Kandarp Digi Smart BPO Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	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.