Art Nirman 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	69.89	37.57	43.51	1.96	51.52
Cash & Short-Term Investments	69.89	37.57	43.51	1.96	51.52
Cash Growth	86.04%	-13.66%	2115.48%	-96.19%	372.37%
Accounts Receivable	193.53	24.94	33.25	230.06	179.55
Other Receivables	-	-	0.29	0.55	0.66
Receivables	328.78	74.94	198.21	277.4	236.34
Inventory	754.06	422.15	191.21	143.12	82.32
Prepaid Expenses	-	2.27	0.19	0.11	0.06
Other Current Assets	224.07	99.95	29.04	32.58	6.51
Total Current Assets	1,377	636.86	462.17	455.17	376.75
Property, Plant & Equipment	41.07	45.57	51.08	57.75	64.73
Long-Term Investments	-	-	-	-	3.16
Other Intangible Assets	0.05	0.05	0.05	0.05	0.05
Other Long-Term Assets	5.79	3.49	16.36	3.89	3.17
Total Assets	1,424	688.17	531.76	518.87	449.78
Accounts Payable	249.19	66.64	67.57	67.19	15.82
Accrued Expenses	0.83	1.72	0.53	0.66	1.11
Short-Term Debt	1.41	0.98	0.98	0.98	0.98
Current Unearned Revenue	-	44.41	36.2	-	34.79
Other Current Liabilities	55.68	0.55	10.59	37.98	0.53
Total Current Liabilities	307.1	114.3	115.86	106.8	53.23
Long-Term Debt	728.22	179.58	28.25	24.28	1.29
Long-Term Deferred Tax Liabilities	8.89	1.95	2.21	2.54	2.83
Other Long-Term Liabilities	7.1	19.49	32.51	44.1	52.41
Total Liabilities	1,051	315.31	178.83	177.72	109.75
Common Stock	249.56	249.56	249.56	249.56	249.56
Additional Paid-In Capital	-	158.17	158.17	158.17	158.17
Retained Earnings	-	-34.87	-54.79	-66.58	-67.7
Comprehensive Income & Other	122.84	-	-	-	-
Shareholders' Equity	372.4	372.86	352.94	341.15	340.03
Total Liabilities & Equity	1,424	688.17	531.76	518.87	449.78
Total Debt	729.64	180.56	29.22	25.26	2.27
Net Cash (Debt)	-659.74	-142.99	14.29	-23.3	49.25
Net Cash Per Share	-26.65	-5.73	0.57	-0.93	1.97
Filing Date Shares Outstanding	22.33	24.96	24.96	24.96	24.96
Total Common Shares Outstanding	22.33	24.96	24.96	24.96	24.96
Working Capital	1,070	522.57	346.31	348.37	323.53
Book Value Per Share	16.68	14.94	14.14	13.67	13.63
Tangible Book Value	372.35	372.81	352.89	341.1	339.98
Tangible Book Value Per Share	16.68	14.94	14.14	13.67	13.62
Buildings	-	45.7	45.7	-	-
Machinery	-	60.3	59.98	-	-