ABans Enterprises 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	230.99	142.67	98.7	84.17	500.94
Short-Term Investments	943.95	-	-	-	-
Trading Asset Securities	-	531.31	636.5	100.47	324.48
Cash & Short-Term Investments	1,175	673.98	735.2	184.64	825.42
Cash Growth	74.33%	-8.33%	298.19%	-77.63%	462.02%
Accounts Receivable	1,319	1,454	1,804	1,493	1,168
Other Receivables	-	15.15	11.8	2.37	53.87
Receivables	1,319	1,470	1,816	1,496	1,733
Inventory	219.31	2,326	1,004	1,220	378.48
Prepaid Expenses	-	2.71	3.94	4.37	1.11
Other Current Assets	993.58	357.99	316.34	154.79	193.05
Total Current Assets	3,707	4,830	3,875	3,059	3,131
Property, Plant & Equipment	104.21	69.92	31.27	25.21	36.38
Long-Term Investments	95.27	-	536.05	-	48.7
Goodwill	-	-	1.81	1.81	1.81
Other Intangible Assets	0.55	0.93	0.94	0.8	1.6
Long-Term Deferred Tax Assets	-	-	-	10.73	0.25
Other Long-Term Assets	9.95	3.19	5.88	3.88	19.19
Total Assets	3,917	4,904	4,451	3,101	3,239
Accounts Payable	52.21	124.35	931.38	281.76	194.29
Accrued Expenses	1.28	9.23	8.18	3.28	10.97
Short-Term Debt	-	2,239	1,298	876.56	247.86
Current Portion of Long-Term Debt	1,358	5.54	3.9	2.46	2.53
Current Portion of Leases	14.11	6.96	0.57	8.35	8.48
Current Income Taxes Payable	-	94.82	39.12	2.65	3.27
Other Current Liabilities	39.23	9.29	7.5	41.9	28.85
Total Current Liabilities	1,465	2,489	2,289	1,217	496.25
Long-Term Debt	192.86	271.09	247.96	14.95	558.13
Long-Term Leases	47.14	-	-	0.89	10.38
Long-Term Unearned Revenue	-	-	-	-	0.05
Pension & Post-Retirement Benefits	-	5.08	3.44	2.74	2.7
Long-Term Deferred Tax Liabilities	38.74	44.31	53.78	4.87	-
Other Long-Term Liabilities	9.17	33.15	1.75	1.96	1.93
Total Liabilities	1,753	2,843	2,596	1,242	1,069
Common Stock	139.5	139.5	139.5	139.5	139.5
Retained Earnings	-	1,678	1,556	1,487	1,300
Comprehensive Income & Other	2,024	244.11	159.84	126.61	605.5
Total Common Equity	2,164	2,061	1,855	1,753	2,045
Minority Interest	-	-	-	105.64	124.79
Shareholders' Equity	2,164	2,061	1,855	1,859	2,169
Total Liabilities & Equity	3,917	4,904	4,451	3,101	3,239
Total Debt	1,612	2,523	1,551	903.21	827.37
Net Cash (Debt)	-437.44	-1,849	-815.66	-718.57	-1.96
Net Cash Per Share	-6.29	-26.50	-11.69	-10.30	-0.03
Filing Date Shares Outstanding	69.19	69.75	69.75	69.75	69.75
Total Common Shares Outstanding	69.19	69.75	69.75	69.75	69.75
Working Capital	2,242	2,341	1,586	1,842	2,635
Book Value Per Share	31.27	29.55	26.60	25.14	29.32
Tangible Book Value	2,163	2,060	1,853	1,751	2,041
Tangible Book Value Per Share	31.27	29.54	26.56	25.10	29.27
Buildings	-	9.36	9.36	9.36	9.36
Machinery	-	73.31	62.98	52.79	49.45

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