Ice Make Refrigeration 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	71.84	3.78	50.8	14.4	4.92
Trading Asset Securities	-	-	-	46.52	-
Cash & Short-Term Investments	71.84	3.78	50.8	60.91	4.92
Cash Growth	1801.43%	-92.56%	-16.61%	1137.32%	17.10%
Accounts Receivable	1,529	939.59	649.82	535.56	336.6
Other Receivables	23.22	7.2	0.17	0.07	0.06
Receivables	1,570	946.79	649.99	535.63	336.66
Inventory	1,481	1,081	599.05	515.56	500.52
Prepaid Expenses	-	4.8	2.87	2.59	1.6
Other Current Assets	210.19	181.99	98.56	124.21	59.48
Total Current Assets	3,333	2,218	1,401	1,239	903.17
Property, Plant & Equipment	1,640	1,371	606.71	309.62	306.5
Long-Term Investments	0.1	0.1	0.1	-	-
Goodwill	15.16	15.16	15.16	15.16	15.16
Other Intangible Assets	1.55	2.52	0.11	0.29	0.7
Long-Term Deferred Tax Assets	17.37	15.33	15.93	13.07	13.41
Other Long-Term Assets	29.32	54.68	74.51	13.19	11.51
Total Assets	5,036	3,677	2,114	1,590	1,250
Accounts Payable	1,405	1,102	542.67	506.86	337.13
Accrued Expenses	22.25	161.43	121.14	63.15	29.51
Short-Term Debt	-	251.14	-	-	52.05
Current Portion of Long-Term Debt	718.53	88.03	17.3	4.29	4.29
Current Portion of Leases	12.04	5.46	3.95	5.55	7.01
Current Income Taxes Payable	-	1.48	8.52	3.72	-
Current Unearned Revenue	-	1.9	2.32	2.84	1.99
Other Current Liabilities	685.91	286.81	117.06	141.75	145.9
Total Current Liabilities	2,843	1,898	812.96	728.15	577.88
Long-Term Debt	790.37	478.23	235.58	25.39	32.07
Long-Term Leases	63.13	36.5	15.66	13.34	14.83
Long-Term Unearned Revenue	4.95	6.86	8.76	11.08	8
Pension & Post-Retirement Benefits	1.14	1.17	-	0.96	0.82
Other Long-Term Liabilities	6.97	19.63	0.05	0.05	0.05
Total Liabilities	3,710	2,440	1,073	778.98	633.64
Common Stock	157.8	157.8	157.8	157.8	157.01
Additional Paid-In Capital	-	191.25	191.25	191.25	185.35
Retained Earnings	-	-	-	-	272.24
Comprehensive Income & Other	1,172	891.2	692.88	462.21	2.21
Total Common Equity	1,330	1,240	1,042	811.26	616.81
Minority Interest	-3.82	-3.2	-1.14	-	-
Shareholders' Equity	1,326	1,237	1,041	811.26	616.81
Total Liabilities & Equity	5,036	3,677	2,114	1,590	1,250
Total Debt	1,584	859.35	272.49	48.57	110.25
Net Cash (Debt)	-1,512	-855.57	-221.7	12.34	-105.32
Net Cash Per Share	-95.89	-54.22	-14.05	0.78	-6.69
Filing Date Shares Outstanding	15.78	15.78	15.78	15.78	15.7
Total Common Shares Outstanding	15.78	15.78	15.78	15.78	15.7
Working Capital	489.39	320.34	588.32	510.75	325.3
Book Value Per Share	84.30	78.60	66.03	51.41	39.28
Tangible Book Value	1,313	1,223	1,027	795.81	600.95
Tangible Book Value Per Share	83.24	77.48	65.06	50.43	38.27
Land	-	255.38	255.38	88.87	88.87
Buildings	-	549.63	188.29	175.01	166.04
Machinery	-	799.74	293	260.68	235.39
Construction In Progress	-	56.88	119.55	1.39	-