Nandani Creation 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	5.47	4.58	2.57	35.11	2.27
Short-Term Investments	0.05	1.31	0.94	0.72	0.6
Cash & Short-Term Investments	5.53	5.89	3.51	35.83	2.87
Cash Growth	-6.13%	67.63%	-90.20%	1148.83%	105.52%
Accounts Receivable	393.81	355.27	219.77	73.5	115.91
Other Receivables	-	5.08	3.49	-	-
Receivables	393.81	360.35	223.26	73.5	115.91
Inventory	698.82	416.6	282.15	245.85	204.2
Prepaid Expenses	-	4.74	8.89	4.63	0.69
Other Current Assets	98.63	53.14	62.82	39.68	33.46
Total Current Assets	1,197	840.72	580.62	399.48	357.11
Property, Plant & Equipment	71.45	72.34	98.02	63.7	53.91
Long-Term Investments	-	-	0.61	0.58	0.55
Goodwill	-	-	-	0.04	0.33
Other Intangible Assets	0.7	0.78	1.02	0.78	0.05
Long-Term Accounts Receivable	-	-	-	0.45	6.01
Long-Term Deferred Tax Assets	7.57	6.61	6.19	4.27	2.98
Other Long-Term Assets	7.81	6.62	10.92	12.17	7.72
Total Assets	1,284	927.07	697.39	481.46	428.66
Accounts Payable	196.56	104.32	119.82	31.26	89.83
Accrued Expenses	-	4.94	3.76	3.28	3.09
Short-Term Debt	301.48	159.24	81.24	55.42	57.93
Current Portion of Long-Term Debt	-	22.48	24.89	28.89	31.68
Current Portion of Leases	12.86	11.3	10.02	7.21	3.62
Current Income Taxes Payable	20.26	13.11	-	-	-
Other Current Liabilities	14.63	5.26	4.9	3.84	1.06
Total Current Liabilities	545.79	320.64	244.63	129.9	187.22
Long-Term Debt	18.51	25.16	70.97	14.18	43.74
Long-Term Leases	48.23	48.54	77.56	45.38	37.8
Pension & Post-Retirement Benefits	-	2.17	2.1	1.7	1.9
Other Long-Term Liabilities	10.55	7.81	3.46	0.35	0.08
Total Liabilities	623.08	404.32	398.71	191.5	270.72
Common Stock	190.91	172.62	114.84	114.34	100.34
Additional Paid-In Capital	-	250.25	112.65	109.2	12.6
Retained Earnings	-	88.62	51.51	46.67	44.99
Comprehensive Income & Other	470.31	11.26	19.67	19.75	-
Total Common Equity	661.21	522.75	298.67	289.96	157.93
Minority Interest	0	0	0	0	0
Shareholders' Equity	661.21	522.75	298.67	289.96	157.93
Total Liabilities & Equity	1,284	927.07	697.39	481.46	428.66
Total Debt	381.09	266.72	264.67	151.07	174.76
Net Cash (Debt)	-375.56	-260.83	-261.16	-115.24	-171.89
Net Cash Per Share	-19.68	-16.96	-22.84	-11.03	-17.13
Filing Date Shares Outstanding	19.28	17.26	11.48	11.43	10.03
Total Common Shares Outstanding	19.28	17.26	11.48	11.43	10.03
Working Capital	650.98	520.08	336	269.58	169.9
Book Value Per Share	34.29	30.28	26.01	25.36	15.74
Tangible Book Value	660.51	521.97	297.65	289.15	157.55
Tangible Book Value Per Share	34.25	30.24	25.92	25.29	15.70
Machinery	-	55.78	51.05	44.01	37.08
Leasehold Improvements	-	1.94	-	-	-