Luxury Time 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	39.34	34.22	50.38	17.42	28.66
Cash & Short-Term Investments	39.34	34.22	50.38	17.42	28.66
Cash Growth	14.95%	-32.06%	189.20%	-39.22%	174.42%
Accounts Receivable	114.75	63.04	59.16	67.38	80.69
Other Receivables	-	2.94	1.57	4.22	-
Receivables	133.76	65.98	60.73	71.6	80.69
Inventory	154.74	160.74	128.07	113.93	27.93
Prepaid Expenses	-	3.27	0.01	0.52	-
Other Current Assets	33.33	20.45	8.77	9.78	4.57
Total Current Assets	361.17	284.67	247.95	213.24	141.84
Property, Plant & Equipment	9.91	7.99	2.67	4.11	2.25
Long-Term Investments	-	-	-	-	17.5
Other Intangible Assets	0.04	0.04	0.04	0.04	-
Long-Term Deferred Tax Assets	2.13	1.68	1.35	1.22	1.09
Other Long-Term Assets	106.89	6.82	3.28	2.57	-
Total Assets	480.2	301.21	255.29	221.17	162.68
Accounts Payable	79.04	80.91	70.14	75.19	39.78
Accrued Expenses	-	7.42	17.63	5.09	18.18
Short-Term Debt	19.72	15.61	31.19	21.99	18.89
Current Income Taxes Payable	-	4.67	-	2.54	-
Other Current Liabilities	11.36	2.13	1.4	2.15	0.32
Total Current Liabilities	110.11	110.74	120.37	106.96	77.17
Pension & Post-Retirement Benefits	-	1.52	1.79	1.19	-
Other Long-Term Liabilities	1.62	0.38	-	-	-0
Total Liabilities	111.73	112.63	122.15	108.14	77.17
Common Stock	82.55	64.26	8.72	8.72	8.72
Additional Paid-In Capital	-	12.04	-	-	-
Retained Earnings	-	112.28	124.41	104.31	76.79
Comprehensive Income & Other	285.92	-	-	-	-
Shareholders' Equity	368.47	188.58	133.14	113.03	85.51
Total Liabilities & Equity	480.2	301.21	255.29	221.17	162.68
Total Debt	19.72	15.61	31.19	21.99	18.89
Net Cash (Debt)	19.62	18.61	19.19	-4.57	9.77
Net Cash Growth	5.45%	-3.02%	-	-	-
Net Cash Per Share	2.81	3.02	3.14	-0.75	1.60
Filing Date Shares Outstanding	7.55	6.43	6.1	6.1	6.1
Total Common Shares Outstanding	7.55	6.43	6.1	6.1	6.1
Working Capital	251.06	173.93	127.58	106.28	64.67
Book Value Per Share	48.83	29.35	21.81	18.51	14.01
Tangible Book Value	368.43	188.54	133.1	112.99	85.51
Tangible Book Value Per Share	48.83	29.34	21.80	18.51	14.01
Machinery	-	11.07	10.92	10.8	10.28
Leasehold Improvements	-	0.91	0.91	0.91	0.91

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