Avio Smart Market Stack 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	12.5	15.78	44.18	95.44	97.77
Short-Term Investments	81.68	-	-	-	-
Cash & Short-Term Investments	94.17	15.78	44.18	95.44	97.77
Cash Growth	496.94%	-64.29%	-53.71%	-2.38%	12.85%
Accounts Receivable	258.3	24.47	4.5	3,394	10,849
Other Receivables	-	1.85	2.16	12.06	12.99
Receivables	258.4	26.67	6.97	3,411	10,867
Inventory	0.21	0.41	10.29	1,434	730.01
Prepaid Expenses	-	0.49	0.57	17.38	13.23
Other Current Assets	2.42	0.72	69.67	498.15	549.39
Total Current Assets	355.2	44.06	131.68	5,456	12,258
Property, Plant & Equipment	18.93	2.86	19.98	43.77	273.46
Long-Term Investments	134.98	50.07	-	-	-
Goodwill	-	-	-	1,345	1,345
Other Intangible Assets	-	-	-	597.15	686.66
Long-Term Deferred Tax Assets	29.33	29.4	29.4	17.92	212.58
Other Long-Term Assets	141.98	199.16	116.32	39.28	1,414
Total Assets	680.41	325.55	297.39	7,500	16,189
Accounts Payable	212.26	16.21	6.31	1,757	1,985
Accrued Expenses	21.05	4.97	3.94	65.41	65.41
Short-Term Debt	10.67	0.34	-	-	3,851
Current Portion of Long-Term Debt	-	-	-	-	7,689
Current Income Taxes Payable	6.51	7.9	2.76	344.28	346.82
Other Current Liabilities	5.99	5.7	15.1	51.38	1,587
Total Current Liabilities	256.48	35.11	28.1	2,218	15,525
Long-Term Debt	76.87	1.5	-	-	-
Pension & Post-Retirement Benefits	-	2.8	2.08	-	0.08
Other Long-Term Liabilities	5.31	3.66	2.17	-	0
Total Liabilities	338.65	43.05	32.34	2,218	15,525
Common Stock	304.58	304.58	304.58	304.58	340.49
Additional Paid-In Capital	-	1,770	1,770	1,770	1,770
Retained Earnings	-	-2,644	-2,661	2,353	-1,990
Comprehensive Income & Other	37.18	851.1	851.12	853.98	543.95
Shareholders' Equity	341.75	282.5	265.05	5,282	664.69
Total Liabilities & Equity	680.41	325.55	297.39	7,500	16,189
Total Debt	87.54	1.84	-	-	11,541
Net Cash (Debt)	6.63	13.94	44.18	95.44	-11,443
Net Cash Growth	-52.43%	-68.45%	-53.71%	-	-
Net Cash Per Share	0.02	0.05	0.15	0.31	-336.07
Filing Date Shares Outstanding	297.76	304.58	304.58	304.58	34.05
Total Common Shares Outstanding	297.76	304.58	304.58	304.58	34.05
Working Capital	98.73	8.96	103.58	3,239	-3,267
Book Value Per Share	1.15	0.93	0.87	17.34	19.52
Tangible Book Value	341.75	282.5	265.05	3,340	-1,367
Tangible Book Value Per Share	1.15	0.93	0.87	10.97	-40.16
Land	-	-	4.19	4.19	4.19
Buildings	-	-	30.6	30.6	30.6
Machinery	-	4.67	4.43	237.28	1,908
Construction In Progress	-	-	-	-	121.63
Leasehold Improvements	-	-	-	-	1.12