NSE:GAUDIUMIVF 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	87.86	72.15	118.55	150.57	17.42
Cash & Short-Term Investments	87.86	72.15	118.55	150.57	17.42
Cash Growth	21.77%	-39.14%	-21.27%	764.35%	51.69%
Accounts Receivable	533.79	328.67	135.92	9.08	63.28
Other Receivables	-	2.05	0.04	0.02	1.47
Receivables	533.79	330.72	136.74	9.63	64.75
Inventory	35.45	72.3	21.03	15	3.35
Prepaid Expenses	-	0.53	0.42	0.38	-
Other Current Assets	75.92	62.36	18.47	8.3	80.32
Total Current Assets	733.02	538.06	295.2	183.87	165.85
Property, Plant & Equipment	86.81	78.7	73.49	55.45	38.9
Long-Term Investments	50	50.1	-	0.01	0.01
Goodwill	3.7	3.7	3.7	3.7	-
Other Intangible Assets	206.21	172.69	110.95	122.7	1.03
Long-Term Deferred Tax Assets	-	-	-	-	2.1
Other Long-Term Assets	811.31	1.88	26.73	0.53	-
Total Assets	1,931	885.13	510.07	366.27	207.89
Accounts Payable	122.29	139.51	7.68	10.35	13.43
Accrued Expenses	0.99	11.37	9.3	7.51	5.26
Short-Term Debt	-	170.08	136.18	75.09	34.93
Current Portion of Long-Term Debt	230.75	1.99	1.81	1.65	2.08
Current Portion of Leases	2.13	1.79	1.08	0.88	-
Current Income Taxes Payable	12.9	55.25	40.8	0.41	-
Other Current Liabilities	16.21	0.11	0.06	0.1	34.05
Total Current Liabilities	385.27	380.11	196.91	95.98	89.75
Long-Term Debt	-	17.27	19.26	21.07	22.47
Long-Term Leases	12.83	14.95	15.68	16.76	-
Pension & Post-Retirement Benefits	3.99	3.59	3.75	5.07	-
Long-Term Deferred Tax Liabilities	5.94	6.23	4.61	0.1	-
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	408.02	422.15	240.21	138.97	112.22
Common Stock	363.93	306.97	9.9	9.9	9.9
Retained Earnings	-	152.17	257.96	218.29	85.77
Comprehensive Income & Other	1,159	3.83	2	-0.9	-
Shareholders' Equity	1,523	462.97	269.86	227.3	95.67
Total Liabilities & Equity	1,931	885.13	510.07	366.27	207.89
Total Debt	245.7	206.09	174.02	115.45	59.48
Net Cash (Debt)	-157.85	-133.94	-55.47	35.12	-42.06
Net Cash Per Share	-2.53	-2.18	-0.90	0.57	-0.69
Filing Date Shares Outstanding	62.37	61.39	61.39	61.39	61.39
Total Common Shares Outstanding	62.37	61.39	61.39	61.39	61.39
Working Capital	347.75	157.95	98.3	87.9	76.1
Book Value Per Share	24.42	7.54	4.40	3.70	1.56
Tangible Book Value	1,313	286.58	155.21	100.89	94.64
Tangible Book Value Per Share	21.05	4.67	2.53	1.64	1.54
Buildings	-	-	-	-	1.89
Machinery	-	54.24	45.16	38.58	59.26
Leasehold Improvements	-	34.1	29.74	9.41	7.48