Par Drugs and Chemicals 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	418.43	275.77	366.54	222.43	162.06
Cash & Short-Term Investments	418.43	275.77	366.54	222.43	162.06
Cash Growth	51.73%	-24.76%	64.79%	37.25%	-23.42%
Accounts Receivable	120.28	167.14	137.14	169.69	184.67
Other Receivables	47.48	-	-	-	0.74
Receivables	168.87	168.13	138.09	170.45	185.91
Inventory	53.73	61.94	44.21	59.68	54.98
Prepaid Expenses	-	0.33	0.37	0.43	0.48
Other Current Assets	2.24	42.44	47.02	41.38	32.2
Total Current Assets	643.26	548.61	596.24	494.37	435.64
Property, Plant & Equipment	371.56	389.15	413.35	386.95	343.51
Long-Term Investments	271.36	250.7	0.12	0.1	0.1
Other Long-Term Assets	5.94	5.44	6.41	7.26	7.65
Total Assets	1,292	1,194	1,016	888.68	786.9
Accounts Payable	81.94	108.91	53.56	80.92	106.62
Accrued Expenses	-	6.28	21	20.4	8.41
Current Income Taxes Payable	-	45.25	49.76	37.95	33.45
Current Unearned Revenue	-	5.23	0.05	0.62	0.09
Other Current Liabilities	55.5	0.02	0.02	0	0
Total Current Liabilities	137.44	165.69	124.39	139.89	148.57
Pension & Post-Retirement Benefits	-	2.67	-	1.4	4.06
Long-Term Deferred Tax Liabilities	32.44	35.8	35.4	35	35.5
Other Long-Term Liabilities	2.4	0	-	-	-
Total Liabilities	172.28	204.15	159.79	176.3	188.13
Common Stock	123.05	123.05	123.05	123.05	123.05
Additional Paid-In Capital	-	106.73	106.73	106.73	106.73
Retained Earnings	-	759.29	625.86	481.93	368.31
Comprehensive Income & Other	996.8	0.69	0.69	0.69	0.69
Total Common Equity	1,120	989.75	856.32	712.38	598.77
Shareholders' Equity	1,120	989.75	856.32	712.38	598.77
Total Liabilities & Equity	1,292	1,194	1,016	888.68	786.9
Net Cash (Debt)	418.43	275.77	366.54	222.43	162.06
Net Cash Growth	51.73%	-24.76%	64.79%	37.25%	26.19%
Net Cash Per Share	33.99	22.41	29.79	18.08	13.17
Filing Date Shares Outstanding	12.37	12.3	12.3	12.3	12.3
Total Common Shares Outstanding	12.37	12.3	12.3	12.3	12.3
Working Capital	505.82	382.93	471.84	354.48	287.07
Book Value Per Share	90.52	80.44	69.59	57.90	48.66
Tangible Book Value	1,120	989.75	856.32	712.38	598.77
Tangible Book Value Per Share	90.52	80.44	69.59	57.90	48.66
Land	-	31.48	31.48	6.21	3.32
Buildings	-	202.81	198.21	183.18	152.36
Machinery	-	463.15	459.94	443.59	413.09
Construction In Progress	-	-	0.25	2.45	2.48