Optivalue Tek Consulting Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2019 - 2020
Period Ending	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	0.79	1.28	51.58	35.62	6.58	Upgrade
Short-Term Investments	45	60.98	0.98	-	-	Upgrade
Cash & Short-Term Investments	45.79	62.26	52.56	35.62	6.58	Upgrade
Cash Growth	-26.46%	18.45%	47.57%	441.09%	552.64%	Upgrade
Accounts Receivable	289.96	105.03	80.85	100.28	10.48	Upgrade
Other Receivables	-	-	-	1.88	1.73	Upgrade
Receivables	289.96	105.03	80.85	102.17	12.21	Upgrade
Other Current Assets	75.53	70.36	40.11	27.23	3.98	Upgrade
Total Current Assets	411.28	237.65	173.53	165.02	22.77	Upgrade
Property, Plant & Equipment	47.26	50.28	54.61	59.31	53.91	Upgrade
Long-Term Investments	10.98	1.53	1.53	-	12.63	Upgrade
Long-Term Deferred Tax Assets	2.43	0.27	0.41	0.36	1.14	Upgrade
Total Assets	471.96	289.73	230.08	224.69	90.46	Upgrade
Accounts Payable	22.6	11.13	17.33	5.8	1.97	Upgrade
Accrued Expenses	7.04	18.63	10.05	2.88	1.71	Upgrade
Short-Term Debt	47.79	26.69	-	-	-	Upgrade
Current Portion of Long-Term Debt	2.06	-	-	-	-	Upgrade
Current Income Taxes Payable	61.99	29.73	10.41	26.66	4.98	Upgrade
Other Current Liabilities	0.47	8.96	0.04	21.36	32.27	Upgrade
Total Current Liabilities	141.93	95.15	37.82	56.7	40.93	Upgrade
Long-Term Debt	5.42	17.97	70.56	74.02	8.16	Upgrade
Pension & Post-Retirement Benefits	5.91	-	-	-	-	Upgrade
Other Long-Term Liabilities	-	-	-	-	0	Upgrade
Total Liabilities	153.27	113.12	108.38	130.72	49.1	Upgrade
Common Stock	172.42	0.1	0.1	0.1	0.1	Upgrade
Additional Paid-In Capital	15.5	-	-	-	-	Upgrade
Retained Earnings	131.24	176.52	121.6	93.87	41.26	Upgrade
Comprehensive Income & Other	-0.47	-	-	-	-	Upgrade
Shareholders' Equity	318.69	176.62	121.7	93.97	41.36	Upgrade
Total Liabilities & Equity	471.96	289.73	230.08	224.69	90.46	Upgrade
Total Debt	55.27	44.66	70.56	74.02	8.16	Upgrade
Net Cash (Debt)	-9.49	17.6	-17.99	-38.4	-1.58	Upgrade
Net Cash Per Share	-0.58	1.17	-1.20	-2.56	-0.11	Upgrade
Filing Date Shares Outstanding	17.24	17.24	15	15	15	Upgrade
Total Common Shares Outstanding	17.24	15	15	15	15	Upgrade
Working Capital	269.35	142.5	135.71	108.32	-18.16	Upgrade
Book Value Per Share	18.48	11.77	8.11	6.26	2.76	Upgrade
Tangible Book Value	318.69	176.62	121.7	93.97	41.36	Upgrade
Tangible Book Value Per Share	18.48	11.77	8.11	6.26	2.76	Upgrade
Buildings	59.53	59.53	59.53	59.53	58.21	Upgrade
Machinery	15.77	14.52	13.42	12.05	2.4	Upgrade

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