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

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