OBSC Perfection 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	2019 - 2020
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	2019 - 2020
Cash & Equivalents	89.98	166	5.84	6.05	3.95	9.95	Upgrade
Cash & Short-Term Investments	89.98	166	5.84	6.05	3.95	9.95	Upgrade
Cash Growth	1387.03%	2742.05%	-3.47%	53.23%	-60.30%	724.40%	Upgrade
Accounts Receivable	420.97	349.34	215.29	199.67	155.81	121.5	Upgrade
Receivables	494.97	377.92	260.68	199.76	155.93	124.84	Upgrade
Inventory	318.7	266.87	149.06	86.19	67.74	54.28	Upgrade
Prepaid Expenses	-	1.28	0.52	0.5	0.04	0.16	Upgrade
Other Current Assets	-	35.86	8.89	39.88	14.84	4.58	Upgrade
Total Current Assets	903.66	847.93	424.99	332.37	242.49	193.8	Upgrade
Property, Plant & Equipment	865.54	722.29	430.07	352.06	237.97	197.12	Upgrade
Other Intangible Assets	-	-	-	-	-	0.01	Upgrade
Long-Term Deferred Charges	-	-	-	-	-	0.1	Upgrade
Other Long-Term Assets	-	-	-	7.17	4.29	-	Upgrade
Total Assets	1,788	1,586	865.06	691.6	484.75	391.04	Upgrade
Accounts Payable	169.06	253.09	115.92	153.04	139.97	98.19	Upgrade
Accrued Expenses	10.41	17.3	11.43	7.76	6.99	3.55	Upgrade
Short-Term Debt	-	35.8	142.33	142.09	25.43	6.78	Upgrade
Current Portion of Long-Term Debt	216.48	33.69	16.43	3.78	0.65	17.82	Upgrade
Current Income Taxes Payable	-	-3.87	5.98	-9.08	0.33	-1.03	Upgrade
Other Current Liabilities	36.53	0.05	0.13	15.67	6.68	6.54	Upgrade
Total Current Liabilities	432.48	336.06	292.23	313.26	180.04	131.86	Upgrade
Long-Term Debt	203.05	200.24	255.97	188.18	163.68	160.38	Upgrade
Pension & Post-Retirement Benefits	2.21	1.68	0.78	-	-	-	Upgrade
Long-Term Deferred Tax Liabilities	5.31	7.63	15.38	11.58	8.18	1.97	Upgrade
Other Long-Term Liabilities	-	-	-	0	-	-	Upgrade
Total Liabilities	643.04	545.6	564.35	513.01	351.9	294.21	Upgrade
Common Stock	244.52	244.52	178.5	119	119	119	Upgrade
Additional Paid-In Capital	-	505.57	-	-	-	-	Upgrade
Retained Earnings	-	289.81	122.21	59.59	13.85	-22.17	Upgrade
Shareholders' Equity	1,145	1,040	300.71	178.59	132.85	96.83	Upgrade
Total Liabilities & Equity	1,788	1,586	865.06	691.6	484.75	391.04	Upgrade
Total Debt	419.53	269.74	414.73	334.05	189.75	184.98	Upgrade
Net Cash (Debt)	-329.55	-103.73	-408.88	-328	-185.81	-175.03	Upgrade
Net Cash Per Share	-11.88	-4.24	-22.91	-18.38	-10.41	-9.81	Upgrade
Filing Date Shares Outstanding	24.44	24.45	17.85	17.85	17.85	17.85	Upgrade
Total Common Shares Outstanding	24.44	24.45	17.85	17.85	17.85	17.85	Upgrade
Working Capital	471.17	511.87	132.76	19.11	62.45	61.95	Upgrade
Book Value Per Share	46.85	42.53	16.85	10.00	7.44	5.42	Upgrade
Tangible Book Value	1,145	1,040	300.71	178.59	132.85	96.82	Upgrade
Tangible Book Value Per Share	46.85	42.53	16.85	10.00	7.44	5.42	Upgrade
Land	-	29.51	29.51	29.51	29.51	29.06	Upgrade
Buildings	-	58.96	55.06	54.75	43.67	41.77	Upgrade
Machinery	-	737.91	410.91	281.59	189.31	152.38	Upgrade
Construction In Progress	-	23.33	21.81	49.02	16.84	-	Upgrade

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