Party Cruisers 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	207.24	168.49	24.42	2.15	4.99
Short-Term Investments	-	-	80.29	23.7	22.35
Cash & Short-Term Investments	207.24	168.49	104.71	25.85	27.34
Cash Growth	23.00%	60.91%	305.08%	-5.44%	-39.39%
Accounts Receivable	221.56	102.37	66.85	49.75	10.51
Other Receivables	0.84	2.16	7.22	0.18	0.05
Receivables	224.53	104.74	78.51	49.92	10.56
Inventory	25.33	33.54	33.99	40.28	49.62
Prepaid Expenses	1.03	0.88	-	0.03	0.01
Other Current Assets	169.64	103.07	45.05	27.79	9.59
Total Current Assets	627.78	410.72	262.25	143.86	97.11
Property, Plant & Equipment	58.93	67.92	70.34	72.9	40.83
Long-Term Investments	0.23	0.23	0.01	-	-
Long-Term Deferred Tax Assets	9.26	4.89	3.88	3.53	2.85
Other Long-Term Assets	51.25	51.75	50.76	70.53	69.19
Total Assets	747.45	538.21	390.19	294.38	221.81
Accounts Payable	-	0.11	-	-	-
Accrued Expenses	84.08	59.3	40.07	37.44	22.38
Short-Term Debt	-	-	8.12	9.15	1.82
Current Portion of Long-Term Debt	-	0.39	-	-	-
Current Income Taxes Payable	48.36	30.17	21.53	11.7	5
Other Current Liabilities	41.52	-	-0	1.61	0.15
Total Current Liabilities	173.95	89.97	69.72	59.89	29.35
Long-Term Debt	0.77	5.74	6.16	3.24	-
Pension & Post-Retirement Benefits	3.16	4.42	3.88	4.33	3.85
Other Long-Term Liabilities	-0	-0	0	-	-
Total Liabilities	177.87	100.13	79.76	67.45	33.2
Common Stock	119.85	119.26	112.38	56	56
Additional Paid-In Capital	59.79	56.9	10.18	-	66.05
Retained Earnings	376.01	250.36	167.24	-	66.57
Comprehensive Income & Other	9.32	8.22	18.5	170.92	-
Total Common Equity	564.97	434.74	308.3	226.92	188.62
Minority Interest	4.61	3.34	2.14	-	-
Shareholders' Equity	569.57	438.08	310.43	226.92	188.62
Total Liabilities & Equity	747.45	538.21	390.19	294.38	221.81
Total Debt	0.77	6.13	14.28	12.38	1.82
Net Cash (Debt)	206.47	162.36	90.44	13.47	25.51
Net Cash Growth	27.17%	79.53%	571.58%	-47.22%	-32.57%
Net Cash Per Share	17.23	13.61	7.98	1.20	2.27
Filing Date Shares Outstanding	11.99	11.93	11.24	11.2	11.2
Total Common Shares Outstanding	11.99	11.93	11.24	11.2	11.2
Working Capital	453.83	320.75	192.54	83.97	67.76
Book Value Per Share	47.14	36.45	27.43	20.26	16.84
Tangible Book Value	564.97	434.74	308.3	226.92	188.62
Tangible Book Value Per Share	47.14	36.45	27.43	20.26	16.84
Machinery	143.05	134.65	116.93	106.68	64.43