Panache Digilife Limited (NSE:PANACHE)

Panache Digilife Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	38.55	10.53	5.94	2.33	9.06	8.05
Short-Term Investments	-	-	-	0.04	-	-
Cash & Short-Term Investments	38.55	10.53	5.94	2.37	9.06	8.05
Cash Growth	-37.00%	77.27%	150.80%	-73.86%	12.59%	-57.61%
Accounts Receivable	607.9	646.93	477.1	479.44	315.18	383.76
Other Receivables	3.5	41.73	33.73	20.96	21.11	1.98
Receivables	683.09	695.86	516.07	501.5	337.44	388.08
Inventory	310	273.92	252.1	255.57	263.49	175.53
Prepaid Expenses	-	-	-	8.6	7.44	7.57
Other Current Assets	121.27	31.85	72.14	133.87	247.69	252.21
Total Current Assets	1,153	1,012	846.24	901.91	865.12	831.44
Property, Plant & Equipment	76.92	79.97	85.97	93.98	101.86	112.1
Long-Term Investments	2.17	2.49	3.45	0.01	0.06	0.02
Other Intangible Assets	15.43	17.07	6.27	-	-	0.01
Long-Term Deferred Charges	-	-	-	0.04	0.19	0.35
Other Long-Term Assets	24.72	24.85	25.16	25.42	1.83	1.69
Total Assets	1,273	1,137	967.08	1,021	969.06	945.61
Accounts Payable	253.47	217.38	247.91	194.1	146.2	128.68
Accrued Expenses	0.63	9.92	11.53	17.38	11.83	20.82
Short-Term Debt	-	190.19	290.52	293.2	172.16	220
Current Portion of Long-Term Debt	267.2	8.33	14.37	17.52	17.27	16.1
Current Portion of Leases	1.36	3.6	4.22	3.7	3.06	3.65
Current Income Taxes Payable	19.25	12.97	-	2.53	7.14	11.44
Other Current Liabilities	27.94	15.7	51.05	130.91	251.46	197.4
Total Current Liabilities	569.85	458.1	619.6	659.35	609.11	598.08
Long-Term Debt	5.56	5.56	13.89	31.24	48.52	43.11
Long-Term Leases	-	-	3.54	7.76	0.06	3.06
Pension & Post-Retirement Benefits	8.67	8.78	7.53	6.38	6.69	6.64
Long-Term Deferred Tax Liabilities	4.56	3.95	2.03	1.09	0.33	0.6
Other Long-Term Liabilities	1.5	1.46	1.77	1.12	0	0
Total Liabilities	590.13	477.84	648.36	706.93	664.72	651.5
Common Stock	152.2	152.28	120	120	120	120
Additional Paid-In Capital	-	291.3	67.8	67.8	67.8	67.8
Retained Earnings	-	196.66	127.97	123.46	115.22	101.71
Comprehensive Income & Other	529.27	18.63	2.98	3.16	1.32	4.6
Total Common Equity	681.47	658.87	318.74	314.42	304.35	294.11
Minority Interest	1.08	-0.17	-0.03	-	-	-
Shareholders' Equity	682.56	658.7	318.72	314.42	304.35	294.11
Total Liabilities & Equity	1,273	1,137	967.08	1,021	969.06	945.61
Total Debt	274.11	207.68	326.54	353.42	241.07	285.91
Net Cash (Debt)	-235.57	-197.16	-320.6	-351.06	-232.01	-277.86
Net Cash Per Share	-15.78	-13.61	-22.87	-29.25	-19.33	-23.16
Filing Date Shares Outstanding	15.02	15.23	12	12	12	12
Total Common Shares Outstanding	15.02	15.23	12	12	12	12
Working Capital	583.07	554.05	226.64	242.57	256.01	233.36
Book Value Per Share	45.36	43.27	26.56	26.20	25.36	24.51
Tangible Book Value	666.05	641.8	312.47	314.42	304.35	294.1
Tangible Book Value Per Share	44.34	42.15	26.04	26.20	25.36	24.51
Buildings	-	66.14	66.13	66.13	27.8	27.8
Machinery	-	33.45	31.53	31.52	23.51	27.39
Construction In Progress	-	-	-	-	62.98	62.98
Leasehold Improvements	-	3.09	3.09	3.09	3.09	3.09

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.