Ice Make Refrigeration 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	-	3.78	50.8	14.4	4.92	4.2
Trading Asset Securities	-	-	-	46.52	-	-
Cash & Short-Term Investments	70.96	3.78	50.8	60.91	4.92	4.2
Cash Growth	51.22%	-92.56%	-16.61%	1137.32%	17.10%	-32.40%
Accounts Receivable	-	939.59	649.82	535.56	336.6	249.23
Other Receivables	-	7.2	0.17	0.07	0.06	2.22
Receivables	-	946.79	649.99	535.63	336.66	251.45
Inventory	-	1,081	599.05	515.56	500.52	400.14
Prepaid Expenses	-	4.8	2.87	2.59	1.6	1.31
Other Current Assets	-	181.99	98.56	124.21	59.48	74.98
Total Current Assets	-	2,218	1,401	1,239	903.17	732.09
Property, Plant & Equipment	-	1,371	606.71	309.62	306.5	289.95
Long-Term Investments	-	0.1	0.1	-	-	-
Goodwill	-	15.16	15.16	15.16	15.16	15.16
Other Intangible Assets	-	2.52	0.11	0.29	0.7	2.06
Long-Term Deferred Tax Assets	-	15.33	15.93	13.07	13.41	10.45
Other Long-Term Assets	-	54.68	74.51	13.19	11.51	28.29
Total Assets	-	3,677	2,114	1,590	1,250	1,078
Accounts Payable	-	1,102	542.67	506.86	337.13	256.01
Accrued Expenses	-	161.43	121.14	63.15	29.51	52.93
Short-Term Debt	-	251.14	-	-	52.05	45.37
Current Portion of Long-Term Debt	-	88.03	17.3	4.29	4.29	4.37
Current Portion of Leases	-	5.46	3.95	5.55	7.01	6.8
Current Income Taxes Payable	-	1.48	8.52	3.72	-	-
Current Unearned Revenue	-	1.9	2.32	2.84	1.99	2.43
Other Current Liabilities	-	286.81	117.06	141.75	145.9	94.1
Total Current Liabilities	-	1,898	812.96	728.15	577.88	462.02
Long-Term Debt	-	478.23	235.58	25.39	32.07	31.45
Long-Term Leases	-	36.5	15.66	13.34	14.83	10.66
Long-Term Unearned Revenue	-	6.86	8.76	11.08	8	9.99
Pension & Post-Retirement Benefits	-	1.17	-	0.96	0.82	0.68
Other Long-Term Liabilities	-	19.63	0.05	0.05	0.05	0.05
Total Liabilities	-	2,440	1,073	778.98	633.64	514.84
Common Stock	-	157.8	157.8	157.8	157.01	156.72
Additional Paid-In Capital	-	191.25	191.25	191.25	185.35	183.19
Retained Earnings	-	-	-	-	272.24	220.68
Comprehensive Income & Other	-	891.2	692.88	462.21	2.21	2.57
Total Common Equity	1,211	1,240	1,042	811.26	616.81	563.16
Minority Interest	-	-3.2	-1.14	-	-	-
Shareholders' Equity	1,208	1,237	1,041	811.26	616.81	563.16
Total Liabilities & Equity	-	3,677	2,114	1,590	1,250	1,078
Total Debt	1,687	859.35	272.49	48.57	110.25	98.65
Net Cash (Debt)	-1,616	-855.57	-221.7	12.34	-105.32	-94.45
Net Cash Per Share	-102.54	-54.22	-14.05	0.78	-6.69	-6.01
Filing Date Shares Outstanding	15.85	15.78	15.78	15.78	15.7	15.67
Total Common Shares Outstanding	15.85	15.78	15.78	15.78	15.7	15.67
Working Capital	-	320.34	588.32	510.75	325.3	270.07
Book Value Per Share	76.50	78.60	66.03	51.41	39.28	35.93
Tangible Book Value	1,194	1,223	1,027	795.81	600.95	545.95
Tangible Book Value Per Share	75.42	77.48	65.06	50.43	38.27	34.84
Land	-	255.38	255.38	88.87	88.87	88.87
Buildings	-	549.63	188.29	175.01	166.04	128.52
Machinery	-	799.74	293	260.68	235.39	225.14
Construction In Progress	-	56.88	119.55	1.39	-	9.75

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