Pine Labs 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
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	60,637	9,515	8,821	10,263	3,204
Short-Term Investments	-	541.91	611.66	3,214	1,568
Trading Asset Securities	-	-	-	-	405.2
Cash & Short-Term Investments	60,637	10,056	9,433	13,476	5,177
Cash Growth	-	6.61%	-30.01%	160.32%	-
Accounts Receivable	9,827	8,831	7,686	7,225	3,653
Other Receivables	-	10,707	8,198	5,689	4,431
Receivables	9,838	19,552	15,894	12,923	8,087
Inventory	257	1,039	731.96	974.81	907.72
Prepaid Expenses	-	491.81	332.75	321.09	142.8
Restricted Cash	-	49,416	42,421	37,250	31,843
Other Current Assets	17,090	1,856	2,184	1,398	1,597
Total Current Assets	87,822	82,411	70,996	66,344	47,755
Property, Plant & Equipment	4,824	5,175	6,479	8,027	5,374
Long-Term Investments	1,309	833.92	557.03	246.41	809.54
Goodwill	11,637	11,637	11,914	11,911	4,591
Other Intangible Assets	3,074	3,039	3,023	3,788	1,442
Long-Term Accounts Receivable	131.6	304.16	88.56	-	-
Long-Term Deferred Tax Assets	1,695	1,575	1,611	1,113	898.14
Other Long-Term Assets	2,563	2,181	1,816	2,203	1,767
Total Assets	113,055	107,157	96,486	93,632	62,636
Accounts Payable	4,084	5,417	3,898	3,681	1,929
Accrued Expenses	247.8	2,216	1,512	1,595	919.76
Short-Term Debt	-	7,162	3,265	703.03	766.83
Current Portion of Long-Term Debt	7,074	661.36	928.6	1,052	669.6
Current Portion of Leases	201	211.11	207.79	185.62	54.21
Current Income Taxes Payable	40.5	19.84	27.2	10.12	-
Current Unearned Revenue	738.9	713.85	649.25	507.34	408.44
Other Current Liabilities	61,322	53,138	47,264	43,004	36,916
Total Current Liabilities	73,707	69,539	57,751	50,739	41,664
Long-Term Debt	187.5	471.82	1,136	1,540	927.53
Long-Term Leases	1,120	1,198	1,005	901.01	404.21
Long-Term Unearned Revenue	261.7	225.69	195.4	116.95	54.03
Pension & Post-Retirement Benefits	-	356.28	296.77	298.39	234.55
Long-Term Deferred Tax Liabilities	132.5	173.41	303.54	450.76	-
Other Long-Term Liabilities	540.3	132.18	378.74	2,196	219.36
Total Liabilities	75,949	72,096	61,066	56,242	43,504
Common Stock	447.1	0.96	0.96	0.16	135.29
Additional Paid-In Capital	-	23,430	23,430	23,716	18,962
Retained Earnings	-	-50,025	-48,647	-45,259	-1,507
Comprehensive Income & Other	36,659	61,656	60,635	58,933	1,542
Shareholders' Equity	37,106	35,062	35,419	37,390	19,132
Total Liabilities & Equity	113,055	107,157	96,486	93,632	62,636
Total Debt	8,582	9,704	6,542	4,382	2,822
Net Cash (Debt)	52,055	352.47	2,891	9,095	2,355
Net Cash Growth	-	-87.81%	-68.21%	286.26%	-
Net Cash Per Share	-	0.35	2.93	9.25	2.98
Filing Date Shares Outstanding	-	1,054	839.95	983	790.84
Total Common Shares Outstanding	-	839.95	839.95	983	790.84
Working Capital	14,114	12,873	13,245	15,604	6,091
Book Value Per Share	-	41.74	42.17	38.04	24.19
Tangible Book Value	22,395	20,385	20,482	21,691	13,100
Tangible Book Value Per Share	-	24.27	24.38	22.07	16.56
Machinery	-	10,372	9,532	10,014	7,378
Construction In Progress	-	471.18	1,215	2,130	950.98
Leasehold Improvements	-	410.7	336.34	215.54	134.31

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