Frog Cellsat Limited (NSE:FROG)

Frog Cellsat Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	71.06	14.28	201.98	127.05	162.86
Short-Term Investments	-	0.52	0.52	0.52	17.28
Cash & Short-Term Investments	71.06	14.79	202.5	127.57	180.14
Cash Growth	380.41%	-92.70%	58.74%	-29.18%	81.99%
Accounts Receivable	806.78	333.68	283.69	196.74	267.15
Other Receivables	60.41	28.23	22.78	13.15	3.01
Receivables	867.19	361.91	306.47	210.41	270.16
Inventory	318.48	262.18	250.48	238.14	163.94
Prepaid Expenses	9.2	6.95	6.2	1.89	1.55
Other Current Assets	31.28	75.88	29.53	46.04	21.14
Total Current Assets	1,297	721.7	795.18	624.05	636.93
Property, Plant & Equipment	799.05	786.82	490.07	173.38	51.7
Long-Term Investments	0.52	-	-	6.94	39.74
Goodwill	-	-	-	93.56	93.56
Other Intangible Assets	2.96	4.57	2.56	0.41	1.11
Long-Term Deferred Tax Assets	9.17	22.17	39	26.13	11.63
Long-Term Deferred Charges	50.62	24.95	-	-	-
Other Long-Term Assets	39.64	21.28	46.51	48	93.48
Total Assets	2,199	1,581	1,373	972.46	928.14
Accounts Payable	306.29	110.38	117.79	153.49	242.26
Accrued Expenses	53.56	42.77	49.42	23.75	18.06
Short-Term Debt	202.04	46.92	-	34.52	10.71
Current Income Taxes Payable	10.98	-	8.35	1.45	-
Other Current Liabilities	5.28	28.8	17.35	32.94	3.76
Total Current Liabilities	578.16	228.87	192.91	246.14	274.79
Long-Term Debt	0.11	0.11	-	27.27	46.59
Other Long-Term Liabilities	1.94	1.77	0.2	0.54	6.6
Total Liabilities	599.77	249.72	207.86	282.85	336.47
Common Stock	155.29	154.36	153.75	0.5	0.5
Additional Paid-In Capital	374.92	374.92	374.92	-	-
Retained Earnings	1,023	787.89	632.72	689.12	591.17
Comprehensive Income & Other	45.77	14.6	4.07	-	-
Shareholders' Equity	1,599	1,332	1,165	689.62	591.67
Total Liabilities & Equity	2,199	1,581	1,373	972.46	928.14
Total Debt	202.15	47.03	-	61.79	57.3
Net Cash (Debt)	-131.09	-32.24	202.5	65.78	122.84
Net Cash Growth	-	-	207.84%	-46.45%	-
Net Cash Per Share	-8.47	-2.09	15.30	5.82	10.87
Filing Date Shares Outstanding	15.53	15.44	15.38	11.3	11.3
Total Common Shares Outstanding	15.53	15.44	15.38	11.3	11.3
Working Capital	719.04	492.84	602.28	377.91	362.14
Book Value Per Share	102.99	86.28	75.80	61.03	52.36
Tangible Book Value	1,596	1,327	1,163	595.65	497
Tangible Book Value Per Share	102.80	85.98	75.63	52.71	43.98
Land	53.44	53.44	57.27	46.37	5.17
Buildings	477.9	492.5	13.74	13.74	13.74
Machinery	465.28	400.77	204.03	170.85	151.8
Construction In Progress	-	-	358.88	70.51	-
Leasehold Improvements	-	-	-	1.19	1.19

Updated Jan 21, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.