Pentagon Rubber 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	95.91	72.99	112.82	8.27	7.41	4.6
Cash & Short-Term Investments	95.91	72.99	112.82	8.27	7.41	4.6
Cash Growth	47.30%	-35.31%	1264.59%	11.53%	61.33%	-5.84%
Accounts Receivable	184.54	156.23	208.03	134.3	94.13	106.06
Other Receivables	-	-	-	0.09	-	-
Receivables	184.54	156.23	208.03	134.39	125.89	106.06
Inventory	207.08	206.91	168.18	138.64	115.3	95.31
Prepaid Expenses	9.71	11.2	14.87	1.81	0.42	0.44
Other Current Assets	5.4	16.13	30.4	5.24	-	20.37
Total Current Assets	502.63	463.46	534.3	288.35	249.02	226.77
Property, Plant & Equipment	115.68	109.76	18.95	20.1	20.82	25.64
Long-Term Investments	-	-	-	-	6.11	-
Long-Term Deferred Tax Assets	2.46	6.65	2.03	2.05	3.2	2.95
Other Long-Term Assets	14.97	14.36	8.22	14.01	0	3.54
Total Assets	635.74	594.23	563.5	324.51	279.14	258.9
Accounts Payable	12.55	13.62	10.22	36.76	25.26	45.66
Accrued Expenses	1.23	4.45	3.97	11.57	7.73	11.32
Short-Term Debt	158.11	110.4	98.24	85.7	76.24	69.59
Current Portion of Long-Term Debt	-	0.83	0.48	1.12	1.77	1.82
Current Income Taxes Payable	-	2.37	0.81	8.01	5.39	1.02
Current Unearned Revenue	-	0.12	1.51	3.81	4.81	2.76
Other Current Liabilities	6.81	1.67	9.79	9.75	4.98	8.23
Total Current Liabilities	178.71	133.46	125.02	156.72	126.18	140.39
Long-Term Debt	129.57	139.01	144.72	80.7	97.85	93.53
Pension & Post-Retirement Benefits	1.81	1.49	1.15	0.72	1	0.4
Other Long-Term Liabilities	0.07	0.74	0.07	0	-	-
Total Liabilities	310.16	274.69	270.95	238.13	225.02	234.32
Common Stock	77.1	77.1	77.1	54	40	40
Additional Paid-In Capital	-	138.6	138.6	-	-	-
Retained Earnings	-	103.84	76.85	32.38	14.12	-
Comprehensive Income & Other	248.48	-	-	-	-	-15.42
Shareholders' Equity	325.58	319.54	292.55	86.38	54.12	24.58
Total Liabilities & Equity	635.74	594.23	563.5	324.51	279.14	258.9
Total Debt	287.68	250.24	243.44	167.51	175.86	164.94
Net Cash (Debt)	-191.77	-177.25	-130.62	-159.24	-168.45	-160.35
Net Cash Per Share	-24.93	-22.99	-16.94	-29.49	-31.19	-29.69
Filing Date Shares Outstanding	7.68	7.71	7.71	5.4	5.4	5.4
Total Common Shares Outstanding	7.68	7.71	7.71	5.4	5.4	5.4
Working Capital	323.92	330	409.28	131.63	122.84	86.38
Book Value Per Share	42.40	41.44	37.94	16.00	10.02	4.55
Tangible Book Value	325.58	319.54	292.55	86.38	54.12	24.58
Tangible Book Value Per Share	42.40	41.44	37.94	16.00	10.02	4.55
Land	-	-	-	8.43	8.43	8.89
Buildings	-	-	-	0.45	0.45	-
Machinery	-	-	-	74.3	73.27	73.16

Source: S&P Global Market Intelligence. Standard template. Financial Sources.