IRIS RegTech 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	-	304.71	120.71	67.97	46.95	48.84
Short-Term Investments	-	225.66	18.44	11.54	27.44	35.7
Cash & Short-Term Investments	898.43	530.36	139.15	79.51	74.38	84.53
Cash Growth	298.25%	281.14%	75.01%	6.89%	-12.00%	401.56%
Accounts Receivable	-	437.1	410.02	410.1	305.96	221.23
Other Receivables	-	1.81	6.59	30.39	25.6	43.3
Receivables	-	439.28	417.07	440.62	331.84	264.61
Prepaid Expenses	-	12.22	9.71	5.71	5.29	5.01
Other Current Assets	-	41.96	30.88	18.86	9.28	6.1
Total Current Assets	-	1,024	596.81	544.69	420.8	360.25
Property, Plant & Equipment	-	102.23	110.17	100.8	97.94	95.64
Long-Term Investments	-	5.61	0.49	0.44	2.44	-
Other Intangible Assets	-	106.04	48.61	54.5	77.7	120.8
Long-Term Deferred Tax Assets	-	12.54	11.19	-	-	-
Other Long-Term Assets	-	3.49	1.78	0.55	4.37	3.1
Total Assets	-	1,254	769.04	700.98	603.25	579.79
Accounts Payable	-	30.35	26.86	11.4	20.12	22.5
Accrued Expenses	-	207.11	110.19	153.41	109.33	133.02
Short-Term Debt	-	34.47	54.35	54.56	64.86	60.21
Current Portion of Leases	-	2.02	1.72	1.3	0.86	0.74
Current Income Taxes Payable	-	14.85	-	-	-	-
Current Unearned Revenue	-	129.85	93.85	102.85	85.87	61.83
Other Current Liabilities	-	2.17	1.38	3.89	1.15	0.51
Total Current Liabilities	-	420.81	288.35	327.41	282.18	278.82
Long-Term Leases	-	6.56	8.58	1.24	0.51	1.36
Pension & Post-Retirement Benefits	-	52.46	50.54	46.63	40.22	31.63
Long-Term Deferred Tax Liabilities	-	-	-	0.23	0.06	-
Other Long-Term Liabilities	-	12.87	10.15	9.15	7.39	7.52
Total Liabilities	-	492.7	357.62	384.65	330.36	319.33
Common Stock	-	205.38	193.61	193.61	192.18	189.23
Additional Paid-In Capital	-	322.09	124.94	124.94	120.77	112.13
Retained Earnings	-	232.19	101.93	15	-27.78	-37.76
Comprehensive Income & Other	-	-2.77	-10.92	-18.13	-12.55	-3.35
Total Common Equity	1,891	756.89	409.56	315.41	272.62	260.26
Minority Interest	-	4.12	1.86	0.91	0.28	0.21
Shareholders' Equity	1,891	761.01	411.42	316.33	272.9	260.46
Total Liabilities & Equity	-	1,254	769.04	700.98	603.25	579.79
Total Debt	20.54	43.05	64.65	57.09	66.22	62.31
Net Cash (Debt)	877.89	487.31	74.5	22.42	8.16	22.22
Net Cash Growth	387.26%	554.15%	232.35%	174.66%	-63.28%	-
Net Cash Per Share	41.89	24.06	3.82	1.16	0.42	1.18
Filing Date Shares Outstanding	20.59	20.54	19.36	19.36	19.22	18.92
Total Common Shares Outstanding	20.59	20.54	19.36	19.36	19.22	18.92
Working Capital	-	603.01	308.46	217.28	138.62	81.43
Book Value Per Share	92.03	36.85	21.15	16.29	14.19	13.75
Tangible Book Value	1,777	650.85	360.95	260.92	194.92	139.46
Tangible Book Value Per Share	86.46	31.69	18.64	13.48	10.14	7.37
Machinery	-	66.62	61.76	50.68	75.33	67.88

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