Kandarp Digi Smart BPO Limited (NSE:KANDARP)

Kandarp Digi Smart BPO Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	12.96	9.63	2.37	0.91	1.48
Cash & Short-Term Investments	12.96	9.63	2.37	0.91	1.48
Cash Growth	34.54%	306.93%	160.11%	-38.43%	-44.81%
Accounts Receivable	149.35	102.26	101.08	81.25	82.86
Receivables	163.03	121.73	125.09	81.25	82.86
Prepaid Expenses	-	-	-	0.09	0.05
Other Current Assets	11.58	12.33	12.71	14.05	14.47
Total Current Assets	187.57	143.69	140.17	96.3	98.85
Property, Plant & Equipment	60.15	81.89	84.23	89.73	1.53
Other Intangible Assets	44.9	30.46	35.4	-	69.96
Long-Term Deferred Tax Assets	-	-	0.93	0.01	0.9
Other Long-Term Assets	-	-0	0	-0	0.73
Total Assets	292.62	256.04	260.73	186.04	171.96
Accounts Payable	31.82	8.97	49.15	76.55	63.92
Accrued Expenses	1.74	6.29	-	6.03	6.42
Short-Term Debt	35.71	37.54	24	18.07	29.21
Current Portion of Long-Term Debt	-	4.17	-	-	-
Current Income Taxes Payable	-	-	9.02	6.39	0.54
Other Current Liabilities	17.47	12.72	7.38	-	-
Total Current Liabilities	86.73	69.68	89.55	107.03	100.09
Long-Term Debt	6.27	6.54	2.37	1.29	0.07
Pension & Post-Retirement Benefits	-	-	-	-	1.75
Long-Term Deferred Tax Liabilities	3.16	0.51	-	-	-
Other Long-Term Liabilities	-	-0	-0	-0	-
Total Liabilities	96.16	76.73	91.92	108.32	101.91
Common Stock	89.73	89.73	89.73	62.73	6.97
Additional Paid-In Capital	54	54	54	-	13.41
Retained Earnings	52.73	35.58	25.07	14.98	49.68
Shareholders' Equity	196.46	179.31	168.8	77.71	70.06
Total Liabilities & Equity	292.62	256.04	260.73	186.04	171.96
Total Debt	41.98	48.26	26.38	19.36	29.27
Net Cash (Debt)	-29.02	-38.62	-24.01	-18.45	-27.8
Net Cash Per Share	-3.24	-4.35	-2.68	-2.93	-4.43
Filing Date Shares Outstanding	8.97	8.97	8.97	8.97	6.27
Total Common Shares Outstanding	8.97	8.97	8.97	6.27	6.27
Working Capital	100.84	74.01	50.62	-10.73	-1.24
Book Value Per Share	21.89	19.98	18.81	12.39	11.17
Tangible Book Value	151.56	148.85	133.41	77.71	0.1
Tangible Book Value Per Share	16.89	16.59	14.87	12.39	0.02
Machinery	26.29	26.27	-	-	13.47
Construction In Progress	56.16	76.16	-	-	-

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