DRC Systems India 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	31.22	20.61	41.37	23.69	5.05
Short-Term Investments	-	0.05	0.04	0.04	0.04
Cash & Short-Term Investments	31.22	20.66	41.42	23.73	5.09
Cash Growth	51.11%	-50.12%	74.54%	365.89%	-70.19%
Accounts Receivable	22.09	135.62	232.47	63.15	65.29
Other Receivables	-	0.02	0.02	0.01	0.01
Receivables	47.09	135.64	236.05	63.17	65.31
Prepaid Expenses	-	1.62	1.35	0.54	0.38
Other Current Assets	113.48	150.48	18.17	44.92	1.76
Total Current Assets	191.79	308.39	296.99	132.36	72.54
Property, Plant & Equipment	6.29	7.75	10.53	7.95	8.49
Long-Term Investments	382.74	210.78	208.54	197.2	144.34
Other Intangible Assets	447.57	467.38	267.12	45.51	18.51
Long-Term Deferred Tax Assets	1.47	-	-	-	3.04
Other Long-Term Assets	10.13	0.76	2.47	7.58	2.63
Total Assets	1,540	995.07	785.64	390.6	249.55
Accounts Payable	53.35	20.88	1.34	9.74	-
Accrued Expenses	-	71.32	42.04	19.91	17.58
Current Portion of Leases	1.37	1.33	1.45	0.9	0.83
Current Income Taxes Payable	16.16	16.56	-	-	-
Current Unearned Revenue	-	223.74	63.87	0.51	0.82
Other Current Liabilities	324.2	0.6	179.92	0.75	1.01
Total Current Liabilities	395.08	334.43	288.61	31.8	20.24
Long-Term Debt	-	-	-	-	151.5
Long-Term Leases	2.8	3.77	6.06	5.15	6.05
Pension & Post-Retirement Benefits	-	9.19	6.41	5.04	3.95
Long-Term Deferred Tax Liabilities	-	1.77	6.26	5.85	-
Other Long-Term Liabilities	16.65	-0	-	-	-
Total Liabilities	414.53	349.15	307.34	47.85	181.74
Common Stock	144.08	133.69	132.47	43.9	38.65
Additional Paid-In Capital	-	136.1	119.75	201.32	-
Retained Earnings	-	338.26	187.35	70.82	4.36
Comprehensive Income & Other	981.38	37.87	38.74	26.71	24.8
Shareholders' Equity	1,125	645.92	478.3	342.75	67.81
Total Liabilities & Equity	1,540	995.07	785.64	390.6	249.55
Total Debt	4.17	5.1	7.51	6.05	158.37
Net Cash (Debt)	27.05	15.56	33.91	17.68	-153.28
Net Cash Growth	73.81%	-54.10%	91.78%	-	-
Net Cash Per Share	0.20	0.12	0.25	0.14	-1.31
Filing Date Shares Outstanding	122.83	133.69	132.47	131.71	115.96
Total Common Shares Outstanding	122.83	133.69	132.47	131.71	115.96
Working Capital	-203.29	-26.03	8.38	100.56	52.3
Book Value Per Share	9.16	4.83	3.61	2.60	0.58
Tangible Book Value	677.89	178.54	211.19	297.24	49.3
Tangible Book Value Per Share	5.52	1.34	1.59	2.26	0.43
Machinery	-	28.64	26.82	23.92	22.29

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