HLV Limited 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	1,347	595.91	25.35	138.4	31.76
Short-Term Investments	-	787.29	1,115	354.53	637.01
Cash & Short-Term Investments	1,347	1,383	1,140	492.93	668.77
Cash Growth	-2.61%	21.29%	131.35%	-26.29%	1917.09%
Accounts Receivable	88.5	138.85	158.64	146.69	61.42
Other Receivables	-	48.43	19.91	42.09	41.43
Receivables	288.5	187.95	204.16	189.52	103.56
Inventory	84.4	82.62	77.1	60.57	65.46
Prepaid Expenses	-	-	-	310.52	267.04
Other Current Assets	706	232.42	271.67	674.31	1,027
Total Current Assets	2,426	1,886	1,693	1,728	2,132
Property, Plant & Equipment	3,073	2,880	2,692	2,747	2,550
Long-Term Investments	-	140.22	96.77	300.44	68.95
Other Intangible Assets	7.4	2.3	2.12	1.8	1.5
Other Long-Term Assets	865.3	1,256	1,227	881.11	847.19
Total Assets	6,424	6,317	5,797	5,658	5,599
Accounts Payable	1,042	951.05	792.66	712.59	593.73
Accrued Expenses	40.1	126.75	101.39	114.26	83.8
Short-Term Debt	-	118.72	104.77	48.58	-
Current Portion of Long-Term Debt	75.2	13.17	13.53	12.36	11.13
Current Portion of Leases	47.1	37.68	30.76	28.12	17.81
Current Unearned Revenue	-	4.74	4.97	-	3.37
Other Current Liabilities	178.7	53.6	50.77	247.13	231.92
Total Current Liabilities	1,383	1,306	1,099	1,163	941.76
Long-Term Debt	34.8	50	14.39	27.81	417.01
Long-Term Leases	195.8	190.99	180.36	211.12	30.42
Long-Term Unearned Revenue	9.8	15.54	14.35	18.4	19.57
Pension & Post-Retirement Benefits	-	53.89	33.07	22.92	46.83
Other Long-Term Liabilities	90.2	22.34	21.49	27.13	20.72
Total Liabilities	1,714	1,638	1,362	1,470	1,476
Common Stock	1,319	1,319	1,319	1,319	1,319
Additional Paid-In Capital	-	6,777	6,777	6,777	6,777
Retained Earnings	-	-4,286	-4,547	-4,785	-4,862
Comprehensive Income & Other	3,392	868.96	885.85	877.63	888.58
Shareholders' Equity	4,710	4,679	4,434	4,188	4,122
Total Liabilities & Equity	6,424	6,317	5,797	5,658	5,599
Total Debt	352.9	410.55	343.8	327.99	476.37
Net Cash (Debt)	994.2	972.65	796.58	164.94	192.4
Net Cash Growth	2.22%	22.10%	382.95%	-14.27%	-
Net Cash Per Share	1.43	1.48	1.21	0.25	0.30
Filing Date Shares Outstanding	661.54	659.26	659.26	659.26	659.26
Total Common Shares Outstanding	661.54	659.26	659.26	659.26	659.26
Working Capital	1,043	580.48	594.47	564.81	1,190
Book Value Per Share	7.12	7.10	6.73	6.35	6.25
Tangible Book Value	4,703	4,676	4,432	4,186	4,121
Tangible Book Value Per Share	7.11	7.09	6.72	6.35	6.25
Land	-	123.77	117.39	117.39	117.39
Buildings	-	2,374	2,371	2,370	2,370
Machinery	-	739.77	571.81	494.54	467.31
Construction In Progress	-	104.03	10.37	47.79	3.2
Leasehold Improvements	-	32.3	32.15	-	-

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