	425.78	388.25
Total Liabilities & Equity	3,129	2,884	1,980	1,494	828.03
Total Debt	1,468	1,658	1,217	980.93	305.54
Net Cash (Debt)	-1,452	-1,655	-1,216	-979.9	-298.94
Net Cash Per Share	-66.43	-133.09	-87.17	-95.21	-37.07
Filing Date Shares Outstanding	21.97	16.81	10.68	10.29	10.29
Total Common Shares Outstanding	21.97	16.81	10.68	10.29	10.29
Working Capital	841.73	679.32	365.67	149.59	185.5
Book Value Per Share	69.73	65.88	64.08	41.37	37.72
Tangible Book Value	1,532	1,108	684.64	425.78	388.25
Tangible Book Value Per Share	69.73	65.88	64.08	41.37	37.72
Land	-	23.72	23.72	23.72	23.51
Buildings	-	127.9	127.33	127.33	46.9
Machinery	-	829.71	805.31	759.41	244.45
Construction In Progress	-	331.71	-	-	189.43