Cell Point (India) Limited (NSE:CELLPOINT)

Cell Point (India) Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	64.43	120.01	104.79	80.62	34.04
Cash & Short-Term Investments	64.43	120.01	104.79	80.62	34.04
Cash Growth	-46.32%	14.53%	29.97%	136.89%	23.61%
Accounts Receivable	11.78	4.01	1.27	4.57	2.49
Other Receivables	19.74	11.3	12.64	22.45	21.89
Receivables	31.53	15.31	13.92	27.02	24.38
Inventory	636.48	550.92	459.2	380.31	257.23
Prepaid Expenses	-	-	0.59	0.85	-
Other Current Assets	56.32	24.47	23.52	12.68	2.48
Total Current Assets	788.76	710.72	602.01	501.49	318.13
Property, Plant & Equipment	373.35	332.16	181.68	186.69	193.32
Long-Term Investments	8	0.9	1.8	0.2	-
Long-Term Deferred Tax Assets	4.71	10.18	9.92	11.5	10.7
Other Long-Term Assets	206.77	287.23	149.91	130.87	130.92
Total Assets	1,382	1,341	945.33	830.75	653.06
Accounts Payable	140.41	91.91	115.94	130.25	98.71
Accrued Expenses	35.44	22.19	27.96	25.08	28.39
Short-Term Debt	436.73	467.92	343.61	264.76	133.45
Current Portion of Long-Term Debt	6.84	8.81	35.08	54.29	15.75
Current Income Taxes Payable	-	8.16	29.74	8.62	5.63
Other Current Liabilities	4.61	4.86	6.97	11.75	13.9
Total Current Liabilities	624.02	603.85	559.3	494.74	295.82
Long-Term Debt	8.98	11.15	180.62	198.13	236.6
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	639.04	620	744.48	697.15	535.93
Common Stock	186.86	186.86	136.52	11.38	11.38
Additional Paid-In Capital	453.06	453.06	-	-	-
Retained Earnings	102.62	81.27	64.33	122.22	105.76
Shareholders' Equity	742.54	721.18	200.85	133.59	117.13
Total Liabilities & Equity	1,382	1,341	945.33	830.75	653.06
Total Debt	452.54	487.87	559.3	517.17	385.8
Net Cash (Debt)	-388.12	-367.86	-454.51	-436.54	-351.77
Net Cash Per Share	-20.77	-20.97	-33.29	-31.98	-25.75
Filing Date Shares Outstanding	18.69	18.69	18.69	13.65	13.66
Total Common Shares Outstanding	18.69	18.69	13.65	13.65	13.66
Working Capital	164.74	106.87	42.71	6.74	22.3
Book Value Per Share	39.74	38.60	14.71	9.79	8.57
Tangible Book Value	742.54	721.18	200.85	133.59	117.13
Tangible Book Value Per Share	39.74	38.60	14.71	9.79	8.57
Land	154.01	154.01	154.01	154.01	154.01
Buildings	20.45	18.93	6.57	6.57	6.57
Machinery	346.61	282.62	125.88	121.42	116.86
Construction In Progress	7.93	-	-	-	-

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