NSE:LOTUSEYE 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	38.27	20.11	26.53	36.03	37.89
Short-Term Investments	-	19.67	42.77	47.28	50.04
Cash & Short-Term Investments	38.27	39.78	69.3	83.31	87.93
Cash Growth	-3.80%	-42.59%	-16.82%	-5.26%	-11.11%
Accounts Receivable	12.08	13.23	12.58	11.72	6.25
Receivables	12.08	13.23	12.58	11.72	6.25
Inventory	38.34	38.3	32.12	27.91	23.05
Prepaid Expenses	-	5.58	5.1	2.98	3.09
Restricted Cash	-	0.73	-	-	-
Other Current Assets	25.06	18.09	21.08	21.19	8.37
Total Current Assets	113.74	115.7	140.17	147.1	128.68
Property, Plant & Equipment	656.75	539.42	486.54	440.75	439.5
Long-Term Investments	25.49	23.88	23.52	9.5	-
Other Intangible Assets	2.28	1.3	0.74	1.02	1.23
Long-Term Deferred Tax Assets	1.98	0.82	3.05	3.84	5.23
Other Long-Term Assets	25.73	14.62	12.25	29.67	41.41
Total Assets	825.97	695.74	666.27	631.88	616.05
Accounts Payable	32.48	33.63	34.57	28.42	29.63
Accrued Expenses	-	20.08	17.33	12.37	12.62
Current Portion of Long-Term Debt	12.56	-	-	-	-
Current Portion of Leases	15.68	14.04	4.22	4.78	5.68
Other Current Liabilities	32.71	6.5	7.26	6.35	9.65
Total Current Liabilities	93.43	74.25	63.38	51.92	57.57
Long-Term Debt	101.74	-	-	-	-
Long-Term Leases	28.36	20.27	6.89	1.92	6.71
Pension & Post-Retirement Benefits	-	-	-	-	3.48
Other Long-Term Liabilities	1.07	1.22	1.91	2.25	2.21
Total Liabilities	224.6	95.73	72.18	56.09	69.96
Common Stock	207.96	207.96	207.96	207.96	207.96
Additional Paid-In Capital	-	251.41	251.41	251.41	251.41
Retained Earnings	-	143.09	135.69	116.95	86.57
Comprehensive Income & Other	393.41	-2.46	-0.98	-0.53	0.14
Shareholders' Equity	601.38	600	594.09	575.79	546.09
Total Liabilities & Equity	825.97	695.74	666.27	631.88	616.05
Total Debt	158.34	34.3	11.1	6.7	12.38
Net Cash (Debt)	-120.07	5.48	58.19	76.6	75.55
Net Cash Growth	-	-90.59%	-24.04%	1.39%	-20.42%
Net Cash Per Share	-5.97	0.27	2.80	3.68	3.65
Filing Date Shares Outstanding	21.3	20.8	20.8	20.8	20.8
Total Common Shares Outstanding	21.3	20.8	20.8	20.8	20.8
Working Capital	20.31	41.46	76.79	95.19	71.12
Book Value Per Share	28.23	28.85	28.57	27.69	26.26
Tangible Book Value	599.09	598.71	593.35	574.78	544.86
Tangible Book Value Per Share	28.13	28.79	28.53	27.64	26.20
Land	-	258.38	258.38	258.38	258.38
Buildings	-	124.75	124.75	124.75	124.75
Machinery	-	521.85	497.94	470.83	427.78
Construction In Progress	-	-	0.77	-	-
Leasehold Improvements	-	66.82	47.61	27.01	24.95