Cupid 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	1,864	591.52	270.72	3.01	3.98
Short-Term Investments	-	239.31	1,140	779.87	542.85
Cash & Short-Term Investments	1,864	830.83	1,411	782.87	546.83
Cash Growth	124.41%	-41.12%	80.24%	43.17%	14.41%
Accounts Receivable	1,008	670.32	479.79	256.43	304.73
Other Receivables	-	-	-	-	1.75
Receivables	1,008	675.17	481.64	262.58	341.26
Inventory	700.42	416.72	156.52	191.05	178.5
Prepaid Expenses	-	10.43	7.59	3.75	2.84
Other Current Assets	280.7	885.65	440.11	287.48	306.12
Total Current Assets	3,854	2,819	2,497	1,528	1,376
Property, Plant & Equipment	923.48	730.59	580.54	360.1	364.59
Long-Term Investments	746.47	156.6	120.47	-	-
Other Intangible Assets	1.76	0.52	0.74	0.48	0.64
Other Long-Term Assets	6.59	11.25	0.74	-	-
Total Assets	5,532	3,718	3,199	1,888	1,741
Accounts Payable	305.28	12.51	0.47	87.32	121.55
Accrued Expenses	-	26.43	25.54	18.57	19.87
Short-Term Debt	388.06	126.34	120.59	59.75	87.97
Current Portion of Leases	15.83	13.31	-	-	-
Current Income Taxes Payable	10.75	11.68	-	3.09	10.23
Other Current Liabilities	106.06	21.7	23.48	32.87	68.88
Total Current Liabilities	825.98	211.97	170.07	201.59	308.51
Long-Term Debt	121.65	-	-	-	-
Long-Term Leases	38.24	50.25	-	-	-
Long-Term Deferred Tax Liabilities	27.05	8.31	13.25	13.43	8.69
Other Long-Term Liabilities	11.27	25.31	3.21	2.05	1.71
Total Liabilities	1,024	295.84	186.53	217.07	318.91
Common Stock	1,345	268.47	134.18	133.38	133.38
Additional Paid-In Capital	-	-	29.2	8.05	8.05
Retained Earnings	-	2,195	1,890	1,525	1,283
Comprehensive Income & Other	3,163	958.39	959.74	4.68	-2.22
Shareholders' Equity	4,508	3,422	3,013	1,671	1,422
Total Liabilities & Equity	5,532	3,718	3,199	1,888	1,741
Total Debt	563.79	189.9	120.59	59.75	87.97
Net Cash (Debt)	1,301	640.92	1,290	723.13	458.86
Net Cash Growth	102.94%	-50.33%	78.45%	57.59%	-3.99%
Net Cash Per Share	0.95	0.48	0.96	0.54	0.34
Filing Date Shares Outstanding	1,343	1,342	1,342	1,334	1,334
Total Common Shares Outstanding	1,343	1,342	1,342	1,334	1,334
Working Capital	3,028	2,607	2,327	1,326	1,067
Book Value Per Share	3.36	2.55	2.25	1.25	1.07
Tangible Book Value	4,506	3,421	3,012	1,671	1,421
Tangible Book Value Per Share	3.36	2.55	2.24	1.25	1.07
Land	-	220.8	220.8	1.64	1.64
Buildings	-	188.71	188.71	188.71	171.2
Machinery	-	623.3	568.27	538.07	473.09
Construction In Progress	-	64.92	-	-	57.6

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