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 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	59.01	64.43	120.01	104.79	80.62	34.04
Cash & Short-Term Investments	59.01	64.43	120.01	104.79	80.62	34.04
Cash Growth	-61.07%	-46.32%	14.53%	29.97%	136.89%	23.61%
Accounts Receivable	9.37	11.78	4.01	1.27	4.57	2.49
Other Receivables	-	19.74	11.3	12.64	22.45	21.89
Receivables	9.37	31.53	15.31	13.92	27.02	24.38
Inventory	702.75	636.48	550.92	459.2	380.31	257.23
Prepaid Expenses	-	-	-	0.59	0.85	-
Other Current Assets	48.92	56.32	24.47	23.52	12.68	2.48
Total Current Assets	820.05	788.76	710.72	602.01	501.49	318.13
Property, Plant & Equipment	581.81	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	4.59	4.71	10.18	9.92	11.5	10.7
Other Long-Term Assets	219.64	206.77	287.23	149.91	130.87	130.92
Total Assets	1,626	1,382	1,341	945.33	830.75	653.06
Accounts Payable	182.58	140.41	91.91	115.94	130.25	98.71
Accrued Expenses	20.39	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	574.95	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	2.69	4.61	4.86	6.97	11.75	13.9
Total Current Liabilities	780.62	624.02	603.85	559.3	494.74	295.82
Long-Term Debt	94.31	8.98	11.15	180.62	198.13	236.6
Pension & Post-Retirement Benefits	6.71	6.04	5	4.55	4.28	3.5
Other Long-Term Liabilities	-	-	-	-	-	0
Total Liabilities	881.64	639.04	620	744.48	697.15	535.93
Common Stock	186.86	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	744.45	742.54	721.18	200.85	133.59	117.13
Total Liabilities & Equity	1,626	1,382	1,341	945.33	830.75	653.06
Total Debt	669.27	452.54	487.87	559.3	517.17	385.8
Net Cash (Debt)	-610.26	-388.12	-367.86	-454.51	-436.54	-351.77
Net Cash Per Share	-32.63	-20.77	-20.97	-33.29	-31.98	-25.75
Filing Date Shares Outstanding	18.73	18.69	18.69	18.69	13.65	13.66
Total Common Shares Outstanding	18.73	18.69	18.69	13.65	13.65	13.66
Working Capital	39.43	164.74	106.87	42.71	6.74	22.3
Book Value Per Share	39.76	39.74	38.60	14.71	9.79	8.57
Tangible Book Value	744.45	742.54	721.18	200.85	133.59	117.13
Tangible Book Value Per Share	39.76	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.