Nandani Creation 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	-	4.58	2.57	35.11	2.27	1.4
Short-Term Investments	-	1.31	0.94	0.72	0.6	-
Cash & Short-Term Investments	5.62	5.89	3.51	35.83	2.87	1.4
Cash Growth	29.44%	67.63%	-90.20%	1148.83%	105.52%	8.27%
Accounts Receivable	-	355.27	219.77	73.5	115.91	64.54
Other Receivables	-	5.08	3.49	-	-	-
Receivables	-	360.35	223.26	73.5	115.91	64.54
Inventory	-	416.6	282.15	245.85	204.2	221.95
Prepaid Expenses	-	4.74	8.89	4.63	0.69	1.41
Other Current Assets	-	53.14	62.82	39.68	33.46	23.7
Total Current Assets	-	840.72	580.62	399.48	357.11	313
Property, Plant & Equipment	-	72.34	98.02	63.7	53.91	31.03
Long-Term Investments	-	-	0.61	0.58	0.55	5.14
Goodwill	-	-	-	0.04	0.33	0.41
Other Intangible Assets	-	0.78	1.02	0.78	0.05	0.05
Long-Term Accounts Receivable	-	-	-	0.45	6.01	1.47
Long-Term Deferred Tax Assets	-	6.61	6.19	4.27	2.98	1.82
Other Long-Term Assets	-	6.62	10.92	12.17	7.72	3.92
Total Assets	-	927.07	697.39	481.46	428.66	359.55
Accounts Payable	-	104.32	119.82	31.26	89.83	104.1
Accrued Expenses	-	4.94	3.76	3.28	3.09	1.98
Short-Term Debt	-	159.24	81.24	55.42	57.93	25.97
Current Portion of Long-Term Debt	-	22.48	24.89	28.89	31.68	26.68
Current Portion of Leases	-	11.3	10.02	7.21	3.62	6.22
Current Income Taxes Payable	-	13.11	-	-	-	1.52
Other Current Liabilities	-	5.26	4.9	3.84	1.06	1.13
Total Current Liabilities	-	320.64	244.63	129.9	187.22	167.6
Long-Term Debt	-	25.16	70.97	14.18	43.74	21.83
Long-Term Leases	-	48.54	77.56	45.38	37.8	16.15
Pension & Post-Retirement Benefits	-	2.17	2.1	1.7	1.9	1.07
Other Long-Term Liabilities	-	7.81	3.46	0.35	0.08	0.03
Total Liabilities	-	404.32	398.71	191.5	270.72	206.68
Common Stock	-	172.62	114.84	114.34	100.34	100.34
Additional Paid-In Capital	-	250.25	112.65	109.2	12.6	12.6
Retained Earnings	-	88.62	51.51	46.67	44.99	38.92
Comprehensive Income & Other	-	11.26	19.67	19.75	-	1
Total Common Equity	651.67	522.75	298.67	289.96	157.93	152.87
Minority Interest	-	0	0	0	0	0
Shareholders' Equity	651.67	522.75	298.67	289.96	157.93	152.87
Total Liabilities & Equity	-	927.07	697.39	481.46	428.66	359.55
Total Debt	288.82	266.72	264.67	151.07	174.76	96.86
Net Cash (Debt)	-283.19	-260.83	-261.16	-115.24	-171.89	-95.46
Net Cash Per Share	-15.29	-16.96	-22.84	-11.03	-17.13	-11.53
Filing Date Shares Outstanding	19.35	17.26	11.48	11.43	10.03	10.03
Total Common Shares Outstanding	19.35	17.26	11.48	11.43	10.03	10.03
Working Capital	-	520.08	336	269.58	169.9	145.4
Book Value Per Share	35.01	30.28	26.01	25.36	15.74	15.23
Tangible Book Value	650.93	521.97	297.65	289.15	157.55	152.41
Tangible Book Value Per Share	34.97	30.24	25.92	25.29	15.70	15.19
Machinery	-	55.78	51.05	44.01	37.08	28.33
Construction In Progress	-	-	-	-	-	0.05
Leasehold Improvements	-	1.94	-	-	-	-

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