Par Drugs and Chemicals 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	Dec '25 Dec 31, 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	-	275.77	366.54	222.43	162.06	211.64
Cash & Short-Term Investments	338.56	275.77	366.54	222.43	162.06	211.64
Cash Growth	80.25%	-24.76%	64.79%	37.25%	-23.42%	186.81%
Accounts Receivable	-	167.14	137.14	169.69	184.67	124.51
Other Receivables	-	-	-	-	0.74	1.37
Receivables	-	168.13	138.09	170.45	185.91	126.19
Inventory	-	61.94	44.21	59.68	54.98	38.9
Prepaid Expenses	-	0.33	0.37	0.43	0.48	0.55
Other Current Assets	-	42.44	47.02	41.38	32.2	34.57
Total Current Assets	-	548.61	596.24	494.37	435.64	411.86
Property, Plant & Equipment	-	389.15	413.35	386.95	343.51	344.3
Long-Term Investments	-	250.7	0.12	0.1	0.1	0.1
Other Long-Term Assets	-	5.44	6.41	7.26	7.65	7.58
Total Assets	-	1,194	1,016	888.68	786.9	763.84
Accounts Payable	-	108.91	53.56	80.92	106.62	67.18
Accrued Expenses	-	6.28	21	20.4	8.41	19.71
Short-Term Debt	-	-	-	-	-	32.48
Current Portion of Long-Term Debt	-	-	-	-	-	6.82
Current Income Taxes Payable	-	45.25	49.76	37.95	33.45	33.61
Current Unearned Revenue	-	5.23	0.05	0.62	0.09	-
Other Current Liabilities	-	0.02	0.02	0	0	0.01
Total Current Liabilities	-	165.69	124.39	139.89	148.57	159.79
Long-Term Debt	-	-	-	-	-	43.92
Pension & Post-Retirement Benefits	-	2.67	-	1.4	4.06	3.94
Long-Term Deferred Tax Liabilities	-	35.8	35.4	35	35.5	34.05
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	-	204.15	159.79	176.3	188.13	241.7
Common Stock	-	123.05	123.05	123.05	123.05	61.52
Additional Paid-In Capital	-	106.73	106.73	106.73	106.73	168.25
Retained Earnings	-	759.29	625.86	481.93	368.31	291.69
Comprehensive Income & Other	-	0.69	0.69	0.69	0.69	0.69
Total Common Equity	1,064	989.75	856.32	712.38	598.77	522.15
Shareholders' Equity	1,064	989.75	856.32	712.38	598.77	522.15
Total Liabilities & Equity	-	1,194	1,016	888.68	786.9	763.84
Total Debt	-	-	-	-	-	83.21
Net Cash (Debt)	338.56	275.77	366.54	222.43	162.06	128.43
Net Cash Growth	80.25%	-24.76%	64.79%	37.25%	26.19%	839.12%
Net Cash Per Share	27.52	22.41	29.79	18.08	13.17	10.44
Filing Date Shares Outstanding	12.3	12.3	12.3	12.3	12.3	12.3
Total Common Shares Outstanding	12.3	12.3	12.3	12.3	12.3	12.3
Working Capital	-	382.93	471.84	354.48	287.07	252.06
Book Value Per Share	86.60	80.44	69.59	57.90	48.66	42.43
Tangible Book Value	1,064	989.75	856.32	712.38	598.77	522.15
Tangible Book Value Per Share	86.60	80.44	69.59	57.90	48.66	42.43
Land	-	31.48	31.48	6.21	3.32	3.32
Buildings	-	202.81	198.21	183.18	152.36	138.89
Machinery	-	463.15	459.94	443.59	413.09	355.88
Construction In Progress	-	-	0.25	2.45	2.48	45.22

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.