NSE:HAPPSTMNDS Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	16,507	1,191	1,147	699.9	672.9	858.3
Short-Term Investments	-	1,964	11,126	4,618	909.2	294
Trading Asset Securities	-	3,528	31.9	36.3	4,640	3,915
Cash & Short-Term Investments	16,507	6,683	12,305	5,354	6,222	5,067
Cash Growth	-3.12%	-45.69%	129.83%	-13.96%	22.79%	121.38%
Accounts Receivable	3,434	5,249	3,864	3,351	2,740	1,803
Other Receivables	-	197.7	167.1	96.7	3.7	8.6
Receivables	3,434	5,448	4,035	3,454	2,744	1,813
Prepaid Expenses	-	264.4	221.8	170.7	103.3	79.8
Other Current Assets	1,004	7,614	1,216	1,751	204.2	485.1
Total Current Assets	20,945	20,010	17,778	10,730	9,274	7,445
Property, Plant & Equipment	1,363	2,105	1,949	1,925	546.8	223.3
Long-Term Investments	-	3.7	1.1	842.7	187.5	173.3
Goodwill	7,694	7,623	1,403	1,391	789.6	764.4
Other Intangible Assets	-	2,385	780.8	1,026	243.1	296.6
Long-Term Deferred Tax Assets	-	361.3	163.6	124.6	69.7	102.6
Other Long-Term Assets	4,354	1,103	403	368.7	139.5	214
Total Assets	34,356	33,591	22,478	16,408	11,250	9,220
Accounts Payable	940.2	1,048	791.5	705.2	607.2	449.9
Accrued Expenses	-	1,198	891.2	779.6	790.9	654.8
Short-Term Debt	-	7,543	3,296	3,290	1,527	1,097
Current Portion of Long-Term Debt	-	712.2	83.3	257.8	206.9	199.7
Current Portion of Leases	-	325.8	241.2	185.9	179.2	142.2
Current Income Taxes Payable	-	42.2	1.2	51.7	23.9	-
Current Unearned Revenue	-	219.4	182.5	115.7	134.6	67.4
Other Current Liabilities	11,155	990.4	183	378.2	176.3	176.7
Total Current Liabilities	12,095	12,079	5,670	5,764	3,646	2,788
Long-Term Debt	4,623	3,415	1,085	1,198	172.4	366.1
Long-Term Leases	-	501	457	476.1	411.9	122.3
Pension & Post-Retirement Benefits	-	594	333.8	246.6	185.8	165.3
Long-Term Deferred Tax Liabilities	-	484.1	130.3	206	46.8	72.5
Other Long-Term Liabilities	1,285	771.7	-	129.2	129.1	245.5
Total Liabilities	18,004	17,845	7,676	8,020	4,592	3,760
Common Stock	16,352	300.1	298.7	286.6	285.4	283.7
Additional Paid-In Capital	-	9,058	9,032	4,156	4,121	4,045
Retained Earnings	-	6,449	5,504	3,906	2,177	1,055
Comprehensive Income & Other	-	-61.2	-32.3	39.6	74.8	75.8
Total Common Equity	16,352	15,746	14,802	8,388	6,658	5,460
Shareholders' Equity	16,352	15,746	14,802	8,388	6,658	5,460
Total Liabilities & Equity	34,356	33,591	22,478	16,408	11,250	9,220
Total Debt	4,623	12,497	5,162	5,408	2,498	1,928
Net Cash (Debt)	11,883	-5,814	7,143	-54.2	3,725	3,140
Net Cash Growth	-19.05%	-	-	-	18.63%	173.03%
Net Cash Per Share	78.85	-38.61	48.11	-0.38	25.79	22.13
Filing Date Shares Outstanding	150.37	150.05	149.35	143.19	142.61	141.78
Total Common Shares Outstanding	150.37	150.05	149.35	143.19	142.61	141.78
Working Capital	8,849	7,931	12,108	4,966	5,628	4,657
Book Value Per Share	108.74	104.94	99.11	58.58	46.69	38.51
Tangible Book Value	8,658	5,738	12,618	5,971	5,625	4,399
Tangible Book Value Per Share	57.57	38.24	84.49	41.70	39.45	31.03
Land	-	442.3	442.3	442.3	-	-
Buildings	-	848.6	848.6	835.4	-	-
Machinery	-	248.8	165.6	89.7	43.4	40.6
Construction In Progress	-	-	0.9	18.5	-	1.4
Leasehold Improvements	-	53.3	31.8	23	7.1	4.6

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.