NSE:FOCUS 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	96.27	56.82	25.72	73.51	6.29
Cash & Short-Term Investments	96.27	56.82	25.72	73.51	6.29
Cash Growth	69.43%	120.93%	-65.02%	1069.07%	-44.92%
Accounts Receivable	576.65	694.57	857.01	316.13	247.12
Receivables	586.76	713.16	868.59	324.47	249.99
Inventory	526.23	475.92	435.43	385.08	236.34
Prepaid Expenses	-	20.92	11.6	4.45	5.99
Other Current Assets	150.87	75.19	63.48	114.69	108.22
Total Current Assets	1,360	1,342	1,405	902.19	606.83
Property, Plant & Equipment	695.69	602.83	405.72	223.11	157
Long-Term Investments	35.49	33.09	55.67	105.16	2.27
Other Intangible Assets	2.4	-	0.26	2.91	-
Long-Term Deferred Tax Assets	25	18.54	14.68	22.77	13.98
Other Long-Term Assets	13.79	10.64	12.85	11.14	9.27
Total Assets	2,142	2,016	1,903	1,278	795.9
Accounts Payable	274.14	245.27	316.01	172.13	260.8
Accrued Expenses	17.07	77.5	79.61	60.14	37.08
Short-Term Debt	-	55.67	4.25	29.5	-
Current Portion of Long-Term Debt	105.88	10.36	9.92	-	22.03
Current Income Taxes Payable	8.02	42.33	8.04	23.91	5.37
Other Current Liabilities	146.29	32.68	40.83	29.31	67.27
Total Current Liabilities	551.4	463.81	458.65	314.98	392.56
Long-Term Debt	90.38	105.81	114.27	-	3.6
Long-Term Leases	12.78	26.06	28.66	51.27	36.96
Pension & Post-Retirement Benefits	24.48	18.45	14.43	11.81	8.94
Other Long-Term Liabilities	-	-	-0	-	1.4
Total Liabilities	679.04	614.13	616.01	378.06	443.45
Common Stock	134.46	133.42	131.89	130.5	101.36
Comprehensive Income & Other	1,329	1,269	1,155	768.96	251.09
Shareholders' Equity	1,463	1,402	1,287	899.46	352.45
Total Liabilities & Equity	2,142	2,016	1,903	1,278	795.9
Total Debt	209.04	197.9	157.1	80.77	62.6
Net Cash (Debt)	-112.78	-141.08	-131.38	-7.26	-56.31
Net Cash Per Share	-1.68	-2.06	-1.98	-0.11	-0.97
Filing Date Shares Outstanding	67.23	66.71	65.95	65.25	50.68
Total Common Shares Outstanding	67.23	66.71	65.95	65.25	50.68
Working Capital	808.72	878.2	946.16	587.21	214.27
Book Value Per Share	21.77	21.02	19.51	13.78	6.95
Tangible Book Value	1,461	1,402	1,286	896.54	352.45
Tangible Book Value Per Share	21.73	21.02	19.51	13.74	6.95
Construction In Progress	-	219.42	191.4	-	-