Cell Point (India) 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	59.27	64.43	120.01	104.79	80.62
Cash & Short-Term Investments	59.27	64.43	120.01	104.79	80.62
Cash Growth	-8.01%	-46.32%	14.53%	29.97%	136.89%
Accounts Receivable	9.6	11.78	4.01	1.27	4.57
Other Receivables	-	19.74	11.3	12.64	22.45
Receivables	9.6	31.53	15.31	13.92	27.02
Inventory	663.19	636.48	550.92	459.2	380.31
Prepaid Expenses	-	-	-	0.59	0.85
Other Current Assets	126.66	56.32	24.47	23.52	12.68
Total Current Assets	858.72	788.76	710.72	602.01	501.49
Property, Plant & Equipment	603.25	373.35	332.16	181.68	186.69
Long-Term Investments	-	8	0.9	1.8	0.2
Long-Term Deferred Tax Assets	2.94	4.71	10.18	9.92	11.5
Other Long-Term Assets	226.14	206.77	287.23	149.91	130.87
Total Assets	1,691	1,382	1,341	945.33	830.75
Accounts Payable	134.69	140.41	91.91	115.94	130.25
Accrued Expenses	25.38	35.44	22.19	27.96	25.08
Short-Term Debt	-	436.73	467.92	343.61	264.76
Current Portion of Long-Term Debt	459.58	6.84	8.81	35.08	54.29
Current Income Taxes Payable	-	-	8.16	29.74	8.62
Other Current Liabilities	10.19	4.61	4.86	6.97	11.75
Total Current Liabilities	629.83	624.02	603.85	559.3	494.74
Long-Term Debt	311.5	8.98	11.15	180.62	198.13
Pension & Post-Retirement Benefits	6.55	6.04	5	4.55	4.28
Total Liabilities	947.88	639.04	620	744.48	697.15
Common Stock	186.86	186.86	186.86	136.52	11.38
Additional Paid-In Capital	-	453.06	453.06	-	-
Retained Earnings	556.32	102.62	81.27	64.33	122.22
Shareholders' Equity	743.17	742.54	721.18	200.85	133.59
Total Liabilities & Equity	1,691	1,382	1,341	945.33	830.75
Total Debt	771.07	452.54	487.87	559.3	517.17
Net Cash (Debt)	-711.8	-388.12	-367.86	-454.51	-436.54
Net Cash Per Share	-38.11	-20.77	-20.97	-33.29	-31.98
Filing Date Shares Outstanding	18.63	18.69	18.69	18.69	13.65
Total Common Shares Outstanding	18.63	18.69	18.69	13.65	13.65
Working Capital	228.89	164.74	106.87	42.71	6.74
Book Value Per Share	39.90	39.74	38.60	14.71	9.79
Tangible Book Value	743.17	742.54	721.18	200.85	133.59
Tangible Book Value Per Share	39.90	39.74	38.60	14.71	9.79
Land	-	154.01	154.01	154.01	154.01
Buildings	-	20.45	18.93	6.57	6.57
Machinery	-	346.61	282.62	125.88	121.42
Construction In Progress	-	7.93	-	-	-