Pashupati Cotspin 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	Sep '25 Sep 30, 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	30.8	21.47	19.99	24.99	28.62	18.71
Short-Term Investments	293.73	291.7	380.81	330.32	375.44	51.08
Cash & Short-Term Investments	324.54	313.17	400.81	355.31	404.05	69.78
Cash Growth	79.00%	-21.87%	12.80%	-12.06%	479.01%	306.76%
Accounts Receivable	490.31	532.81	621.28	620.57	503.39	400.83
Other Receivables	223.05	67.96	75.19	70.13	73.17	110.67
Receivables	713.35	600.77	696.47	690.7	576.56	511.5
Inventory	476.25	413.91	413.84	352.65	616.11	713.73
Prepaid Expenses	-	4.66	3.35	3.41	1.6	2.02
Other Current Assets	70.48	287.54	136.7	196.39	514.01	294.8
Total Current Assets	1,585	1,620	1,651	1,598	2,112	1,592
Property, Plant & Equipment	1,256	1,293	1,383	1,380	858.65	954.22
Long-Term Investments	11.25	11.3	11.3	11.04	12.52	13.5
Other Intangible Assets	-	0.02	0.06	0.14	0.21	0.27
Other Long-Term Assets	75.12	65.8	65.05	85.04	85.03	85.23
Total Assets	2,927	2,990	3,110	3,075	3,069	2,645
Accounts Payable	145.53	103.91	269.28	77.42	56.08	38.03
Accrued Expenses	58.76	17.65	10.58	6.82	6.98	11.66
Short-Term Debt	679.43	671.11	815.36	957.26	678.23	690.41
Current Portion of Long-Term Debt	-	205.56	232.19	264.01	264.01	202.8
Current Income Taxes Payable	22.8	-	-	-	38.74	-
Other Current Liabilities	17.29	33.21	29.79	69.69	44.22	39.7
Total Current Liabilities	924.65	1,031	1,357	1,375	1,088	982.6
Long-Term Debt	224.57	255.56	458.38	511.61	832.31	606.79
Pension & Post-Retirement Benefits	-	20.13	13.45	10.78	14.6	7.46
Long-Term Deferred Tax Liabilities	137.03	130.91	87.99	61.61	45.33	59.96
Other Long-Term Liabilities	25.02	1.52	1.5	1.58	3.89	3.68
Total Liabilities	1,319	1,440	1,919	1,961	1,984	1,660
Common Stock	157.94	157.84	152.84	152.84	152.84	152.84
Additional Paid-In Capital	-	661.46	425.96	425.96	425.96	425.96
Retained Earnings	-	724.08	606.74	535.17	505.55	405.76
Comprehensive Income & Other	1,444	-	-	-	-	-
Total Common Equity	1,602	1,543	1,186	1,114	1,084	984.56
Minority Interest	4.99	7.19	6.42	-	-	-
Shareholders' Equity	1,607	1,551	1,192	1,114	1,084	984.56
Total Liabilities & Equity	2,927	2,990	3,110	3,075	3,069	2,645
Total Debt	913.01	1,132	1,506	1,733	1,775	1,500
Net Cash (Debt)	-588.47	-819.06	-1,105	-1,378	-1,370	-1,430
Net Cash Per Share	-37.36	-52.86	-72.31	-90.13	-89.67	-102.33
Filing Date Shares Outstanding	15.79	15.78	15.28	15.28	15.28	15.28
Total Common Shares Outstanding	15.79	15.78	15.28	15.28	15.28	15.28
Working Capital	659.98	588.6	293.94	223.27	1,024	609.23
Book Value Per Share	101.47	97.78	77.57	72.88	70.95	64.42
Tangible Book Value	1,602	1,543	1,185	1,114	1,084	984.29
Tangible Book Value Per Share	101.47	97.78	77.56	72.88	70.93	64.40
Land	-	35.06	35.06	31.84	19.39	19.39
Buildings	-	353.51	353.51	340.03	336.59	328.94
Machinery	-	2,029	2,095	1,721	1,392	1,365
Construction In Progress	-	0.74	-	263.62	-	-

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