Osel Devices 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	318.38	87.48	13.31	10.22	53.08	45.41
Short-Term Investments	410	104.32	34.43	-	-	1.73
Cash & Short-Term Investments	728.38	191.8	47.74	10.22	53.08	47.13
Cash Growth	30.04%	301.75%	367.36%	-80.75%	12.61%	-
Accounts Receivable	960.17	656.17	265.54	128.34	113.04	70.19
Other Receivables	-	35.07	1.26	0.39	2.7	1.92
Receivables	960.17	691.24	266.8	128.74	115.73	72.11
Inventory	576.54	407.68	254.03	181.52	102.73	39.52
Prepaid Expenses	-	1.05	0.2	-	-	0.04
Other Current Assets	421.66	503.66	228.55	104.55	5.85	9.78
Total Current Assets	2,687	1,795	797.32	425.02	277.39	168.58
Property, Plant & Equipment	222.33	174.38	183.83	65.19	53.83	57.08
Other Long-Term Assets	79.47	7.87	5.27	-0	-0	-
Total Assets	3,226	1,978	986.42	490.21	331.22	225.66
Accounts Payable	358.35	301.07	361.24	161.81	152.33	51.18
Accrued Expenses	51.61	8.51	12.3	2.25	5.29	3.31
Short-Term Debt	986.04	473.19	160.62	81.11	53.67	53.87
Current Portion of Long-Term Debt	-	6.29	14.56	88.27	17.47	14.14
Current Income Taxes Payable	-	82.61	52.86	21.35	8.15	5.7
Other Current Liabilities	39.18	2.3	46.34	-	-	14.5
Total Current Liabilities	1,435	873.96	647.91	354.79	236.9	142.68
Long-Term Debt	12.45	16.29	79.34	8.85	15.15	30.52
Long-Term Deferred Tax Liabilities	9.52	7.93	5.74	3.67	2.87	2.39
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	1,457	898.17	733	367.31	254.92	175.6
Common Stock	176.95	161.29	115.38	18.61	18.61	13.61
Retained Earnings	1,551	918.2	138.04	104.29	57.69	36.46
Shareholders' Equity	1,769	1,079	253.42	122.9	76.3	50.07
Total Liabilities & Equity	3,226	1,978	986.42	490.21	331.22	225.66
Total Debt	998.49	495.76	254.52	178.23	86.29	98.53
Net Cash (Debt)	-270.1	-303.97	-206.78	-168.01	-33.21	-51.39
Net Cash Per Share	-19.10	-21.69	-17.92	-14.56	-2.88	-6.09
Filing Date Shares Outstanding	16.38	16.13	11.71	11.54	11.54	8.44
Total Common Shares Outstanding	16.38	16.13	11.54	11.54	11.54	8.44
Working Capital	1,252	921.47	149.41	70.23	40.49	25.9
Book Value Per Share	108.00	66.93	21.96	10.65	6.61	5.93
Tangible Book Value	1,763	1,079	253.42	122.9	76.3	50.07
Tangible Book Value Per Share	107.64	66.93	21.96	10.65	6.61	5.93
Land	-	102.19	102.18	-	-	-
Machinery	-	115.73	114.2	88.22	71.05	68.69

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