Heads UP Ventures 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	10.33	22.87	13.55	23.47	150.15
Cash & Short-Term Investments	10.33	22.87	13.55	23.47	150.15
Cash Growth	-54.85%	68.82%	-42.26%	-84.37%	-12.01%
Accounts Receivable	178.4	10.64	9.23	11.24	13.84
Other Receivables	-	7.67	25.63	26.05	40.28
Receivables	178.4	18.31	34.86	126.55	161
Inventory	91.42	-	-	13.21	-
Prepaid Expenses	-	0.02	0.01	0.09	0.04
Other Current Assets	84.09	129.89	103.88	39.46	30.47
Total Current Assets	364.23	171.09	152.3	202.77	341.66
Property, Plant & Equipment	1.48	0.23	0.35	0.93	1.53
Long-Term Investments	-	10.03	8.75	-	-
Other Intangible Assets	-	1.3	1.3	1.49	-
Other Long-Term Assets	85.19	-0	0	9.76	8.29
Total Assets	450.91	182.64	162.7	214.96	351.47
Accounts Payable	259.48	1.42	1.35	4.07	4.31
Accrued Expenses	-	2.55	0.69	5.1	4.29
Short-Term Debt	-	-	-	-	41.69
Current Income Taxes Payable	-	-	-	-	0.95
Other Current Liabilities	38.12	25.16	21.1	21.07	19.34
Total Current Liabilities	297.6	29.13	23.13	30.24	70.58
Pension & Post-Retirement Benefits	-	-	-	3.15	3.12
Other Long-Term Liabilities	-	0.16	0.16	-0	-
Total Liabilities	297.6	29.29	23.29	33.39	73.7
Common Stock	220.83	220.83	220.83	220.83	220.83
Retained Earnings	-	-67.98	-81.92	-39.76	56.44
Comprehensive Income & Other	-67.52	0.5	0.5	0.5	0.5
Shareholders' Equity	153.31	153.35	139.41	181.57	277.77
Total Liabilities & Equity	450.91	182.64	162.7	214.96	351.47
Total Debt	-	-	-	-	41.69
Net Cash (Debt)	10.33	22.87	13.55	23.47	108.46
Net Cash Growth	-54.85%	68.82%	-42.26%	-78.36%	12.10%
Net Cash Per Share	0.32	1.03	0.62	1.06	4.91
Filing Date Shares Outstanding	22.1	22.08	22.08	22.08	22.08
Total Common Shares Outstanding	22.1	22.08	22.08	22.08	22.08
Working Capital	66.63	141.96	129.17	172.53	271.08
Book Value Per Share	6.94	6.94	6.31	8.22	12.58
Tangible Book Value	153.31	152.05	138.11	180.08	277.77
Tangible Book Value Per Share	6.94	6.89	6.25	8.15	12.58
Machinery	-	0.93	0.92	2.38	2.31
Construction In Progress	-	-	-	-	0.28