Lupin 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	56,529	15,437	9,833	12,318	9,914
Short-Term Investments	35,771	8,557	4,967	460.1	2,996
Trading Asset Securities	-	5,905	5,546	4,398	6,214
Cash & Short-Term Investments	92,300	29,899	20,345	17,176	19,123
Cash Growth	208.71%	46.96%	18.45%	-10.18%	-53.49%
Accounts Receivable	66,041	54,971	46,921	44,807	42,619
Other Receivables	14.5	12,061	12,196	12,034	11,109
Receivables	66,084	67,082	59,143	56,862	53,752
Inventory	60,833	54,764	49,539	44,918	46,307
Prepaid Expenses	-	1,043	998.9	1,136	997
Other Current Assets	21,057	15,198	4,451	4,422	4,398
Total Current Assets	240,274	167,986	134,477	124,513	124,577
Property, Plant & Equipment	61,443	55,036	54,942	55,398	53,973
Long-Term Investments	925.4	872.7	2,277	771.3	776
Goodwill	26,585	22,326	23,250	22,188	21,241
Other Intangible Assets	32,072	24,998	18,316	18,346	10,065
Long-Term Deferred Tax Assets	5,647	5,591	3,025	1,557	1,697
Other Long-Term Assets	16,681	15,207	3,649	6,746	5,881
Total Assets	383,648	292,049	239,972	229,559	218,212
Accounts Payable	41,731	29,582	29,581	25,315	22,829
Accrued Expenses	-	8,507	7,283	6,026	5,390
Short-Term Debt	42,668	30,156	26,699	42,165	37,023
Current Portion of Long-Term Debt	-	2,949	-	-	-
Current Portion of Leases	2,111	1,069	965.8	1,111	922.6
Current Income Taxes Payable	6,680	4,402	4,291	4,250	4,141
Current Unearned Revenue	-	392.5	340.2	704.7	349.1
Other Current Liabilities	33,322	12,559	15,854	13,082	12,109
Total Current Liabilities	126,512	89,614	85,015	92,654	82,764
Long-Term Debt	16,434	17,662	-	275.1	1,419
Long-Term Leases	4,949	2,643	1,553	1,864	2,220
Long-Term Unearned Revenue	2,578	2,045	1,894	1,600	1,342
Pension & Post-Retirement Benefits	-	3,852	3,283	2,601	2,398
Long-Term Deferred Tax Liabilities	2,188	2,264	2,459	2,294	2,408
Other Long-Term Liabilities	5,854	1,025	2,034	2,843	3,441
Total Liabilities	158,515	119,105	96,237	104,131	95,992
Common Stock	914.4	913.2	911.4	910	909
Additional Paid-In Capital	-	12,876	11,794	11,076	10,620
Retained Earnings	-	159,038	129,981	112,592	110,019
Comprehensive Income & Other	223,568	-792.1	216.9	66.8	-15.3
Total Common Equity	224,483	172,035	142,903	124,645	121,533
Minority Interest	651	908.5	831.6	783.2	687.1
Shareholders' Equity	225,134	172,944	143,735	125,428	122,220
Total Liabilities & Equity	383,648	292,049	239,972	229,559	218,212
Total Debt	66,162	54,478	29,218	45,415	41,584
Net Cash (Debt)	26,139	-24,579	-8,872	-28,239	-22,461
Net Cash Per Share	57.07	-53.69	-19.40	-61.80	-49.47
Filing Date Shares Outstanding	456.93	456.57	455.68	454.98	454.48
Total Common Shares Outstanding	456.93	456.57	455.68	454.98	454.48
Working Capital	113,761	78,372	49,462	31,859	41,812
Book Value Per Share	491.29	376.80	313.60	273.96	267.41
Tangible Book Value	165,825	124,711	101,337	84,111	90,227
Tangible Book Value Per Share	362.91	273.15	222.39	184.87	198.53
Land	-	2,099	2,226	2,143	2,023
Buildings	-	23,990	22,790	21,489	20,556
Machinery	-	65,203	60,720	54,145	48,989
Construction In Progress	-	3,555	5,957	8,948	8,475
Leasehold Improvements	-	2,679	2,761	2,664	2,407

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