Osel Devices 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	16.36	87.48	13.31	10.22	53.08
Short-Term Investments	477.5	104.32	34.43	-	-
Cash & Short-Term Investments	493.86	191.8	47.74	10.22	53.08
Cash Growth	157.49%	301.75%	367.36%	-80.75%	12.61%
Accounts Receivable	1,072	656.17	265.54	128.34	113.04
Other Receivables	-	35.07	1.26	0.39	2.7
Receivables	1,072	691.24	266.8	128.74	115.73
Inventory	579.57	407.68	254.03	181.52	102.73
Prepaid Expenses	-	1.05	0.2	-	-
Other Current Assets	681.89	503.66	228.55	104.55	5.85
Total Current Assets	2,828	1,795	797.32	425.02	277.39
Property, Plant & Equipment	279.61	174.38	183.83	65.19	53.83
Long-Term Investments	162.54	-	-	-	-
Other Intangible Assets	12.38	-	-	-	-
Long-Term Deferred Tax Assets	0	-	-	-	-
Other Long-Term Assets	111.01	7.87	5.27	-0	-0
Total Assets	3,569	1,978	986.42	490.21	331.22
Accounts Payable	345.8	301.07	361.24	161.81	152.33
Accrued Expenses	137.89	8.51	12.3	2.25	5.29
Short-Term Debt	931.74	473.19	160.62	81.11	53.67
Current Portion of Long-Term Debt	-	6.29	14.56	88.27	17.47
Current Income Taxes Payable	-	82.61	52.86	21.35	8.15
Other Current Liabilities	27.38	2.3	46.34	-	-
Total Current Liabilities	1,443	873.96	647.91	354.79	236.9
Long-Term Debt	8.64	16.29	79.34	8.85	15.15
Long-Term Deferred Tax Liabilities	12.3	7.93	5.74	3.67	2.87
Other Long-Term Liabilities	12.02	-	0	-	-
Total Liabilities	1,476	898.17	733	367.31	254.92
Common Stock	176.95	161.29	115.38	18.61	18.61
Retained Earnings	-	918.2	138.04	104.29	57.69
Comprehensive Income & Other	1,864	-	-	-	-
Total Common Equity	2,041	1,079	253.42	122.9	76.3
Minority Interest	52.38	-	-	-	-
Shareholders' Equity	2,093	1,079	253.42	122.9	76.3
Total Liabilities & Equity	3,569	1,978	986.42	490.21	331.22
Total Debt	940.39	495.76	254.52	178.23	86.29
Net Cash (Debt)	-446.52	-303.97	-206.78	-168.01	-33.21
Net Cash Per Share	-17.67	-21.69	-17.92	-14.56	-2.88
Filing Date Shares Outstanding	34.16	16.13	11.71	11.54	11.54
Total Common Shares Outstanding	34.16	16.13	11.54	11.54	11.54
Working Capital	1,385	921.47	149.41	70.23	40.49
Book Value Per Share	59.74	66.93	21.96	10.65	6.61
Tangible Book Value	2,028	1,079	253.42	122.9	76.3
Tangible Book Value Per Share	59.38	66.93	21.96	10.65	6.61
Land	-	102.19	102.18	-	-
Machinery	-	115.73	114.2	88.22	71.05