NSE:LOTUSDEV 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
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	10,135	3,482	1,019	723.16	269.87
Short-Term Investments	-	323.27	224.03	37.35	-
Cash & Short-Term Investments	10,135	3,805	1,243	760.51	269.87
Cash Growth	715.59%	206.21%	63.40%	181.81%	-
Accounts Receivable	2,373	2,293	466.32	210.06	451.39
Other Receivables	-	59.11	75.62	92.12	95.87
Receivables	2,521	2,602	838.08	1,350	1,457
Inventory	7,661	5,256	4,793	2,307	2,251
Prepaid Expenses	-	22.84	31.36	1.74	1.33
Other Current Assets	970.07	336.5	210.72	279.96	158.25
Total Current Assets	21,287	12,023	7,116	4,699	4,138
Property, Plant & Equipment	26.57	33.81	18.07	33.64	7.48
Long-Term Investments	-	59.39	145.35	55.06	57.12
Goodwill	17.95	17.95	26.68	1.54	0.6
Other Intangible Assets	1.41	0.2	-	-	-
Long-Term Deferred Tax Assets	7.14	5.53	28.1	69.11	30.61
Other Long-Term Assets	107.31	46.51	32.31	3.34	11.23
Total Assets	21,447	12,186	7,368	4,862	4,245
Accounts Payable	548.99	117.97	145.01	77.88	41.84
Accrued Expenses	0.91	170.23	187.29	30.64	34.2
Short-Term Debt	1,123	972.7	3,966	2,949	3,041
Current Portion of Long-Term Debt	-	-	-	42.22	-
Current Portion of Leases	4.7	9.26	5.63	8.09	-
Current Income Taxes Payable	95.23	55.64	51.28	0.05	6.86
Current Unearned Revenue	-	26.81	149.44	574.78	31.01
Other Current Liabilities	1,660	987.88	815.5	363.24	427.98
Total Current Liabilities	3,432	2,340	5,321	4,046	3,583
Long-Term Debt	257.89	248.59	316	297.78	320
Long-Term Leases	6.86	6.86	0.81	5.22	-
Long-Term Unearned Revenue	240.31	240.31	-	-	-
Pension & Post-Retirement Benefits	15.52	11.47	8.22	4.52	2.71
Long-Term Deferred Tax Liabilities	1.06	0.04	4.63	20.05	21.4
Other Long-Term Liabilities	-	-	13.16	11.98	4.54
Total Liabilities	3,954	2,848	5,663	4,386	3,932
Common Stock	488.72	435.91	200	200	200
Additional Paid-In Capital	-	5,128	-	-	-
Retained Earnings	-	3,749	1,484	283.12	116.6
Comprehensive Income & Other	16,987	11.51	11.98	0.51	0.25
Total Common Equity	17,476	9,324	1,696	483.63	316.85
Minority Interest	17.82	13.89	9.16	-7.21	-3.52
Shareholders' Equity	17,493	9,338	1,705	476.42	313.33
Total Liabilities & Equity	21,447	12,186	7,368	4,862	4,245
Total Debt	1,392	1,237	4,289	3,303	3,361
Net Cash (Debt)	8,743	2,568	-3,046	-2,542	-3,091
Net Cash Per Share	19.94	6.22	-7.62	-6.36	-7.73
Filing Date Shares Outstanding	470.95	435.91	400	200	400
Total Common Shares Outstanding	470.95	435.91	400	200	400
Working Capital	17,855	9,682	1,795	653.28	554.75
Book Value Per Share	37.11	21.39	4.24	2.42	0.79
Tangible Book Value	17,456	9,306	1,669	482.09	316.25
Tangible Book Value Per Share	37.07	21.35	4.17	2.41	0.79
Machinery	-	35.81	23.62	18.15	11.07

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