Kapston Services 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	-	7.1	5.55	2.69	10.61	28.24
Short-Term Investments	-	74.01	56.05	54.62	53.11	15.8
Cash & Short-Term Investments	116.29	81.11	61.6	57.31	63.71	44.04
Cash Growth	37.62%	31.68%	7.47%	-10.04%	44.68%	82.14%
Accounts Receivable	-	1,640	1,268	1,045	924.07	638.46
Other Receivables	-	139.38	125.38	112.92	94.24	83.19
Receivables	-	1,912	1,515	1,267	1,114	803.06
Inventory	-	46.8	50.43	49	36.02	29.72
Prepaid Expenses	-	20.48	17.57	20.68	12.57	2.22
Other Current Assets	-	177.72	130.79	148.57	129.15	87.3
Total Current Assets	-	2,238	1,775	1,543	1,356	966.33
Property, Plant & Equipment	-	483.16	64.16	68.12	110.66	127.94
Long-Term Deferred Tax Assets	-	126.56	96.77	71.47	44.41	30.13
Other Long-Term Assets	-	139.5	130.1	113.83	113.83	112.15
Total Assets	-	2,987	2,066	1,796	1,624	1,237
Accounts Payable	-	20.24	20.83	19.84	23.6	40.21
Accrued Expenses	-	341.88	268.35	238.47	195.18	150.3
Short-Term Debt	-	1,241	921.47	767.81	634.72	299.24
Current Portion of Long-Term Debt	-	28.54	44.09	46.23	45.15	28.6
Current Portion of Leases	-	14.38	12.62	7.27	17.79	9.43
Current Income Taxes Payable	-	0.02	-	-	-	-
Other Current Liabilities	-	-	0.42	0.46	5.57	13.82
Total Current Liabilities	-	1,646	1,268	1,080	922	541.6
Long-Term Debt	-	341.05	36.05	87.87	117.18	145.09
Long-Term Leases	-	63.57	7.97	13.35	32.27	31.5
Pension & Post-Retirement Benefits	-	47.17	38.87	28.14	17.6	9.36
Total Liabilities	-	2,098	1,351	1,209	1,089	727.54
Common Stock	-	101.44	101.44	101.44	101.44	101.44
Additional Paid-In Capital	-	75.58	75.58	75.58	75.58	75.58
Retained Earnings	-	705.59	527.23	401.52	350.82	326.08
Comprehensive Income & Other	-	6.17	11.51	8.08	7.6	5.91
Shareholders' Equity	1,018	888.78	715.76	586.62	535.44	509.01
Total Liabilities & Equity	-	2,987	2,066	1,796	1,624	1,237
Total Debt	1,754	1,689	1,022	922.52	847.11	513.85
Net Cash (Debt)	-1,638	-1,608	-960.6	-865.21	-783.4	-469.81
Net Cash Per Share	-80.71	-79.24	-47.35	-42.65	-38.61	-23.16
Filing Date Shares Outstanding	20.3	20.29	20.31	20.29	20.29	20.29
Total Common Shares Outstanding	20.3	20.29	20.31	20.29	20.29	20.29
Working Capital	-	591.37	507.61	462.56	433.59	424.73
Book Value Per Share	50.20	43.81	35.24	28.91	26.39	25.09
Tangible Book Value	1,018	888.78	715.76	586.62	535.44	509.01
Tangible Book Value Per Share	50.20	43.81	35.24	28.91	26.39	25.09
Land	-	352.8	-	-	-	-
Machinery	-	201.28	176.21	159.11	147.78	138.16
Leasehold Improvements	-	53.31	53.31	53.37	53.28	49.01

Source: S&P Global Market Intelligence. Standard template. Financial Sources.