NSE:NEPHROPLUS 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	2,555	1,283	611.51	140.6	1,281
Short-Term Investments	1,706	600.93	170.95	519.93	-
Cash & Short-Term Investments	4,261	1,884	782.46	660.53	1,281
Cash Growth	126.14%	140.81%	18.46%	-48.42%	101.62%
Accounts Receivable	3,169	2,664	2,027	1,585	917.57
Other Receivables	-	-	-	-	97.24
Receivables	3,169	2,664	2,027	1,585	1,015
Inventory	330.37	266.23	259.13	262.71	143.36
Prepaid Expenses	-	45.44	37.35	19.21	6.11
Restricted Cash	-	-	0.22	1.39	-
Other Current Assets	631.37	593.49	794.51	713.66	104.75
Total Current Assets	8,392	5,454	3,900	3,243	2,550
Property, Plant & Equipment	4,017	3,299	3,046	2,514	1,680
Long-Term Investments	71.43	3.51	-	157.67	1,150
Goodwill	866.93	555.1	409.5	187.07	-
Other Intangible Assets	338.67	167.45	109.05	31.76	11.79
Long-Term Deferred Tax Assets	339.61	205.68	236.32	166.52	157.68
Other Long-Term Assets	683.02	280.42	359.03	362.99	169.92
Total Assets	14,709	9,965	8,060	6,662	5,719
Accounts Payable	1,430	1,129	705.32	432.78	149.53
Accrued Expenses	-	108.85	101.68	96.48	73.72
Short-Term Debt	229.72	1,011	930.09	916.36	297.52
Current Portion of Long-Term Debt	-	286.9	271.12	230.9	203.85
Current Portion of Leases	116.12	70.99	57.03	40.94	12.47
Current Income Taxes Payable	166.52	53.45	-	4.41	-
Other Current Liabilities	1,052	178.8	360.61	24.26	110.76
Total Current Liabilities	2,994	2,839	2,426	1,746	847.85
Long-Term Debt	0.47	959.98	1,232	814.82	651.82
Long-Term Leases	450.76	248.76	187.75	134.25	31.66
Pension & Post-Retirement Benefits	-	39.81	30.34	39.57	24.72
Long-Term Deferred Tax Liabilities	35.48	20.38	3.67	-	-
Other Long-Term Liabilities	62.91	15.59	43.03	41.22	43.1
Total Liabilities	3,544	4,123	3,923	2,776	1,599
Common Stock	200.68	17.65	17.49	17.4	17.26
Additional Paid-In Capital	-	6,066	5,087	5,060	5,032
Retained Earnings	-	-303.62	-966.68	-1,345	-1,062
Comprehensive Income & Other	10,964	24.69	-34.65	120.22	98.13
Total Common Equity	11,165	5,804	4,103	3,852	4,086
Shareholders' Equity	11,165	5,841	4,137	3,886	4,120
Total Liabilities & Equity	14,709	9,965	8,060	6,662	5,719
Total Debt	797.07	2,578	2,678	2,137	1,197
Net Cash (Debt)	3,464	-693.53	-1,896	-1,477	83.35
Net Cash Per Share	36.51	-8.28	-23.72	-19.17	10.05
Filing Date Shares Outstanding	100.23	18.09	10.34	10.04	8.97
Total Common Shares Outstanding	100.23	10.42	10.34	10.04	8.97
Working Capital	5,398	2,615	1,474	1,496	1,702
Book Value Per Share	111.39	556.86	396.68	383.54	455.50
Tangible Book Value	9,959	5,082	3,585	3,634	4,074
Tangible Book Value Per Share	99.36	487.54	346.55	361.76	454.19
Buildings	-	262.5	259.2	71.61	-
Machinery	-	4,412	3,757	2,726	2,072
Construction In Progress	-	58.42	6.87	316.49	19.68
Leasehold Improvements	-	594.15	463.02	365.53	270.64

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