NSE:LOTUSDEV 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	8,486	3,482	1,019	723.16	269.87
Short-Term Investments	-	323.27	224.03	37.35	-
Cash & Short-Term Investments	8,486	3,805	1,243	760.51	269.87
Cash Growth	123.02%	206.21%	63.40%	181.81%	-
Accounts Receivable	3,293	2,293	466.32	210.06	451.39
Other Receivables	-	59.11	75.62	92.12	95.87
Receivables	3,443	2,602	838.08	1,350	1,457
Inventory	8,239	5,256	4,793	2,307	2,251
Prepaid Expenses	-	22.84	31.36	1.74	1.33
Other Current Assets	3,098	336.5	210.72	279.96	158.25
Total Current Assets	23,266	12,023	7,116	4,699	4,138
Property, Plant & Equipment	19.25	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	2.63	0.2	-	-	-
Long-Term Deferred Tax Assets	17.87	5.53	28.1	69.11	30.61
Other Long-Term Assets	191.2	46.51	32.31	3.34	11.23
Total Assets	23,515	12,186	7,368	4,862	4,245
Accounts Payable	384.46	117.97	145.01	77.88	41.84
Accrued Expenses	0.92	170.23	187.29	30.64	34.2
Short-Term Debt	1,038	972.7	3,966	2,949	3,041
Current Portion of Long-Term Debt	-	-	-	42.22	-
Current Portion of Leases	6.82	9.26	5.63	8.09	-
Current Income Taxes Payable	141.3	55.64	51.28	0.05	6.86
Current Unearned Revenue	-	26.81	149.44	574.78	31.01
Other Current Liabilities	2,255	987.88	815.5	363.24	427.98
Total Current Liabilities	3,826	2,340	5,321	4,046	3,583
Long-Term Debt	267.15	248.59	316	297.78	320
Long-Term Leases	-	6.86	0.81	5.22	-
Long-Term Unearned Revenue	213.5	240.31	-	-	-
Pension & Post-Retirement Benefits	18.58	11.47	8.22	4.52	2.71
Long-Term Deferred Tax Liabilities	2.08	0.04	4.63	20.05	21.4
Other Long-Term Liabilities	-	-	13.16	11.98	4.54
Total Liabilities	4,328	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	18,622	11.51	11.98	0.51	0.25
Total Common Equity	19,111	9,324	1,696	483.63	316.85
Minority Interest	76.08	13.89	9.16	-7.21	-3.52
Shareholders' Equity	19,187	9,338	1,705	476.42	313.33
Total Liabilities & Equity	23,515	12,186	7,368	4,862	4,245
Total Debt	1,312	1,237	4,289	3,303	3,361
Net Cash (Debt)	7,174	2,568	-3,046	-2,542	-3,091
Net Cash Growth	179.39%	-	-	-	-
Net Cash Per Share	15.25	6.22	-7.62	-6.36	-7.73
Filing Date Shares Outstanding	489.75	435.91	400	200	400
Total Common Shares Outstanding	489.75	435.91	400	200	400
Working Capital	19,439	9,682	1,795	653.28	554.75
Book Value Per Share	39.02	21.39	4.24	2.42	0.79
Tangible Book Value	19,090	9,306	1,669	482.09	316.25
Tangible Book Value Per Share	38.98	21.35	4.17	2.41	0.79
Machinery	-	35.81	23.62	18.15	11.07