Kaya Limited 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	15.55	72.36	180.4	251.74	198.54
Short-Term Investments	-	-	-	287.51	60
Trading Asset Securities	386.85	36.32	272.4	210.09	256.19
Cash & Short-Term Investments	402.4	108.69	452.81	749.34	514.73
Cash Growth	270.25%	-76.00%	-39.57%	45.58%	118.08%
Accounts Receivable	5.53	21.07	39.22	35.4	38.23
Other Receivables	-	91.07	38.18	24.13	24.26
Receivables	6.61	114.99	81	64.23	74.83
Inventory	201.31	257.53	286.22	294.74	269.45
Prepaid Expenses	-	44.85	53.25	83.13	33.98
Other Current Assets	112.12	130.25	143.76	234.22	162.59
Total Current Assets	722.43	656.29	1,017	1,426	1,056
Property, Plant & Equipment	1,916	1,572	1,727	1,442	1,436
Long-Term Investments	-	0.18	89.63	0.12	0.11
Goodwill	-	-	-	709.81	958.47
Other Intangible Assets	16.64	17.23	23.69	39.69	24.64
Other Long-Term Assets	123.64	121.5	96.72	82.43	135.28
Total Assets	2,779	2,367	2,955	3,700	3,610
Accounts Payable	127.99	140.31	499.74	501.58	360.38
Accrued Expenses	85.44	340.59	535.02	467.49	239.41
Current Portion of Long-Term Debt	140	-	364.58	-	75.43
Current Portion of Leases	260.9	237.25	383.22	388.71	393.13
Current Unearned Revenue	-	666.39	1,038	1,041	819.45
Other Current Liabilities	1,109	34.64	39.22	87.63	69.84
Total Current Liabilities	1,724	1,419	2,860	2,486	1,958
Long-Term Debt	1,492	1,441	1,413	1,421	785.95
Long-Term Leases	1,063	886.35	853.62	677.14	780.65
Pension & Post-Retirement Benefits	27.9	15.67	95.58	145.9	95.94
Total Liabilities	4,307	3,762	5,222	4,730	3,620
Common Stock	151.88	130.98	130.64	130.64	130.64
Additional Paid-In Capital	-	2,241	2,223	2,223	2,223
Retained Earnings	-	-4,462	-5,298	-4,014	-2,836
Comprehensive Income & Other	-1,679	695.25	675.78	622.1	466.51
Total Common Equity	-1,528	-1,395	-2,268	-1,037	-15.54
Minority Interest	-	-	-0.1	6.73	5.3
Shareholders' Equity	-1,528	-1,395	-2,268	-1,031	-10.24
Total Liabilities & Equity	2,779	2,367	2,955	3,700	3,610
Total Debt	2,956	2,564	3,015	2,487	2,035
Net Cash (Debt)	-2,553	-2,456	-2,562	-1,737	-1,520
Net Cash Per Share	-177.02	-187.64	-196.10	-132.99	-116.38
Filing Date Shares Outstanding	15.19	13.1	13.06	13.06	13.06
Total Common Shares Outstanding	15.19	13.1	13.06	13.06	13.06
Working Capital	-1,001	-762.88	-1,843	-1,061	-902.06
Book Value Per Share	-100.57	-106.47	-173.59	-79.41	-1.19
Tangible Book Value	-1,544	-1,412	-2,291	-1,787	-998.65
Tangible Book Value Per Share	-101.66	-107.79	-175.40	-136.78	-76.44
Buildings	-	-	69.83	68.83	63.25
Machinery	-	938.35	1,891	1,873	1,564
Construction In Progress	-	-	-	0.1	-
Leasehold Improvements	-	253.15	222.21	193.45	181.66

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