Identical Brains Studios Limited (NSE:IDENTICAL)

Identical Brains Studios Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	8.87	121.1	18	16.71	8.83	11.71
Short-Term Investments	-	-	-	-	-	1.03
Cash & Short-Term Investments	8.87	121.1	18	16.71	8.83	12.74
Cash Growth	-	572.65%	7.75%	89.30%	-30.71%	99.28%
Accounts Receivable	217.21	167.38	61.29	5.07	5.21	0.08
Other Receivables	-	4.24	2.5	-	0.08	-
Receivables	218.37	172.59	64.72	5.13	6.01	0.08
Prepaid Expenses	-	1.69	0.63	-	-	-
Other Current Assets	25.44	31.76	13.83	7.9	4.82	-0
Total Current Assets	252.68	327.13	97.19	29.74	19.65	12.82
Property, Plant & Equipment	24.68	14.08	11.31	2.53	0.44	0.26
Long-Term Investments	98.71	9.3	51.21	14.16	2.5	-
Other Intangible Assets	34.81	38.74	10.39	1.09	0.03	-
Long-Term Deferred Tax Assets	1.71	0.78	0.15	0.04	0.03	0
Other Long-Term Assets	-	-0	0	-	-	4.15
Total Assets	412.59	390.03	170.24	47.55	22.64	20.48
Accounts Payable	32.94	26.09	17.64	8.15	6.75	9.69
Accrued Expenses	-	1.17	2	2.19	0.63	0.65
Current Portion of Long-Term Debt	0.23	0.43	0.4	-	-	-
Current Income Taxes Payable	-	15.34	20.38	6.23	1.85	1.29
Other Current Liabilities	23.82	4.9	7.67	2	0.64	1.22
Total Current Liabilities	56.99	47.92	48.08	18.58	9.87	12.85
Long-Term Debt	1.07	1.07	1.51	-	-	-
Pension & Post-Retirement Benefits	0.48	0.44	0.29	0.12	0.04	-
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	58.55	49.44	49.88	18.7	9.92	12.85
Common Stock	140.26	140.26	68.88	0.1	0.1	0.1
Additional Paid-In Capital	-	162.54	-	-	-	-
Retained Earnings	-	37.8	51.48	28.75	12.62	7.52
Shareholders' Equity	354.04	340.59	120.36	28.85	12.72	7.62
Total Liabilities & Equity	412.59	390.03	170.24	47.55	22.64	20.48
Total Debt	1.3	1.51	1.9	-	-	-
Net Cash (Debt)	7.57	119.59	16.1	16.71	8.83	12.74
Net Cash Growth	-	642.80%	-3.64%	89.30%	-30.71%	99.28%
Net Cash Per Share	0.45	8.54	2.33	1.62	0.85	1.42
Filing Date Shares Outstanding	13.97	14.03	10.33	8.94	8.94	8.94
Total Common Shares Outstanding	13.97	14.03	10.33	8.94	8.94	8.94
Working Capital	195.69	279.21	49.11	11.16	9.77	-0.04
Book Value Per Share	25.34	24.28	11.65	3.23	1.42	0.85
Tangible Book Value	319.23	301.85	109.97	27.76	12.7	7.62
Tangible Book Value Per Share	22.85	21.52	10.64	3.11	1.42	0.85
Machinery	-	22.58	15.4	3.33	0.69	0.31

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