OBSC Perfection 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	166.59	166	5.84	6.05	3.95
Cash & Short-Term Investments	166.59	166	5.84	6.05	3.95
Cash Growth	0.35%	2742.05%	-3.47%	53.23%	-60.30%
Accounts Receivable	660.85	349.34	215.29	199.67	155.81
Receivables	1,110	377.92	260.68	199.76	155.93
Inventory	471.79	266.87	149.06	86.19	67.74
Prepaid Expenses	-	1.28	0.52	0.5	0.04
Other Current Assets	-	35.86	8.89	39.88	14.84
Total Current Assets	1,748	847.93	424.99	332.37	242.49
Property, Plant & Equipment	1,179	722.29	430.07	352.06	237.97
Other Long-Term Assets	-	-	-	7.17	4.29
Total Assets	2,957	1,586	865.06	691.6	484.75
Accounts Payable	510.87	253.09	115.92	153.04	139.97
Accrued Expenses	-3.91	17.3	11.43	7.76	6.99
Short-Term Debt	-	35.8	142.33	142.09	25.43
Current Portion of Long-Term Debt	388.22	33.69	16.43	3.78	0.65
Current Income Taxes Payable	-	-3.87	5.98	-9.08	0.33
Other Current Liabilities	26.62	0.05	0.13	15.67	6.68
Total Current Liabilities	921.79	336.06	292.23	313.26	180.04
Long-Term Debt	297.18	200.24	255.97	188.18	163.68
Pension & Post-Retirement Benefits	2.34	1.68	0.78	-	-
Long-Term Deferred Tax Liabilities	16.01	7.63	15.38	11.58	8.18
Other Long-Term Liabilities	-	-	-	0	-
Total Liabilities	1,237	545.6	564.35	513.01	351.9
Common Stock	258.46	244.52	178.5	119	119
Additional Paid-In Capital	-	505.57	-	-	-
Retained Earnings	-	289.81	122.21	59.59	13.85
Comprehensive Income & Other	1,461	-	-	-	-
Shareholders' Equity	1,720	1,040	300.71	178.59	132.85
Total Liabilities & Equity	2,957	1,586	865.06	691.6	484.75
Total Debt	685.39	269.74	414.73	334.05	189.75
Net Cash (Debt)	-518.8	-103.73	-408.88	-328	-185.81
Net Cash Per Share	-20.07	-4.24	-22.91	-18.38	-10.41
Filing Date Shares Outstanding	25.85	24.45	17.85	17.85	17.85
Total Common Shares Outstanding	25.85	24.45	17.85	17.85	17.85
Working Capital	826.38	511.87	132.76	19.11	62.45
Book Value Per Share	66.53	42.53	16.85	10.00	7.44
Tangible Book Value	1,720	1,040	300.71	178.59	132.85
Tangible Book Value Per Share	66.53	42.53	16.85	10.00	7.44
Land	-	29.51	29.51	29.51	29.51
Buildings	-	58.96	55.06	54.75	43.67
Machinery	-	737.91	410.91	281.59	189.31
Construction In Progress	-	23.33	21.81	49.02	16.84