Novus Loyalty 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
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	19.43	0.92	11.21	1.02
Cash & Short-Term Investments	19.43	0.92	11.21	1.02
Cash Growth	2011.52%	-91.80%	999.64%	-
Accounts Receivable	11.39	10.07	28.6	3.37
Other Receivables	-	-	-	38.46
Receivables	11.79	13.02	41.92	106.16
Inventory	9.29	5.02	5.28	3.22
Prepaid Expenses	0.01	0.02	0.14	-
Other Current Assets	97.97	93.63	56.56	9.28
Total Current Assets	138.48	112.61	115.1	119.68
Property, Plant & Equipment	7.58	7.67	14.26	18.17
Long-Term Investments	-	-	0.8	0.8
Other Intangible Assets	-	-	0	-
Long-Term Deferred Tax Assets	1.64	2.86	3.14	-
Other Long-Term Assets	0.45	0.45	0.45	-0
Total Assets	148.15	123.59	133.76	138.65
Accounts Payable	0.83	1.82	17.85	6.64
Accrued Expenses	5.49	9.98	9.8	13.06
Short-Term Debt	-	8.19	35.3	9.21
Current Income Taxes Payable	8.84	6.8	-	4.5
Other Current Liabilities	0.02	0.05	1.42	13.71
Total Current Liabilities	15.18	26.82	64.36	47.13
Long-Term Debt	-	-	-	31.61
Pension & Post-Retirement Benefits	1.92	1.48	3.44	2.75
Long-Term Deferred Tax Liabilities	-	-	-	2.45
Other Long-Term Liabilities	0.19	0.27	0.58	0.5
Total Liabilities	17.29	28.58	68.37	84.45
Common Stock	0.1	0.1	0.1	0.1
Additional Paid-In Capital	0.57	0.57	0.57	0.57
Retained Earnings	130.19	94.34	64.71	53.53
Shareholders' Equity	130.86	95.01	65.39	54.2
Total Liabilities & Equity	148.15	123.59	133.76	138.65
Total Debt	-	8.19	35.3	40.82
Net Cash (Debt)	19.43	-7.27	-24.08	-39.8
Net Cash Per Share	1.59	-0.59	-1.97	-3.25
Filing Date Shares Outstanding	12.25	12.25	12.25	12.25
Total Common Shares Outstanding	12.25	12.25	12.25	12.25
Working Capital	123.3	85.79	50.74	72.55
Book Value Per Share	10.68	7.76	5.34	4.42
Tangible Book Value	130.86	95.01	65.39	54.2
Tangible Book Value Per Share	10.68	7.76	5.34	4.42
Machinery	42.67	38.75	38.1	-

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