NSE:FOCUS 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	Dec '25 Dec 31, 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	-	56.82	25.72	73.51	6.29	11.42
Cash & Short-Term Investments	-	56.82	25.72	73.51	6.29	11.42
Cash Growth	-	120.93%	-65.02%	1069.07%	-44.92%	62.75%
Accounts Receivable	-	694.57	857.01	316.13	247.12	173.29
Other Receivables	-	-	-	-	-	0.17
Receivables	-	713.16	868.59	324.47	249.99	177.22
Inventory	-	475.92	435.43	385.08	236.34	182.22
Prepaid Expenses	-	20.92	11.6	4.45	5.99	2.71
Other Current Assets	-	75.19	63.48	114.69	108.22	58.16
Total Current Assets	-	1,342	1,405	902.19	606.83	431.73
Property, Plant & Equipment	-	602.83	405.72	223.11	157	158.64
Long-Term Investments	-	33.09	55.67	105.16	2.27	3.72
Other Intangible Assets	-	-	0.26	2.91	-	-
Long-Term Deferred Tax Assets	-	18.54	14.68	22.77	13.98	9.51
Other Long-Term Assets	-	10.64	12.85	11.14	9.27	6.73
Total Assets	-	2,016	1,903	1,278	795.9	616.41
Accounts Payable	-	245.27	316.01	172.13	260.8	168.06
Accrued Expenses	-	77.5	79.61	60.14	37.08	27.18
Short-Term Debt	-	55.67	4.25	29.5	-	37.84
Current Portion of Long-Term Debt	-	10.36	9.92	-	22.03	2.35
Current Income Taxes Payable	-	42.33	8.04	23.91	5.37	-
Other Current Liabilities	-	32.68	40.83	29.31	67.27	17.63
Total Current Liabilities	-	463.81	458.65	314.98	392.56	253.06
Long-Term Debt	-	105.81	114.27	-	3.6	7
Long-Term Leases	-	26.06	28.66	51.27	36.96	45.71
Pension & Post-Retirement Benefits	-	18.45	14.43	11.81	8.94	-
Other Long-Term Liabilities	-	-	-0	-	1.4	-
Total Liabilities	-	614.13	616.01	378.06	443.45	305.77
Common Stock	-	133.42	131.89	130.5	101.36	101.36
Comprehensive Income & Other	-	1,269	1,155	768.96	251.09	209.29
Shareholders' Equity	-	1,402	1,287	899.46	352.45	310.65
Total Liabilities & Equity	-	2,016	1,903	1,278	795.9	616.41
Total Debt	-	197.9	157.1	80.77	62.6	92.9
Net Cash (Debt)	-	-141.08	-131.38	-7.26	-56.31	-81.48
Net Cash Per Share	-	-2.06	-1.98	-0.11	-0.97	-1.57
Filing Date Shares Outstanding	67.23	66.71	65.95	65.25	50.68	50.68
Total Common Shares Outstanding	67.23	66.71	65.95	65.25	50.68	50.68
Working Capital	-	878.2	946.16	587.21	214.27	178.67
Book Value Per Share	-	21.02	19.51	13.78	6.95	6.13
Tangible Book Value	-	1,402	1,286	896.54	352.45	310.65
Tangible Book Value Per Share	-	21.02	19.51	13.74	6.95	6.13
Construction In Progress	-	219.42	191.4	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.