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	390.19	806.78	333.68	283.69	196.74
Other Receivables	-	60.41	28.23	22.78	13.15
Receivables	420.39	867.19	361.91	306.47	210.41
Inventory	333.34	318.48	262.18	250.48	238.14
Prepaid Expenses	-	9.2	6.95	6.2	1.89
Other Current Assets	34.14	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	92.32	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	-	50.62	24.95	-	-
Other Long-Term Assets	9.05	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	-	53.56	42.77	49.42	23.75
Short-Term Debt	82.16	202.04	46.92	-	34.52
Current Income Taxes Payable	-	10.98	-	8.35	1.45
Other Current Liabilities	54.05	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	-	19.56	18.98	14.76	8.89
Other Long-Term Liabilities	28.74	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	-	374.92	374.92	374.92	-
Retained Earnings	1,434	1,023	787.89	632.72	689.12
Comprehensive Income & Other	-	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	-4.02	-8.47	-2.09	15.30	5.82
Filing Date Shares Outstanding	-	15.53	15.44	15.38	11.3
Total Common Shares Outstanding	-	15.53	15.44	15.38	11.3
Working Capital	597.49	719.04	492.84	602.28	377.91
Book Value Per Share	-	102.99	86.28	75.80	61.03
Tangible Book Value	1,497	1,596	1,327	1,163	595.65
Tangible Book Value Per Share	-	102.80	85.98	75.63	52.71
Land	-	53.44	53.44	57.27	46.37
Buildings	-	477.9	492.5	13.74	13.74
Machinery	-	465.28	400.77	204.03	170.85
Construction In Progress	-	-	-	358.88	70.51
Leasehold Improvements	-	-	-	-	1.19