Frog Cellsat 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	66.17	71.06	14.28	201.98	127.05
Short-Term Investments	-	-	0.52	0.52	0.52
Cash & Short-Term Investments	66.17	71.06	14.79	202.5	127.57
Cash Growth	-6.88%	380.41%	-92.70%	58.74%	-29.18%
Accounts Receivable	414.46	806.78	333.68	283.69	196.74
Other Receivables	9.83	60.41	28.23	22.78	13.15
Receivables	424.29	867.19	361.91	306.47	210.41
Inventory	333.34	318.48	262.18	250.48	238.14
Prepaid Expenses	10.89	9.2	6.95	6.2	1.89
Other Current Assets	19.34	31.28	75.88	29.53	46.04
Total Current Assets	854.04	1,297	721.7	795.18	624.05
Property, Plant & Equipment	864.13	799.05	786.82	490.07	173.38
Long-Term Investments	0.51	0.52	-	-	6.94
Goodwill	-	-	-	-	93.56
Other Intangible Assets	29.73	2.96	4.57	2.56	0.41
Long-Term Deferred Tax Assets	63.82	9.17	22.17	39	26.13
Long-Term Deferred Charges	62.59	50.62	24.95	-	-
Other Long-Term Assets	46.54	39.64	21.28	46.51	48
Total Assets	1,921	2,199	1,581	1,373	972.46
Accounts Payable	120.33	306.29	110.38	117.79	153.49
Accrued Expenses	45.25	53.56	42.77	49.42	23.75
Short-Term Debt	66.25	202.04	46.92	-	34.52
Current Portion of Long-Term Debt	15.91	-	-	-	-
Current Income Taxes Payable	0.48	10.98	-	8.35	1.45
Other Current Liabilities	8.33	5.28	28.8	17.35	32.94
Total Current Liabilities	256.54	578.16	228.87	192.91	246.14
Long-Term Debt	46.41	0.11	0.11	-	27.27
Pension & Post-Retirement Benefits	25.66	19.56	18.98	14.76	8.89
Other Long-Term Liabilities	3.08	1.94	1.77	0.2	0.54
Total Liabilities	331.69	599.77	249.72	207.86	282.85
Common Stock	155.54	155.29	154.36	153.75	0.5
Additional Paid-In Capital	422.42	374.92	374.92	374.92	-
Retained Earnings	1,008	1,023	787.89	632.72	689.12
Comprehensive Income & Other	4.07	45.77	14.6	4.07	-
Shareholders' Equity	1,590	1,599	1,332	1,165	689.62
Total Liabilities & Equity	1,921	2,199	1,581	1,373	972.46
Total Debt	128.57	202.15	47.03	-	61.79
Net Cash (Debt)	-62.4	-131.09	-32.24	202.5	65.78
Net Cash Growth	-	-	-	207.84%	-46.45%
Net Cash Per Share	-4.03	-8.47	-2.09	15.30	5.82
Filing Date Shares Outstanding	15.55	15.53	15.44	15.38	11.3
Total Common Shares Outstanding	15.55	15.53	15.44	15.38	11.3
Working Capital	597.49	719.04	492.84	602.28	377.91
Book Value Per Share	102.20	102.99	86.28	75.80	61.03
Tangible Book Value	1,560	1,596	1,327	1,163	595.65
Tangible Book Value Per Share	100.29	102.80	85.98	75.63	52.71
Land	53.44	53.44	53.44	57.27	46.37
Buildings	477.46	477.9	492.5	13.74	13.74
Machinery	569.55	465.28	400.77	204.03	170.85
Construction In Progress	6.77	-	-	358.88	70.51
Leasehold Improvements	-	-	-	-	1.19