NSE:DIVYADHAN 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	0.14	0.23	20.05	0.07	0.13
Short-Term Investments	2.98	2.75	1.34	0.71	0.66
Cash & Short-Term Investments	3.13	2.98	21.39	0.77	0.79
Cash Growth	4.79%	-86.06%	2663.95%	-1.90%	-68.96%
Accounts Receivable	29.57	45.57	34.05	19.61	19.77
Other Receivables	1.41	15.2	14.45	-	-
Receivables	30.98	60.77	48.5	19.61	19.77
Inventory	130.9	121.78	45.28	48.55	21.15
Prepaid Expenses	0.8	0.53	0.12	-	-
Other Current Assets	44.94	22.54	2.94	6.15	14.54
Total Current Assets	210.74	208.6	118.23	75.08	56.25
Property, Plant & Equipment	426.59	211.68	122.98	118.78	120.52
Total Assets	637.33	420.28	241.21	193.86	176.77
Accounts Payable	85.36	40.09	31.92	33.99	22.08
Accrued Expenses	8.5	5.94	0.56	7.68	6.43
Short-Term Debt	109.57	13.56	47.74	29.8	33.95
Current Portion of Long-Term Debt	5	-	8.12	-	-
Current Income Taxes Payable	0.62	3.48	10.29	7.88	0.21
Other Current Liabilities	3.33	1.12	6.65	0.18	0.12
Total Current Liabilities	212.38	64.19	105.27	79.54	62.78
Long-Term Debt	28.75	-	4.81	24.75	46.03
Pension & Post-Retirement Benefits	1.77	1.22	1.14	1.19	0.88
Long-Term Deferred Tax Liabilities	11.32	5.41	2.63	3.07	3.39
Other Long-Term Liabilities	-	-	-	-	-0
Total Liabilities	254.22	70.81	113.85	108.54	113.07
Common Stock	143.07	143.07	52.65	49.1	49.1
Retained Earnings	240.05	206.41	74.71	35.32	13.71
Total Common Equity	383.12	349.47	127.36	84.42	62.81
Shareholders' Equity	383.12	349.47	127.36	85.32	63.71
Total Liabilities & Equity	637.33	420.28	241.21	193.86	176.77
Total Debt	143.32	13.56	60.66	54.56	79.98
Net Cash (Debt)	-140.2	-10.58	-39.27	-53.78	-79.19
Net Cash Per Share	-12.25	-0.92	-7.95	-5.48	-8.06
Filing Date Shares Outstanding	14.31	14.31	14.31	9.82	9.82
Total Common Shares Outstanding	14.31	14.31	10.53	9.82	9.82
Working Capital	-1.64	144.41	12.96	-4.45	-6.53
Book Value Per Share	26.78	24.43	12.09	8.60	6.40
Tangible Book Value	383.12	349.47	127.36	84.42	62.81
Tangible Book Value Per Share	26.78	24.43	12.09	8.60	6.40
Land	-	9	9	9	9
Buildings	-	76.78	46.22	45.89	45.89
Machinery	-	217.18	146.22	124.55	111.26
Construction In Progress	-	-	-	0.18	0.18