Cosmo First 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	517	189.2	247.5	329.4	456.5
Short-Term Investments	1,360	1,813	1,593	1,714	1,991
Trading Asset Securities	2,321	1,827	2,226	2,386	2,488
Cash & Short-Term Investments	4,197	3,829	4,066	4,430	4,936
Cash Growth	9.61%	-5.82%	-8.21%	-10.26%	58.76%
Accounts Receivable	3,978	3,130	2,615	1,996	2,200
Other Receivables	576	376.1	156.8	219	185.5
Receivables	4,572	3,525	2,799	2,240	2,412
Inventory	7,104	6,041	5,104	5,349	5,541
Prepaid Expenses	151.2	78	85.3	95.9	134.9
Other Current Assets	2,899	2,106	1,971	1,179	702.5
Total Current Assets	18,923	15,579	14,025	13,293	13,726
Property, Plant & Equipment	26,341	23,781	19,183	15,933	12,570
Long-Term Investments	261	264.5	238.2	77.5	2.1
Goodwill	1	1	1	-	-
Other Intangible Assets	200.9	186.7	163.6	63.8	26.2
Long-Term Deferred Tax Assets	147.1	213.4	155.5	177.7	68
Other Long-Term Assets	1,033	1,172	1,466	1,678	1,142
Total Assets	46,950	41,248	35,279	31,279	27,596
Accounts Payable	9,054	7,189	6,881	5,285	3,647
Accrued Expenses	1,567	1,097	841.7	850.9	1,155
Short-Term Debt	1,472	1,446	1,250	1,893	2,053
Current Portion of Long-Term Debt	2,533	1,746	1,723	1,540	1,252
Current Portion of Leases	111.8	76.9	55.1	41.6	17.2
Current Income Taxes Payable	28.9	6.7	22.3	16.5	39.8
Current Unearned Revenue	49.8	39.4	36.2	35.8	29.1
Other Current Liabilities	614.9	866	821.5	365.9	396.3
Total Current Liabilities	15,431	12,467	11,631	10,028	8,588
Long-Term Debt	11,856	10,382	6,805	5,466	4,797
Long-Term Leases	831.7	731.3	647.2	380	63.9
Long-Term Unearned Revenue	1,023	963	698.7	575.8	581.1
Pension & Post-Retirement Benefits	270.9	226	211	248.8	226.8
Long-Term Deferred Tax Liabilities	1,370	1,589	1,558	1,599	1,432
Other Long-Term Liabilities	2.1	225.5	253.3	-	-
Total Liabilities	30,784	26,584	21,804	18,298	15,688
Common Stock	262.5	262.5	262.5	262.5	181.7
Additional Paid-In Capital	-	-	-	8.5	74.2
Retained Earnings	15,184	13,677	12,564	12,559	11,452
Treasury Stock	-193.8	-268.7	-178.7	-244.3	-160
Comprehensive Income & Other	913.9	993.2	827.4	395.4	359.2
Shareholders' Equity	16,166	14,664	13,475	12,981	11,907
Total Liabilities & Equity	46,950	41,248	35,279	31,279	27,596
Total Debt	16,804	14,382	10,481	9,320	8,182
Net Cash (Debt)	-12,607	-10,553	-6,415	-4,890	-3,246
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-482.40	-402.00	-243.84	-179.31	-118.38
Filing Date Shares Outstanding	26.25	26.25	26.25	26.25	27.26
Total Common Shares Outstanding	26.25	26.25	26.25	26.25	27.26
Working Capital	3,492	3,112	2,394	3,265	5,138
Book Value Per Share	615.86	558.65	513.34	494.52	436.82
Tangible Book Value	15,964	14,477	13,311	12,917	11,881
Tangible Book Value Per Share	608.17	551.50	507.07	492.09	435.86
Land	1,893	1,893	1,779	1,383	1,330
Buildings	3,683	2,833	2,604	2,611	2,058
Machinery	27,781	21,170	18,558	17,161	13,275
Construction In Progress	1,877	5,844	3,552	1,855	2,703
Leasehold Improvements	157	126.5	97.2	73.2	18