Optivalue Tek Consulting 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	15.99	0.79	1.28	51.58	35.62
Short-Term Investments	-	45	60.98	0.98	-
Cash & Short-Term Investments	15.99	45.79	62.26	52.56	35.62
Cash Growth	-65.08%	-26.46%	18.45%	47.57%	441.09%
Accounts Receivable	598.8	289.96	105.03	80.85	100.28
Other Receivables	-	-	-	-	1.88
Receivables	743.29	289.96	105.03	80.85	102.17
Inventory	1.01	-	-	-	-
Other Current Assets	197.41	75.53	70.36	40.11	27.23
Total Current Assets	957.69	411.28	237.65	173.53	165.02
Property, Plant & Equipment	65.68	47.26	50.28	54.61	59.31
Long-Term Investments	211.6	10.98	1.53	1.53	-
Other Intangible Assets	180.25	-	-	-	-
Long-Term Deferred Tax Assets	5.47	2.43	0.27	0.41	0.36
Total Assets	1,421	471.96	289.73	230.08	224.69
Accounts Payable	341.51	22.6	11.13	17.33	5.8
Accrued Expenses	-	7.04	18.63	10.05	2.88
Short-Term Debt	-	47.79	26.69	-	-
Current Portion of Long-Term Debt	69.12	2.06	-	-	-
Current Portion of Leases	1.45	-	-	-	-
Current Income Taxes Payable	41	61.99	29.73	10.41	26.66
Other Current Liabilities	21.21	0.47	8.96	0.04	21.36
Total Current Liabilities	474.3	141.93	95.15	37.82	56.7
Long-Term Debt	15.84	5.42	17.97	70.56	74.02
Long-Term Leases	5.98	-	-	-	-
Pension & Post-Retirement Benefits	-	5.91	-	-	-
Long-Term Deferred Tax Liabilities	5.01	-	-	-	-
Other Long-Term Liabilities	-0	-	-	-	-
Total Liabilities	501.13	153.27	113.12	108.38	130.72
Common Stock	234.11	172.42	0.1	0.1	0.1
Additional Paid-In Capital	-	15.5	-	-	-
Retained Earnings	-	131.24	176.52	121.6	93.87
Comprehensive Income & Other	685.45	-0.47	-	-	-
Shareholders' Equity	919.56	318.69	176.62	121.7	93.97
Total Liabilities & Equity	1,421	471.96	289.73	230.08	224.69
Total Debt	92.39	55.27	44.66	70.56	74.02
Net Cash (Debt)	-76.4	-9.49	17.6	-17.99	-38.4
Net Cash Per Share	-3.70	-0.58	1.17	-1.20	-2.56
Filing Date Shares Outstanding	23.92	17.24	17.24	15	15
Total Common Shares Outstanding	23.92	17.24	15	15	15
Working Capital	483.39	269.35	142.5	135.71	108.32
Book Value Per Share	38.45	18.48	11.77	8.11	6.26
Tangible Book Value	739.31	318.69	176.62	121.7	93.97
Tangible Book Value Per Share	30.91	18.48	11.77	8.11	6.26
Buildings	-	59.53	59.53	59.53	59.53
Machinery	-	15.77	14.52	13.42	12.05