Identical Brains Studios 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	5.67	121.1	18	16.71	8.83
Cash & Short-Term Investments	5.67	121.1	18	16.71	8.83
Cash Growth	-95.32%	572.65%	7.75%	89.30%	-30.71%
Accounts Receivable	221.65	167.38	61.29	5.07	5.21
Other Receivables	-	4.24	2.5	-	0.08
Receivables	222.64	172.59	64.72	5.13	6.01
Prepaid Expenses	-	1.69	0.63	-	-
Other Current Assets	26.55	31.76	13.83	7.9	4.82
Total Current Assets	254.86	327.13	97.19	29.74	19.65
Property, Plant & Equipment	17.97	14.08	11.31	2.53	0.44
Long-Term Investments	85.6	9.3	51.21	14.16	2.5
Other Intangible Assets	30.52	38.74	10.39	1.09	0.03
Long-Term Deferred Tax Assets	3.17	0.78	0.15	0.04	0.03
Other Long-Term Assets	-	-0	0	-	-
Total Assets	392.12	390.03	170.24	47.55	22.64
Accounts Payable	26.76	26.09	17.64	8.15	6.75
Accrued Expenses	-	1.17	2	2.19	0.63
Current Portion of Long-Term Debt	0.43	0.43	0.4	-	-
Current Income Taxes Payable	-	15.34	20.38	6.23	1.85
Other Current Liabilities	8.14	4.9	7.67	2	0.64
Total Current Liabilities	35.33	47.92	48.08	18.58	9.87
Long-Term Debt	0.64	1.07	1.51	-	-
Pension & Post-Retirement Benefits	0.53	0.44	0.29	0.12	0.04
Other Long-Term Liabilities	-	0	-	-	-
Total Liabilities	36.5	49.44	49.88	18.7	9.92
Common Stock	140.26	140.26	68.88	0.1	0.1
Additional Paid-In Capital	-	162.54	-	-	-
Retained Earnings	-	37.8	51.48	28.75	12.62
Comprehensive Income & Other	215.36	-	-	-	-
Shareholders' Equity	355.62	340.59	120.36	28.85	12.72
Total Liabilities & Equity	392.12	390.03	170.24	47.55	22.64
Total Debt	1.07	1.51	1.9	-	-
Net Cash (Debt)	4.6	119.59	16.1	16.71	8.83
Net Cash Growth	-96.16%	642.80%	-3.64%	89.30%	-30.71%
Net Cash Per Share	0.33	8.54	2.33	1.62	0.85
Filing Date Shares Outstanding	14.02	14.03	10.33	8.94	8.94
Total Common Shares Outstanding	14.02	14.03	10.33	8.94	8.94
Working Capital	219.53	279.21	49.11	11.16	9.77
Book Value Per Share	25.37	24.28	11.65	3.23	1.42
Tangible Book Value	325.09	301.85	109.97	27.76	12.7
Tangible Book Value Per Share	23.19	21.52	10.64	3.11	1.42
Machinery	-	22.58	15.4	3.33	0.69