Party Cruisers Limited (NSE:PARTYCRUS)

Party Cruisers Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	78.49	24.42	2.15	4.99	7.49
Short-Term Investments	90.23	80.29	23.7	22.35	37.61
Cash & Short-Term Investments	168.72	104.71	25.85	27.34	45.1
Cash Growth	61.13%	305.08%	-5.44%	-39.39%	191.09%
Accounts Receivable	102.37	66.85	49.75	10.51	22.88
Other Receivables	-	7.22	0.18	0.05	-
Receivables	203.28	78.51	49.92	10.56	22.88
Inventory	33.54	33.99	40.28	49.62	22.45
Prepaid Expenses	-	-	0.03	0.01	-
Other Current Assets	5.41	45.05	27.79	9.59	13.67
Total Current Assets	410.95	262.25	143.86	97.11	104.1
Property, Plant & Equipment	67.92	70.34	72.9	40.83	9.03
Long-Term Investments	-	0.01	-	-	-
Long-Term Deferred Tax Assets	4.89	3.88	3.53	2.85	3.04
Other Long-Term Assets	-0	50.76	70.53	69.19	71.91
Total Assets	538.21	388.13	294.38	221.81	201.53
Accrued Expenses	41.59	40.07	37.44	22.38	12
Short-Term Debt	0.39	8.79	9.15	1.82	7.03
Current Income Taxes Payable	-	21.53	11.7	5	2
Other Current Liabilities	47.99	-	1.61	0.15	0.36
Total Current Liabilities	89.97	70.39	59.89	29.35	21.38
Long-Term Debt	5.74	3.43	3.24	-	0.24
Other Long-Term Liabilities	-0	-	-	-	0
Total Liabilities	100.13	77.7	67.45	33.2	26.21
Common Stock	119.26	112.38	56	56	56
Additional Paid-In Capital	-	-	-	66.05	66.05
Retained Earnings	-	-	-	66.57	53.28
Comprehensive Income & Other	315.48	195.92	170.92	-	-
Total Common Equity	434.74	308.3	226.92	188.62	175.32
Minority Interest	3.34	2.14	-	-	-
Shareholders' Equity	438.08	310.43	226.92	188.62	175.32
Total Liabilities & Equity	538.21	388.13	294.38	221.81	201.53
Total Debt	6.13	12.22	12.38	1.82	7.27
Net Cash (Debt)	162.59	92.49	13.47	25.51	37.84
Net Cash Growth	75.78%	586.87%	-47.22%	-32.57%	606.87%
Net Cash Per Share	13.64	8.17	1.20	2.27	4.64
Filing Date Shares Outstanding	12.74	11.24	11.2	11.2	11.2
Total Common Shares Outstanding	12.74	11.24	11.2	11.2	11.2
Working Capital	320.99	191.87	83.97	67.76	82.71
Book Value Per Share	34.12	27.43	20.26	16.84	15.65
Tangible Book Value	434.74	308.3	226.92	188.62	175.32
Tangible Book Value Per Share	34.12	27.43	20.26	16.84	15.65
Machinery	-	116.93	106.68	64.43	-

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