Cell Point (India) Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	151.55	120.01	104.79	80.62	34.04	27.53
Cash & Short-Term Investments	151.55	120.01	104.79	80.62	34.04	27.53
Cash Growth	67.55%	14.53%	29.97%	136.89%	23.61%	-
Accounts Receivable	3.97	4.01	1.27	4.57	2.49	6.75
Other Receivables	-	11.3	12.64	22.45	21.89	19.98
Receivables	3.97	15.31	13.92	27.02	24.38	26.72
Inventory	573.37	550.92	459.2	380.31	257.23	196.88
Prepaid Expenses	-	-	0.59	0.85	-	-
Other Current Assets	93.73	24.47	23.52	12.68	2.48	57.24
Total Current Assets	822.61	710.72	602.01	501.49	318.13	308.37
Property, Plant & Equipment	323.84	332.16	181.68	186.69	193.32	193.8
Long-Term Investments	-	0.9	1.8	0.2	-	-
Long-Term Deferred Tax Assets	14.93	10.18	9.92	11.5	10.7	9.75
Other Long-Term Assets	211.07	287.23	149.91	130.87	130.92	46.59
Total Assets	1,372	1,341	945.33	830.75	653.06	558.51
Accounts Payable	80.15	91.91	115.94	130.25	98.71	121.6
Accrued Expenses	22.71	22.19	27.96	25.08	28.39	20.9
Short-Term Debt	-	467.92	343.61	264.76	133.45	68.02
Current Portion of Long-Term Debt	513.96	8.81	35.08	54.29	15.75	6.32
Current Income Taxes Payable	-	8.16	29.74	8.62	5.63	-
Current Unearned Revenue	-	-	-	-	-	1.02
Other Current Liabilities	11.76	4.86	6.97	11.75	13.9	9.78
Total Current Liabilities	628.57	603.85	559.3	494.74	295.82	227.64
Long-Term Debt	15.25	11.15	180.62	198.13	236.6	218.52
Other Long-Term Liabilities	-	0	-	-	0	-
Total Liabilities	649.03	620	744.48	697.15	535.93	448.29
Common Stock	186.86	186.86	136.52	11.38	11.38	11.38
Additional Paid-In Capital	-	453.06	-	-	-	-
Retained Earnings	-	81.27	64.33	122.22	105.76	98.84
Shareholders' Equity	723.43	721.18	200.85	133.59	117.13	110.22
Total Liabilities & Equity	1,372	1,341	945.33	830.75	653.06	558.51
Total Debt	529.2	487.87	559.3	517.17	385.8	292.86
Net Cash (Debt)	-377.66	-367.86	-454.51	-436.54	-351.77	-265.32
Net Cash Per Share	-20.20	-20.97	-33.29	-31.98	-25.75	-19.43
Filing Date Shares Outstanding	18.69	18.69	18.69	13.65	13.66	13.65
Total Common Shares Outstanding	18.69	18.69	13.65	13.65	13.66	13.65
Working Capital	194.04	106.87	42.71	6.74	22.3	80.74
Book Value Per Share	38.70	38.60	14.71	9.79	8.57	8.07
Tangible Book Value	723.43	721.18	200.85	133.59	117.13	110.22
Tangible Book Value Per Share	38.70	38.60	14.71	9.79	8.57	8.07
Land	-	154.01	154.01	154.01	154.01	154.01
Buildings	-	18.93	6.57	6.57	6.57	6.57
Machinery	-	282.62	125.88	121.42	116.86	105.29

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