EMA Partners India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	665.63	651.62	215.86	146.18	190.47	150.01
Short-Term Investments	311.02	435.09	92.87	83.92	73.04	57.08
Cash & Short-Term Investments	976.65	1,087	308.73	230.11	263.52	207.09
Cash Growth	138.37%	251.99%	34.17%	-12.68%	27.25%	29.91%
Accounts Receivable	226.02	131.57	187.75	126.53	138.38	72.27
Other Receivables	-	7.57	1.55	0.67	0.2	1.29
Receivables	252.34	176.64	190.35	132.69	142.83	76.66
Other Current Assets	49.55	29.98	17.21	12.73	10.42	8.16
Total Current Assets	1,279	1,293	516.29	375.53	416.77	291.91
Property, Plant & Equipment	189.35	191.92	193.26	94.45	99.57	93.2
Long-Term Investments	-	-	-	-	7.4	-
Goodwill	4.06	4.06	-	-	-	-
Other Intangible Assets	9.71	4.64	7.31	0	0.01	0.27
Other Long-Term Assets	10.22	35.12	30.02	42.65	31.28	23.02
Total Assets	1,549	1,544	765.91	532.63	585.03	408.39
Accounts Payable	8.69	7.95	6.69	0.84	2.28	2.14
Accrued Expenses	44.85	125.75	114.33	106.5	119.65	58.71
Short-Term Debt	4.02	-	-	-	-	-
Current Portion of Long-Term Debt	-	7.47	8.14	1.04	8.44	7.2
Other Current Liabilities	23.97	16.45	15.76	7.78	11.71	9.27
Total Current Liabilities	81.53	157.62	144.91	116.16	142.08	77.32
Long-Term Debt	4	5.91	67.67	4.56	30.52	35.4
Pension & Post-Retirement Benefits	-	-	-	1.6	1.6	1.01
Long-Term Deferred Tax Liabilities	2	5.51	3.86	4.75	4.82	4.86
Total Liabilities	87.53	169.04	216.43	127.06	179.02	118.59
Common Stock	116.23	116.23	0.42	0.42	0.5	0.5
Additional Paid-In Capital	-	666.78	0.19	-	-	-
Retained Earnings	-	575.51	536.78	394.13	388.35	275.64
Comprehensive Income & Other	1,345	16.49	2.76	5.12	5.57	3.41
Total Common Equity	1,461	1,375	540.16	399.68	394.42	279.54
Minority Interest	-	-	9.32	5.9	11.59	10.26
Shareholders' Equity	1,461	1,375	549.47	405.57	406.01	289.81
Total Liabilities & Equity	1,549	1,544	765.91	532.63	585.03	408.39
Total Debt	8.03	13.37	75.8	5.6	38.96	42.6
Net Cash (Debt)	968.62	1,073	232.93	224.51	224.56	164.49
Net Cash Growth	186.01%	360.80%	3.75%	-0.02%	36.52%	53.31%
Net Cash Per Share	44.29	57.26	13.70	13.20	13.20	8.18
Filing Date Shares Outstanding	23.23	23.25	17.91	17	0.5	20.1
Total Common Shares Outstanding	23.23	23.25	17	17	0.5	20.1
Working Capital	1,197	1,136	371.37	259.37	274.69	214.59
Book Value Per Share	62.92	59.15	31.78	23.51	788.83	13.91
Tangible Book Value	1,448	1,366	532.84	399.67	394.41	279.27
Tangible Book Value Per Share	62.33	58.77	31.35	23.51	788.81	13.89
Buildings	-	174.17	93.95	93.9	93.95	93.95
Machinery	-	79.92	84.4	58.2	54.5	42.88
Construction In Progress	-	-	74.97	-	-	-
Leasehold Improvements	-	11.58	9	4.05	4.05	4.05

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