CPS Shapers Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	1.33	17.09	2	2.05	2.73
Cash & Short-Term Investments	1.33	17.09	2	2.05	2.73
Cash Growth	-92.25%	753.07%	-2.15%	-24.91%	-
Accounts Receivable	57.37	34.32	25.85	26.33	22.17
Other Receivables	-	24.61	12	1.55	2.83
Receivables	104.52	59.97	38.68	28.41	25.35
Inventory	121.44	110.42	91.14	55.03	55.16
Prepaid Expenses	-	0.27	0.71	0.39	0.39
Other Current Assets	-	3.97	5.2	5.34	2.28
Total Current Assets	227.28	191.72	137.73	91.21	85.9
Property, Plant & Equipment	61.9	56.46	35.79	27.99	20.21
Other Intangible Assets	0.33	0.47	0.25	0.37	0.53
Long-Term Deferred Tax Assets	2.39	0.03	-	5.55	2.18
Other Long-Term Assets	0.77	5.01	1.01	2.42	1.38
Total Assets	292.66	253.69	174.77	127.55	110.2
Accounts Payable	29.02	26.56	36.66	31.24	30.99
Accrued Expenses	-	4.99	6.29	5.36	3.89
Short-Term Debt	62.93	48.44	39.2	40.34	48.02
Current Portion of Long-Term Debt	-	21.97	8.05	4.31	6.3
Current Income Taxes Payable	-	4.25	1.9	0.28	0.28
Other Current Liabilities	8.99	1.62	3.29	0.88	0.46
Total Current Liabilities	100.94	107.84	95.39	82.4	89.95
Long-Term Debt	17.28	21.61	56.77	48.92	40.43
Long-Term Deferred Tax Liabilities	-	-	1.6	-	-
Other Long-Term Liabilities	-	-	-	-0	-
Total Liabilities	123.36	133.81	157.26	134.65	133.01
Common Stock	22.11	21	5	5	5
Additional Paid-In Capital	-	88.98	-	-	-
Retained Earnings	-	9.9	12.51	-12.1	-27.8
Comprehensive Income & Other	147.19	-	-	-	-
Shareholders' Equity	169.3	119.88	17.51	-7.1	-22.8
Total Liabilities & Equity	292.66	253.69	174.77	127.55	110.2
Total Debt	80.2	92.02	104.02	93.56	94.76
Net Cash (Debt)	-78.88	-74.93	-102.01	-91.51	-92.03
Net Cash Per Share	-36.26	-46.83	-68.01	-61.01	-61.35
Filing Date Shares Outstanding	2.18	2.1	1.5	1.5	1.5
Total Common Shares Outstanding	2.18	2.1	1.5	1.5	1.5
Working Capital	126.34	83.88	42.34	8.81	-4.05
Book Value Per Share	77.83	57.09	11.67	-4.73	-15.20
Tangible Book Value	168.98	119.41	17.26	-7.47	-23.34
Tangible Book Value Per Share	77.68	56.86	11.51	-4.98	-15.56
Land	-	10.61	10.61	6.31	6.31
Buildings	-	14.94	14.94	14.94	12.06
Machinery	-	59.01	40.41	33.46	25.66
Construction In Progress	-	8.5	-	-	-

Updated Mar 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.