Inspirisys Solutions 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	-	398.1	590.8	320.3	218.3	308.2
Short-Term Investments	-	437.8	-	-	-	-
Cash & Short-Term Investments	925.7	835.9	590.8	320.3	218.3	308.2
Cash Growth	33.73%	41.49%	84.45%	46.73%	-29.17%	100.39%
Accounts Receivable	-	1,039	1,141	998.5	832.9	1,102
Other Receivables	-	3	9.3	41	13	17.9
Receivables	-	1,042	1,151	1,040	845.9	1,120
Inventory	-	32.7	38.6	36.4	43.5	59.7
Prepaid Expenses	-	186.8	194.5	103.3	196.9	214.6
Other Current Assets	-	63.7	68.1	43	37.6	48.7
Total Current Assets	-	2,162	2,043	1,543	1,342	1,751
Property, Plant & Equipment	-	85.6	52.3	65.4	87	108.7
Goodwill	-	-	54.2	54.2	54.2	54.2
Other Intangible Assets	-	43.9	38	40.5	43.4	48
Long-Term Accounts Receivable	-	-	7.3	3.9	3	3.8
Long-Term Deferred Tax Assets	-	103.2	-	-	-	-
Other Long-Term Assets	-	276.8	435	413.8	466.4	508.8
Total Assets	-	2,671	2,629	2,120	1,996	2,475
Accounts Payable	-	427.5	611.6	478.9	271.2	593.5
Accrued Expenses	-	412.9	380	327.6	266.2	301.1
Short-Term Debt	-	-	24.8	325.4	444.9	330.9
Current Portion of Long-Term Debt	-	-	738.3	643.8	574.2	564
Current Portion of Leases	-	22.3	7.1	18.2	19.1	24.2
Current Unearned Revenue	-	373.7	428.2	238.8	269.5	355.5
Other Current Liabilities	-	20.2	77.9	16.2	6.7	2.3
Total Current Liabilities	-	1,257	2,268	2,049	1,852	2,172
Long-Term Debt	-	794	54	53.4	24.4	23.9
Long-Term Leases	-	28.7	5.9	9.6	28.6	42.6
Pension & Post-Retirement Benefits	-	-	-	74.6	70.3	70.5
Other Long-Term Liabilities	-	6.4	8.6	17.5	13.2	13.3
Total Liabilities	-	2,086	2,336	2,204	1,988	2,322
Common Stock	-	396.2	396.2	396.2	396.2	396.2
Additional Paid-In Capital	-	1,156	1,156	1,156	1,156	1,156
Retained Earnings	-	-1,185	-1,492	-1,529	-1,503	-1,370
Comprehensive Income & Other	-	218.8	233.2	-106.7	-40.5	-29
Total Common Equity	677.4	585.3	292.9	-83.7	7.9	152.8
Shareholders' Equity	677.4	585.3	292.9	-83.7	7.9	152.8
Total Liabilities & Equity	-	2,671	2,629	2,120	1,996	2,475
Total Debt	867.4	845	830.1	1,050	1,091	985.6
Net Cash (Debt)	58.3	-9.1	-239.3	-730.1	-872.9	-677.4
Net Cash Per Share	1.47	-0.23	-6.04	-18.43	-22.03	-17.10
Filing Date Shares Outstanding	39.53	39.62	39.62	39.62	39.62	39.62
Total Common Shares Outstanding	39.53	39.62	39.62	39.62	39.62	39.62
Working Capital	-	904.9	-225.4	-506.4	-509.6	-420.4
Book Value Per Share	17.12	14.77	7.39	-2.11	0.20	3.86
Tangible Book Value	637	541.4	200.7	-178.4	-89.7	50.6
Tangible Book Value Per Share	16.10	13.67	5.07	-4.50	-2.26	1.28
Machinery	-	180.3	172.4	232.6	217.6	204.1
Leasehold Improvements	-	23.5	32.9	39.1	43.7	41.8

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