The Hi-Tech Gears 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	-	114.33	139.81	334.53	609.13	512.11
Short-Term Investments	-	229.08	390.45	362.79	158.86	160.31
Cash & Short-Term Investments	303.99	343.41	530.26	697.32	767.99	672.42
Cash Growth	-37.72%	-35.24%	-23.96%	-9.20%	14.21%	12.52%
Accounts Receivable	-	1,530	2,004	2,086	1,739	1,487
Other Receivables	-	16.54	27.9	71.24	79.89	129.49
Receivables	-	1,550	2,034	2,165	1,824	1,622
Inventory	-	1,255	1,236	1,235	1,161	911.17
Prepaid Expenses	-	48.94	64.27	56.42	38.49	44.15
Other Current Assets	-	250.26	293.53	311.12	307.31	278.15
Total Current Assets	-	3,448	4,159	4,464	4,099	3,528
Property, Plant & Equipment	-	3,749	3,862	4,248	4,523	4,250
Long-Term Investments	-	6.37	122.54	122.06	122	95.01
Goodwill	-	304.18	319.97	314.49	557.32	534.48
Other Intangible Assets	-	413.52	478.58	526.33	580.93	610.07
Long-Term Deferred Tax Assets	-	2.48	-	82.95	-	-
Other Long-Term Assets	-	116.45	141.65	95.84	136.88	202.96
Total Assets	-	8,041	9,084	9,855	10,023	9,222
Accounts Payable	-	839.75	1,076	1,206	1,433	1,125
Accrued Expenses	-	48.77	36.78	64.8	66.57	63.69
Short-Term Debt	-	490.76	1,155	1,320	912.02	406.79
Current Portion of Long-Term Debt	-	102.93	260.47	815.79	535.68	505.76
Current Portion of Leases	-	157.57	133.67	35.29	44.57	44.76
Current Income Taxes Payable	-	5.63	-	-	-	-
Current Unearned Revenue	-	24.37	22.47	55.3	38.13	47.85
Other Current Liabilities	-	180.7	252.05	338.1	388.49	415.19
Total Current Liabilities	-	1,850	2,937	3,835	3,419	2,609
Long-Term Debt	-	216.91	530.3	2,196	2,992	3,069
Long-Term Leases	-	1,054	904.85	205.06	221.3	244.87
Long-Term Unearned Revenue	-	8.06	8.82	10.24	12.59	15.09
Pension & Post-Retirement Benefits	-	37.26	38.14	-	-	-
Long-Term Deferred Tax Liabilities	-	38.61	3.4	25.39	36.37	41.49
Other Long-Term Liabilities	-	-	-	38.1	34.32	35.32
Total Liabilities	-	3,205	4,423	6,310	6,715	6,015
Common Stock	-	187.93	187.78	187.68	187.68	187.68
Additional Paid-In Capital	-	7.08	2.36	-	-	-
Retained Earnings	-	4,381	4,089	2,988	2,776	2,815
Comprehensive Income & Other	-	260.08	382.48	368.23	344	204.84
Shareholders' Equity	4,988	4,836	4,662	3,544	3,307	3,207
Total Liabilities & Equity	-	8,041	9,084	9,855	10,023	9,222
Total Debt	1,807	2,022	2,985	4,573	4,706	4,271
Net Cash (Debt)	-1,503	-1,678	-2,454	-3,875	-3,938	-3,599
Net Cash Per Share	-79.84	-89.26	-130.46	-206.25	-209.80	-191.76
Filing Date Shares Outstanding	18.59	18.79	18.78	18.77	18.77	18.77
Total Common Shares Outstanding	18.59	18.79	18.78	18.77	18.77	18.77
Working Capital	-	1,597	1,222	629.08	680.36	918.71
Book Value Per Share	265.39	257.31	248.24	188.85	176.23	170.90
Tangible Book Value	4,232	4,118	3,863	2,703	2,169	2,063
Tangible Book Value Per Share	225.18	219.12	205.72	144.05	115.58	109.91
Land	-	420.49	428.65	510.4	565.53	548.91
Buildings	-	784.31	783.14	833.71	818.33	780.64
Machinery	-	8,254	8,092	7,970	7,426	6,415
Construction In Progress	-	11.79	36.72	131.61	382.02	710.85

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