A G Universal 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	1.45	0.72	0.65	0.85	5.33
Cash & Short-Term Investments	1.45	0.72	0.65	0.85	5.33
Cash Growth	101.81%	9.94%	-23.33%	-84.00%	643.24%
Accounts Receivable	53.56	75.49	96.85	120.69	46.93
Other Receivables	-	0.21	0.01	0	0.17
Receivables	53.56	75.7	102.06	120.7	73.4
Inventory	219.11	200.22	148.6	85.16	11.34
Prepaid Expenses	-	0.49	0.66	2.41	0.74
Other Current Assets	80.4	48.47	44.59	82.11	37.02
Total Current Assets	354.52	325.6	296.56	291.22	127.84
Property, Plant & Equipment	102.05	105.88	84.25	85.81	3.88
Long-Term Investments	73.58	20.59	34.14	63.34	2.24
Other Intangible Assets	-	-	0.05	0.09	0.13
Long-Term Deferred Tax Assets	1.94	2.18	1.72	1.01	1.53
Other Long-Term Assets	1.17	48.56	64.76	1.03	50.03
Total Assets	533.26	502.8	481.47	442.5	185.65
Accounts Payable	105.89	97.76	127.59	161.38	44.79
Accrued Expenses	2	3.32	2.78	15.86	0.2
Short-Term Debt	75.67	63.94	18.31	22.66	37.94
Current Portion of Long-Term Debt	-	16.26	11.2	10.24	3.2
Current Income Taxes Payable	-	4.38	6.5	-	1.41
Other Current Liabilities	17.75	2.76	14.86	30.05	18.36
Total Current Liabilities	201.3	188.42	181.23	240.17	105.9
Long-Term Debt	114.13	125.47	125.19	133.82	53.13
Pension & Post-Retirement Benefits	1.1	1.14	0.84	0.73	0.45
Total Liabilities	316.53	315.02	307.26	374.72	159.49
Common Stock	54.84	54.84	54.84	40.3	17.15
Additional Paid-In Capital	-	79.55	79.55	6.85	-
Retained Earnings	-	53.39	39.82	20.62	9.01
Comprehensive Income & Other	161.89	-	-	-	-
Shareholders' Equity	216.73	187.78	174.21	67.77	26.16
Total Liabilities & Equity	533.26	502.8	481.47	442.5	185.65
Total Debt	189.8	205.67	154.7	166.71	94.27
Net Cash (Debt)	-188.35	-204.95	-154.04	-165.86	-88.94
Net Cash Per Share	-24.58	-37.37	-28.40	-58.45	-25.93
Filing Date Shares Outstanding	5.74	5.48	5.48	4.03	3.43
Total Common Shares Outstanding	5.74	5.48	5.48	4.03	3.43
Working Capital	153.22	137.18	115.33	51.05	21.93
Book Value Per Share	37.74	34.24	31.77	16.82	7.63
Tangible Book Value	216.73	187.78	174.17	67.68	26.03
Tangible Book Value Per Share	37.74	34.24	31.76	16.80	7.59
Land	-	16.1	16.1	16.1	-
Buildings	-	19.11	19.11	19.11	-
Machinery	-	103.67	67.69	56.18	6.27