The Anup Engineering Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	146.22	25.11	177.48	310.88	94.95	38.7
Short-Term Investments	-	109.51	515.16	1.15	403.91	170
Trading Asset Securities	-	106.32	542.91	-	-	-
Cash & Short-Term Investments	146.22	240.93	1,236	312.03	498.86	208.7
Cash Growth	-53.59%	-80.50%	295.97%	-37.45%	139.04%	-15.56%
Accounts Receivable	3,504	2,836	1,272	1,486	1,248	1,101
Other Receivables	7.23	12.72	30.55	5	17.01	19.28
Receivables	3,512	2,849	1,303	1,491	1,265	1,120
Inventory	1,483	1,473	1,653	1,269	901.97	667.8
Prepaid Expenses	-	135.4	43.27	136.44	44.17	58.5
Other Current Assets	798.66	754.51	413.14	133.57	85.26	106.63
Total Current Assets	5,940	5,453	4,648	3,342	2,795	2,162
Property, Plant & Equipment	3,801	3,497	3,150	2,877	2,136	1,896
Goodwill	126.16	126.16	-	-	-	-
Other Intangible Assets	87.76	104.09	137.26	167.01	202.01	237.2
Other Long-Term Assets	14	81.63	148.82	43.18	120.19	12.07
Total Assets	9,969	9,262	8,084	6,429	5,253	4,307
Accounts Payable	807.19	884.14	629.18	658.25	432.95	269.47
Accrued Expenses	-	113.31	107.04	40.05	25.44	44.61
Short-Term Debt	-	15.62	2.79	-	-	-
Current Portion of Long-Term Debt	1,493	212.02	54.84	43.15	-	-
Current Portion of Leases	3.32	3.24	1.65	-	-	-
Current Income Taxes Payable	253.52	186.25	173.72	154.1	103.72	-
Other Current Liabilities	802.01	1,451	1,536	735.55	637.06	496.06
Total Current Liabilities	3,359	2,866	2,505	1,631	1,199	810.14
Long-Term Debt	55.3	82.39	137.9	300.25	-	-
Long-Term Leases	24.9	26.53	8.41	-	-	-
Pension & Post-Retirement Benefits	67.93	57.77	23.99	-	3.34	0.85
Long-Term Deferred Tax Liabilities	98.8	109.75	124.49	120.98	116.51	124.74
Total Liabilities	3,606	3,142	2,800	2,052	1,319	935.73
Common Stock	200.27	200.27	99.51	98.96	98.81	98.31
Additional Paid-In Capital	-	1,771	1,722	1,803	1,799	1,789
Retained Earnings	-	4,116	3,335	2,457	2,021	1,470
Comprehensive Income & Other	6,162	31.54	128.16	18.12	14.78	14.12
Shareholders' Equity	6,363	6,120	5,284	4,377	3,934	3,371
Total Liabilities & Equity	9,969	9,262	8,084	6,429	5,253	4,307
Total Debt	1,577	339.8	205.59	343.41	-	-
Net Cash (Debt)	-1,431	-98.87	1,030	-31.38	498.86	208.7
Net Cash Growth	-	-	-	-	139.04%	-15.56%
Net Cash Per Share	-71.20	-4.93	51.61	-1.58	25.10	10.16
Filing Date Shares Outstanding	20.02	20.03	19.9	19.79	19.76	19.66
Total Common Shares Outstanding	20.02	20.03	19.9	19.79	19.76	19.66
Working Capital	2,580	2,587	2,143	1,711	1,596	1,352
Book Value Per Share	317.80	305.57	265.54	221.14	199.07	171.47
Tangible Book Value	6,149	5,889	5,147	4,210	3,732	3,134
Tangible Book Value Per Share	307.12	294.08	258.64	212.70	188.85	159.41
Land	-	422.67	898.03	899.75	901.48	903.2
Buildings	-	1,640	1,305	672.08	580.15	568.03
Machinery	-	1,577	1,270	791.93	620.54	603.73
Construction In Progress	-	99.15	155.04	870.26	306.62	15.34
Order Backlog	-	7,410	8,542	-	-	-

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