Hester Biosciences 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	65.38	59.65	127.48	131.56	247.5
Short-Term Investments	-	12.54	25.56	16.61	4.53
Cash & Short-Term Investments	65.38	72.19	153.04	148.17	252.03
Cash Growth	-9.43%	-52.83%	3.29%	-41.21%	18.50%
Accounts Receivable	953.56	731.81	786.45	796.31	552.8
Other Receivables	-	69.08	57.85	59.97	17.63
Receivables	954.63	858.45	902.86	916.18	631.23
Inventory	725.33	703.77	755.81	848.1	753.82
Prepaid Expenses	-	16.8	12.72	12.83	23.9
Other Current Assets	340.28	300.53	321.72	350.64	286.65
Total Current Assets	2,086	1,952	2,146	2,276	1,948
Property, Plant & Equipment	4,111	4,094	4,076	4,050	3,170
Long-Term Investments	425.75	356.65	306.64	267.31	241
Other Intangible Assets	97.22	66.57	39.32	29.36	20.44
Other Long-Term Assets	60.2	65.36	55.53	76.68	242.17
Total Assets	6,779	6,534	6,623	6,700	5,622
Accounts Payable	246.8	294.19	258.56	299.77	180.18
Accrued Expenses	-	26.81	21.37	29.65	16.27
Short-Term Debt	-	295.79	313.51	588.58	348.45
Current Portion of Long-Term Debt	982.91	551.89	389.24	243.17	230.65
Current Portion of Leases	2.28	-	0.42	5	4.44
Current Income Taxes Payable	50.02	40.17	24.56	33.95	9.38
Current Unearned Revenue	-	5.04	5.04	12.73	-
Other Current Liabilities	242.77	37.95	42.02	274.11	179.6
Total Current Liabilities	1,525	1,252	1,055	1,487	968.97
Long-Term Debt	899.64	1,334	1,820	1,848	1,644
Long-Term Leases	63.11	54.75	53.78	56.69	54.4
Long-Term Unearned Revenue	-	540.16	543.81	329.64	202.74
Pension & Post-Retirement Benefits	-	3.74	2.64	2.16	2.34
Long-Term Deferred Tax Liabilities	88.08	59.33	74.11	73.51	65.1
Other Long-Term Liabilities	525.91	23.79	45.22	17.16	10.38
Total Liabilities	3,102	3,267	3,595	3,814	2,948
Common Stock	85.07	85.07	85.07	85.07	85.07
Additional Paid-In Capital	-	175.07	175.07	175.07	175.07
Retained Earnings	-	2,763	2,543	2,423	2,240
Comprehensive Income & Other	3,517	119.29	114.64	114.48	99.33
Total Common Equity	3,602	3,143	2,918	2,797	2,600
Minority Interest	75.54	124.01	110.82	88.16	74.09
Shareholders' Equity	3,678	3,267	3,029	2,885	2,674
Total Liabilities & Equity	6,779	6,534	6,623	6,700	5,622
Total Debt	1,948	2,236	2,577	2,742	2,282
Net Cash (Debt)	-1,883	-2,164	-2,424	-2,593	-2,030
Net Cash Per Share	-228.62	-254.37	-284.99	-304.85	-238.59
Filing Date Shares Outstanding	8.22	8.51	8.51	8.51	8.51
Total Common Shares Outstanding	8.22	8.51	8.51	8.51	8.51
Working Capital	560.84	699.9	1,091	788.96	978.66
Book Value Per Share	438.40	369.41	343.01	328.83	305.62
Tangible Book Value	3,505	3,076	2,879	2,768	2,579
Tangible Book Value Per Share	426.57	361.59	338.39	325.38	303.22
Land	-	136.36	136.36	136.36	102.62
Buildings	-	1,552	1,554	1,594	1,396
Machinery	-	2,141	2,053	2,059	1,921
Construction In Progress	-	1,767	1,681	1,461	802.24

Source: S&P Global Market Intelligence. Standard template. Financial Sources.