Dev Accelerator 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	552.76	33.63	5.43	5.44	17.8
Short-Term Investments	0.29	-	-	-	-
Cash & Short-Term Investments	553.04	33.63	5.43	5.44	17.8
Cash Growth	1544.49%	519.34%	-0.18%	-69.44%	112.61%
Accounts Receivable	272.93	492.24	118.78	36.5	19.47
Receivables	783.45	498.82	395.44	36.5	19.47
Inventory	-	-	-	2.66	0.78
Prepaid Expenses	-	313.28	192.4	125.45	46.73
Other Current Assets	629.27	188.73	77.71	53.44	23.18
Total Current Assets	1,966	1,034	670.98	223.49	107.96
Property, Plant & Equipment	3,270	2,895	2,644	2,277	787.61
Long-Term Investments	390.1	531.48	90.95	9.5	7.81
Goodwill	0.45	0.45	0.45	-	-
Other Intangible Assets	39.22	42.58	48.93	1.54	1.82
Long-Term Deferred Tax Assets	90.82	141.71	133.79	41.96	9.84
Other Long-Term Assets	682.91	392.71	438.44	269.05	92.28
Total Assets	6,440	5,404	4,111	2,824	1,008
Accounts Payable	367.33	390.89	231.4	170.44	67.15
Accrued Expenses	2.94	144.43	58.15	51.93	12.61
Short-Term Debt	-	108.28	265.18	78.96	12.51
Current Portion of Long-Term Debt	636.22	209.08	44.2	13.94	21.06
Current Portion of Leases	464.9	637.93	489.62	387.85	142.35
Current Unearned Revenue	-	-	5.36	22.6	9.71
Other Current Liabilities	82.62	7.33	2.69	0.79	4.82
Total Current Liabilities	1,554	1,498	1,097	726.51	270.21
Long-Term Debt	810.95	989.37	701.12	239.11	105.19
Long-Term Leases	1,792	1,911	1,749	1,631	570.36
Pension & Post-Retirement Benefits	5.7	3.38	1.96	1.18	0.68
Other Long-Term Liabilities	420.52	453.72	274.25	214.33	82.83
Total Liabilities	4,583	4,856	3,823	2,812	1,029
Common Stock	180.38	133.37	0.14	0.12	35.88
Additional Paid-In Capital	-	590.5	480.74	209.39	47.71
Retained Earnings	-	-211.79	-228.77	-233.07	-104.85
Comprehensive Income & Other	1,676	-	-	-	-
Total Common Equity	1,856	512.08	252.11	-23.56	-21.26
Minority Interest	0.71	0.34	0.09	0.02	0.01
Shareholders' Equity	1,857	548.2	287.97	12.24	-21.25
Total Liabilities & Equity	6,440	5,404	4,111	2,824	1,008
Total Debt	3,704	3,856	3,249	2,351	851.47
Net Cash (Debt)	-3,151	-3,822	-3,244	-2,345	-833.67
Net Cash Per Share	-39.73	-58.86	-57.75	-46.62	-18.50
Filing Date Shares Outstanding	108.41	66.69	66.69	54.87	48.81
Total Common Shares Outstanding	108.41	66.69	61.45	54.87	48.81
Working Capital	411.76	-463.48	-425.62	-503.02	-162.25
Book Value Per Share	17.12	7.68	4.10	-0.43	-0.44
Tangible Book Value	1,816	469.05	202.73	-25.1	-23.08
Tangible Book Value Per Share	16.75	7.03	3.30	-0.46	-0.47
Machinery	-	761.29	647.01	358.38	117.35
Construction In Progress	-	2.66	2.66	3.18	3.18