PAN HR Solution Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	36.69	55.65	29.34	29.03	33.22
Short-Term Investments	43.15	20.3	1.57	-	-
Cash & Short-Term Investments	79.84	75.95	30.91	29.03	33.22
Cash Growth	5.12%	145.72%	6.49%	-12.63%	631.88%
Accounts Receivable	222.19	297.48	254.59	88.06	59.87
Other Receivables	1.19	1.52	0.2	17.7	2.21
Receivables	238.8	300.72	257.49	106.01	62.33
Prepaid Expenses	0.05	0.12	0.04	0.55	0.1
Other Current Assets	26.2	27.53	21.99	40.88	17.67
Total Current Assets	344.88	404.31	310.42	176.46	113.32
Property, Plant & Equipment	8.98	11.51	10.91	1.46	1.8
Long-Term Investments	2.35	3.12	6.92	-	-
Other Intangible Assets	0.19	0.68	0.15	0	0.01
Long-Term Deferred Tax Assets	0.92	1.19	0.63	0.57	0.34
Other Long-Term Assets	2.18	2.48	41.6	0	-
Total Assets	359.5	423.3	370.65	178.49	115.47
Accounts Payable	119.49	187.38	147.52	2.92	1.05
Accrued Expenses	55.72	83.49	66.97	125.44	86.28
Short-Term Debt	-	0.28	0.28	0.48	0.48
Current Portion of Long-Term Debt	-	-	5.68	-	-
Other Current Liabilities	2.2	10.03	27.67	1.21	0.27
Total Current Liabilities	177.41	281.18	248.11	130.05	88.08
Pension & Post-Retirement Benefits	0.56	2.04	1.55	-	-
Total Liabilities	177.97	283.22	249.66	130.05	88.08
Common Stock	0.22	0.2	0.2	0.2	0.2
Additional Paid-In Capital	20.7	8.73	8.73	8.73	8.73
Retained Earnings	160.62	131.16	112.06	39.52	18.47
Shareholders' Equity	181.53	140.08	120.98	48.44	27.4
Total Liabilities & Equity	359.5	423.3	370.65	178.49	115.47
Total Debt	-	0.28	5.95	0.48	0.48
Net Cash (Debt)	79.84	75.67	24.96	28.55	32.74
Net Cash Growth	5.51%	203.21%	-12.58%	-12.81%	2790.80%
Net Cash Per Share	16.18	15.38	5.07	5.80	8.98
Filing Date Shares Outstanding	5.41	4.92	4.92	4.92	4.92
Total Common Shares Outstanding	5.41	4.92	4.92	4.92	4.92
Working Capital	167.47	123.13	62.32	46.41	25.24
Book Value Per Share	33.55	28.47	24.59	9.85	5.57
Tangible Book Value	181.34	139.4	120.83	48.44	27.39
Tangible Book Value Per Share	33.51	28.34	24.56	9.85	5.57
Machinery	16.91	15.89	14.63	2.88	2.34
Construction In Progress	-	-	-	0.15	0.15
Leasehold Improvements	3.28	3.28	0.45	-	-

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