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	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	-	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%	-	-	63.40%	181.81%	-
Accounts Receivable	-	2,293	-	466.32	210.06	451.39
Other Receivables	-	59.11	-	75.62	92.12	95.87
Receivables	-	2,602	-	838.08	1,350	1,457
Inventory	-	5,256	-	4,793	2,307	2,251
Prepaid Expenses	-	22.84	-	31.36	1.74	1.33
Other Current Assets	-	336.5	-	210.72	279.96	158.25
Total Current Assets	-	12,023	-	7,116	4,699	4,138
Property, Plant & Equipment	-	33.81	-	18.07	33.64	7.48
Long-Term Investments	-	59.39	-	145.35	55.06	57.12
Goodwill	-	17.95	-	26.68	1.54	0.6
Other Intangible Assets	-	0.2	-	-	-	-
Long-Term Deferred Tax Assets	-	5.53	-	28.1	69.11	30.61
Other Long-Term Assets	-	46.51	-	32.31	3.34	11.23
Total Assets	-	12,186	-	7,368	4,862	4,245
Accounts Payable	-	117.97	-	145.01	77.88	41.84
Accrued Expenses	-	170.23	-	187.29	30.64	34.2
Short-Term Debt	-	972.7	-	3,966	2,949	3,041
Current Portion of Long-Term Debt	-	-	-	-	42.22	-
Current Portion of Leases	-	9.26	-	5.63	8.09	-
Current Income Taxes Payable	-	55.64	-	51.28	0.05	6.86
Current Unearned Revenue	-	26.81	-	149.44	574.78	31.01
Other Current Liabilities	-	987.88	-	815.5	363.24	427.98
Total Current Liabilities	-	2,340	-	5,321	4,046	3,583
Long-Term Debt	-	248.59	-	316	297.78	320
Long-Term Leases	-	6.86	-	0.81	5.22	-
Long-Term Unearned Revenue	-	240.31	-	-	-	-
Pension & Post-Retirement Benefits	-	11.47	-	8.22	4.52	2.71
Long-Term Deferred Tax Liabilities	-	0.04	-	4.63	20.05	21.4
Other Long-Term Liabilities	-	-	-	13.16	11.98	4.54
Total Liabilities	-	2,848	-	5,663	4,386	3,932
Common Stock	-	435.91	-	200	200	200
Additional Paid-In Capital	-	5,128	-	-	-	-
Retained Earnings	-	3,749	-	1,484	283.12	116.6
Comprehensive Income & Other	-	11.51	-	11.98	0.51	0.25
Total Common Equity	17,476	9,324	-	1,696	483.63	316.85
Minority Interest	-	13.89	-	9.16	-7.21	-3.52
Shareholders' Equity	17,493	9,338	-	1,705	476.42	313.33
Total Liabilities & Equity	-	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	19.15	6.22	-	-7.62	-6.36	-7.73
Filing Date Shares Outstanding	487.76	435.91	-	400	200	400
Total Common Shares Outstanding	487.76	435.91	-	400	200	400
Working Capital	-	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.