Neptune Logitek 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	3.35	2.87	14.02	1.05	1.03
Cash & Short-Term Investments	3.35	2.87	14.02	1.05	1.03
Cash Growth	219.14%	-79.52%	1235.33%	1.94%	-
Accounts Receivable	702.57	652.21	455.07	422.33	344.08
Other Receivables	-	-	-	-	0.09
Receivables	761.02	658.05	459.06	425.87	344.17
Inventory	62.89	54.51	44.65	25.74	-
Prepaid Expenses	-	12.83	11.03	5.15	2.91
Other Current Assets	44.43	88.79	48.09	40.3	57.94
Total Current Assets	871.7	817.05	576.85	498.12	406.06
Property, Plant & Equipment	348.94	363.3	366.82	243.87	148
Long-Term Investments	-	-	-	-	38
Other Intangible Assets	12.25	9.67	5.34	0.76	0.89
Other Long-Term Assets	2.75	2.44	3.41	2.37	0.45
Total Assets	1,236	1,192	952.41	745.12	596.55
Accounts Payable	-	338.4	190.37	234.75	257.46
Accrued Expenses	-	34.66	17.62	12.27	29.16
Short-Term Debt	361.28	193.25	117.41	138.85	-
Current Portion of Long-Term Debt	-	88.7	112.72	25.54	-
Current Income Taxes Payable	-	14.95	-	-	0.67
Other Current Liabilities	426.82	3.97	2.86	3.09	2.78
Total Current Liabilities	788.1	673.92	440.98	414.5	290.07
Long-Term Debt	171.62	298.03	394.65	217.59	196.59
Pension & Post-Retirement Benefits	3.24	2.94	2.03	0.85	-
Long-Term Deferred Tax Liabilities	27.83	18.06	6.8	4.27	0.19
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	990.78	992.95	844.46	637.2	486.85
Common Stock	100	100	10	10	10
Retained Earnings	144.85	99.51	97.95	97.91	99.7
Shareholders' Equity	244.85	199.51	107.95	107.91	109.7
Total Liabilities & Equity	1,236	1,192	952.41	745.12	596.55
Total Debt	532.9	579.98	624.78	381.97	196.59
Net Cash (Debt)	-529.55	-577.11	-610.76	-380.92	-195.56
Net Cash Per Share	-52.95	-57.71	-61.08	-38.09	-19.56
Filing Date Shares Outstanding	10	10	10	10	10
Total Common Shares Outstanding	10	10	10	10	10
Working Capital	83.6	143.13	135.87	83.62	115.99
Book Value Per Share	24.49	19.95	10.79	10.79	10.97
Tangible Book Value	232.61	189.84	102.61	107.15	108.81
Tangible Book Value Per Share	23.26	18.98	10.26	10.71	10.88
Buildings	-	45.38	45.18	43.42	58.96
Machinery	-	591.86	600.98	387.77	297.85
Construction In Progress	-	-	-	50.09	-

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