PAN HR Solution 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	243.36	36.69	55.65	29.34	29.03
Short-Term Investments	-	43.15	20.3	1.57	-
Cash & Short-Term Investments	243.36	79.84	75.95	30.91	29.03
Cash Growth	204.81%	5.12%	145.72%	6.49%	-12.63%
Accounts Receivable	83.21	222.19	297.48	254.59	88.06
Other Receivables	-	1.19	1.52	0.2	17.7
Receivables	127.24	238.8	300.72	257.49	106.01
Prepaid Expenses	-	0.05	0.12	0.04	0.55
Other Current Assets	211.44	26.2	27.53	21.99	40.88
Total Current Assets	582.05	344.88	404.31	310.42	176.46
Property, Plant & Equipment	7.66	8.98	11.51	10.91	1.46
Long-Term Investments	-	2.35	3.12	6.92	-
Other Intangible Assets	0.07	0.19	0.68	0.15	0
Long-Term Deferred Tax Assets	2.59	0.92	1.19	0.63	0.57
Other Long-Term Assets	4.06	2.18	2.48	41.6	0
Total Assets	596.44	359.5	423.3	370.65	178.49
Accounts Payable	150.64	119.49	187.38	147.52	2.92
Accrued Expenses	-	55.72	83.49	66.97	125.44
Short-Term Debt	-	-	0.28	0.28	0.48
Current Portion of Long-Term Debt	-	-	-	5.68	-
Other Current Liabilities	69.08	2.2	10.03	27.67	1.21
Total Current Liabilities	219.71	177.41	281.18	248.11	130.05
Pension & Post-Retirement Benefits	-	0.56	2.04	1.55	-
Other Long-Term Liabilities	1.6	-	-	-	-
Total Liabilities	221.32	177.97	283.22	249.66	130.05
Common Stock	72.11	0.22	0.2	0.2	0.2
Additional Paid-In Capital	-	20.7	8.73	8.73	8.73
Retained Earnings	-	160.62	131.16	112.06	39.52
Comprehensive Income & Other	303.01	-	-	-	-
Shareholders' Equity	375.12	181.53	140.08	120.98	48.44
Total Liabilities & Equity	596.44	359.5	423.3	370.65	178.49
Total Debt	-	-	0.28	5.95	0.48
Net Cash (Debt)	243.36	79.84	75.67	24.96	28.55
Net Cash Growth	204.81%	5.51%	203.21%	-12.58%	-12.81%
Net Cash Per Share	43.01	16.18	15.38	5.07	5.80
Filing Date Shares Outstanding	-	5.41	4.92	4.92	4.92
Total Common Shares Outstanding	-	5.41	4.92	4.92	4.92
Working Capital	362.33	167.47	123.13	62.32	46.41
Book Value Per Share	-	33.55	28.47	24.59	9.85
Tangible Book Value	375.05	181.34	139.4	120.83	48.44
Tangible Book Value Per Share	-	33.51	28.34	24.56	9.85
Machinery	-	16.91	15.89	14.63	2.88
Construction In Progress	-	-	-	-	0.15
Leasehold Improvements	-	3.28	3.28	0.45	-