Lupin 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	FY 2021
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	Mar '21 Mar 31, 2021
Cash & Equivalents	30,402	15,437	9,833	12,318	9,914	9,206
Short-Term Investments	32,419	8,557	4,967	460.1	2,996	10,120
Trading Asset Securities	-	5,905	5,546	4,398	6,214	21,788
Cash & Short-Term Investments	62,821	29,899	20,345	17,176	19,123	41,114
Cash Growth	115.71%	46.96%	18.45%	-10.18%	-53.49%	-14.07%
Accounts Receivable	62,902	54,971	46,921	44,807	42,619	44,743
Other Receivables	286.8	12,061	12,196	12,034	11,109	3,523
Receivables	63,237	67,082	59,143	56,862	53,752	48,282
Inventory	59,550	54,764	49,539	44,918	46,307	40,920
Prepaid Expenses	-	1,043	998.9	1,136	997	-
Other Current Assets	17,052	15,198	4,451	4,422	4,398	9,548
Total Current Assets	202,659	167,986	134,477	124,513	124,577	139,864
Property, Plant & Equipment	58,484	55,036	54,942	55,398	53,973	52,344
Long-Term Investments	888.6	872.7	2,277	771.3	776	780.7
Goodwill	24,749	22,326	23,250	22,188	21,241	19,624
Other Intangible Assets	25,219	24,998	18,316	18,346	10,065	17,502
Long-Term Deferred Tax Assets	6,726	5,591	3,025	1,557	1,697	1,802
Other Long-Term Assets	16,250	15,207	3,649	6,746	5,881	4,187
Total Assets	335,004	292,049	239,972	229,559	218,212	236,104
Accounts Payable	34,072	29,582	29,581	25,315	22,829	20,144
Accrued Expenses	-	8,507	7,283	6,026	5,390	4,780
Short-Term Debt	42,395	30,156	26,699	42,165	37,023	30,494
Current Portion of Long-Term Debt	-	2,949	-	-	-	17,174
Current Portion of Leases	1,327	1,069	965.8	1,111	922.6	874.1
Current Income Taxes Payable	6,545	4,402	4,291	4,250	4,141	1,368
Current Unearned Revenue	-	392.5	340.2	704.7	349.1	483.9
Other Current Liabilities	23,868	12,559	15,854	13,082	12,109	9,041
Total Current Liabilities	108,206	89,614	85,015	92,654	82,764	84,361
Long-Term Debt	15,390	17,662	-	275.1	1,419	161.2
Long-Term Leases	3,059	2,643	1,553	1,864	2,220	2,587
Long-Term Unearned Revenue	2,881	2,045	1,894	1,600	1,342	1,437
Pension & Post-Retirement Benefits	-	3,852	3,283	2,601	2,398	2,262
Long-Term Deferred Tax Liabilities	2,559	2,264	2,459	2,294	2,408	2,298
Other Long-Term Liabilities	5,626	1,025	2,034	2,843	3,441	4,417
Total Liabilities	137,721	119,105	96,237	104,131	95,992	97,523
Common Stock	913.6	913.2	911.4	910	909	907.4
Additional Paid-In Capital	-	12,876	11,794	11,076	10,620	9,887
Retained Earnings	-	159,038	129,981	112,592	110,019	128,000
Comprehensive Income & Other	195,412	-792.1	216.9	66.8	-15.3	-763.4
Total Common Equity	196,326	172,035	142,903	124,645	121,533	138,031
Minority Interest	957.8	908.5	831.6	783.2	687.1	549.7
Shareholders' Equity	197,284	172,944	143,735	125,428	122,220	138,581
Total Liabilities & Equity	335,004	292,049	239,972	229,559	218,212	236,104
Total Debt	62,170	54,478	29,218	45,415	41,584	51,291
Net Cash (Debt)	650.9	-24,579	-8,872	-28,239	-22,461	-10,177
Net Cash Per Share	1.42	-53.69	-19.40	-61.80	-49.47	-22.35
Filing Date Shares Outstanding	456.71	456.57	455.68	454.98	454.48	453.68
Total Common Shares Outstanding	456.71	456.57	455.68	454.98	454.48	453.68
Working Capital	94,453	78,372	49,462	31,859	41,812	55,503
Book Value Per Share	429.87	376.80	313.60	273.96	267.41	304.25
Tangible Book Value	146,358	124,711	101,337	84,111	90,227	100,906
Tangible Book Value Per Share	320.46	273.15	222.39	184.87	198.53	222.42
Land	-	2,099	2,226	2,143	2,023	1,922
Buildings	-	23,990	22,790	21,489	20,556	18,034
Machinery	-	65,203	60,720	54,145	48,989	44,647
Construction In Progress	-	3,555	5,957	8,948	8,475	8,515
Leasehold Improvements	-	2,679	2,761	2,664	2,407	2,190

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