Frog Cellsat Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	-	14.28	201.98	127.05	162.86	93.02
Short-Term Investments	-	0.52	0.52	0.52	17.28	5.97
Cash & Short-Term Investments	107.14	14.79	202.5	127.57	180.14	98.99
Cash Growth	1059.05%	-92.70%	58.74%	-29.18%	81.99%	-
Accounts Receivable	-	333.68	283.69	196.74	267.15	214.6
Other Receivables	-	28.23	22.78	13.15	3.01	4.16
Receivables	-	361.91	306.47	210.41	270.16	238.16
Inventory	-	262.18	250.48	238.14	163.94	183.42
Prepaid Expenses	-	6.95	6.2	1.89	1.55	-
Other Current Assets	-	75.88	29.53	46.04	21.14	-
Total Current Assets	-	721.7	795.18	624.05	636.93	520.57
Property, Plant & Equipment	-	786.82	490.07	173.38	51.7	91.64
Long-Term Investments	-	-	-	6.94	39.74	64.8
Goodwill	-	-	-	93.56	93.56	93.56
Other Intangible Assets	-	4.57	2.56	0.41	1.11	1.61
Long-Term Deferred Tax Assets	-	22.17	39	26.13	11.63	21.29
Long-Term Deferred Charges	-	24.95	-	-	-	-
Other Long-Term Assets	-	21.28	46.51	48	93.48	6.43
Total Assets	-	1,581	1,373	972.46	928.14	872.85
Accounts Payable	-	110.38	117.79	153.49	242.26	156.26
Accrued Expenses	-	42.77	49.42	23.75	18.06	47.65
Short-Term Debt	-	46.92	-	34.52	10.71	76.4
Current Income Taxes Payable	-	-	8.35	1.45	-	-
Other Current Liabilities	-	28.8	17.35	32.94	3.76	3.86
Total Current Liabilities	-	228.87	192.91	246.14	274.79	284.17
Long-Term Debt	-	0.11	-	27.27	46.59	119.34
Long-Term Unearned Revenue	-	-	-	-	-	2.87
Other Long-Term Liabilities	-	1.77	0.2	0.54	6.6	4.07
Total Liabilities	-	249.72	207.86	282.85	336.47	419.67
Common Stock	-	154.36	153.75	0.5	0.5	0.5
Additional Paid-In Capital	-	374.92	374.92	-	-	-
Retained Earnings	-	787.89	632.72	689.12	591.17	452.68
Comprehensive Income & Other	-	14.6	4.07	-	-	-
Shareholders' Equity	1,401	1,332	1,165	689.62	591.67	453.18
Total Liabilities & Equity	-	1,581	1,373	972.46	928.14	872.85
Total Debt	0.11	47.03	-	61.79	57.3	195.74
Net Cash (Debt)	107.03	-32.24	202.5	65.78	122.84	-96.75
Net Cash Growth	-	-	207.84%	-46.45%	-	-
Net Cash Per Share	6.93	-2.09	15.30	5.82	10.87	-8.56
Filing Date Shares Outstanding	15.47	15.44	15.38	11.3	11.3	11.3
Total Common Shares Outstanding	15.47	15.44	15.38	11.3	11.3	11.3
Working Capital	-	492.84	602.28	377.91	362.14	236.4
Book Value Per Share	90.56	86.28	75.80	61.03	52.36	40.10
Tangible Book Value	1,359	1,327	1,163	595.65	497	358.01
Tangible Book Value Per Share	87.85	85.98	75.63	52.71	43.98	31.68
Land	-	53.44	57.27	46.37	5.17	5.17
Buildings	-	492.5	13.74	13.74	13.74	13.74
Machinery	-	400.77	204.03	170.85	151.8	196.08
Construction In Progress	-	-	358.88	70.51	-	-
Leasehold Improvements	-	-	-	1.19	1.19	9.78

Source: S&P Capital IQ. Standard template. Financial Sources.