EMA Partners 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	627.79	651.62	215.86	146.18	190.47
Short-Term Investments	455.88	435.09	92.87	83.92	73.04
Cash & Short-Term Investments	1,084	1,087	308.73	230.11	263.52
Cash Growth	-0.28%	251.99%	34.17%	-12.68%	27.25%
Accounts Receivable	254.19	131.57	187.75	126.53	138.38
Other Receivables	-	7.57	1.55	0.67	0.2
Receivables	279.02	176.64	190.35	132.69	142.83
Other Current Assets	45.02	29.98	17.21	12.73	10.42
Total Current Assets	1,408	1,293	516.29	375.53	416.77
Property, Plant & Equipment	188.45	191.92	193.26	94.45	99.57
Long-Term Investments	-	-	-	-	7.4
Goodwill	4.06	4.06	-	-	-
Other Intangible Assets	11.98	4.64	7.31	0	0.01
Long-Term Deferred Tax Assets	14.82	-	-	-	-
Other Long-Term Assets	10.57	35.12	30.02	42.65	31.28
Total Assets	1,706	1,544	765.91	532.63	585.03
Accounts Payable	5.95	7.95	6.69	0.84	2.28
Accrued Expenses	-	125.75	114.33	106.5	119.65
Short-Term Debt	3.62	-	-	-	-
Current Portion of Long-Term Debt	-	7.47	8.14	1.04	8.44
Other Current Liabilities	156.72	16.45	15.76	7.78	11.71
Total Current Liabilities	166.29	157.62	144.91	116.16	142.08
Long-Term Debt	2.28	5.91	67.67	4.56	30.52
Pension & Post-Retirement Benefits	-	-	-	1.6	1.6
Long-Term Deferred Tax Liabilities	-	5.51	3.86	4.75	4.82
Total Liabilities	168.58	169.04	216.43	127.06	179.02
Common Stock	116.23	116.23	0.42	0.42	0.5
Additional Paid-In Capital	-	666.78	0.19	-	-
Retained Earnings	-	575.51	536.78	394.13	388.35
Comprehensive Income & Other	1,421	16.49	2.76	5.12	5.57
Total Common Equity	1,537	1,375	540.16	399.68	394.42
Minority Interest	-	-	9.32	5.9	11.59
Shareholders' Equity	1,537	1,375	549.47	405.57	406.01
Total Liabilities & Equity	1,706	1,544	765.91	532.63	585.03
Total Debt	5.91	13.37	75.8	5.6	38.96
Net Cash (Debt)	1,078	1,073	232.93	224.51	224.56
Net Cash Growth	0.41%	360.80%	3.75%	-0.02%	36.52%
Net Cash Per Share	46.33	57.26	13.70	13.20	13.20
Filing Date Shares Outstanding	23.29	23.25	17.91	17	0.5
Total Common Shares Outstanding	23.29	23.25	17	17	0.5
Working Capital	1,241	1,136	371.37	259.37	274.69
Book Value Per Share	65.99	59.15	31.78	23.51	788.83
Tangible Book Value	1,521	1,366	532.84	399.67	394.41
Tangible Book Value Per Share	65.30	58.77	31.35	23.51	788.81
Buildings	-	174.17	93.95	93.9	93.95
Machinery	-	79.92	84.4	58.2	54.5
Construction In Progress	-	-	74.97	-	-
Leasehold Improvements	-	11.58	9	4.05	4.05

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