Persistent Systems 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	Dec '25 Dec 31, 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	11,891	6,744	6,625	4,670	2,978	2,419
Short-Term Investments	1,460	1,032	1,235	3,143	5,519	6,735
Trading Asset Securities	8,777	3,388	2,727	1,880	4,347	6,375
Cash & Short-Term Investments	22,128	11,164	10,587	9,693	12,844	15,529
Cash Growth	106.78%	5.45%	9.22%	-24.54%	-17.29%	59.55%
Accounts Receivable	33,813	27,737	23,282	19,924	12,615	7,882
Other Receivables	71.32	-	-	184.38	195.67	188
Receivables	33,885	27,737	23,282	20,109	12,810	8,092
Prepaid Expenses	1,533	2,609	854.25	999.27	498.68	-
Other Current Assets	10,536	8,750	6,845	3,665	2,236	3,082
Total Current Assets	68,082	50,260	41,569	34,466	28,389	26,703
Property, Plant & Equipment	9,072	8,191	6,946	7,220	5,347	3,376
Long-Term Investments	6,985	6,793	5,804	4,516	3,978	3,782
Goodwill	12,931	12,338	10,913	7,184	2,790	85.94
Other Intangible Assets	5,616	5,655	4,691	9,171	8,270	1,230
Long-Term Accounts Receivable	1,183	664.4	730.18	709.45	-	-
Long-Term Deferred Tax Assets	2,874	2,024	1,463	1,134	1,123	1,038
Other Long-Term Assets	2,325	1,441	2,060	2,331	771.61	441.52
Total Assets	109,067	87,366	74,176	66,731	54,191	36,655
Accounts Payable	9,373	8,886	8,139	5,689	4,299	2,733
Accrued Expenses	6,327	6,005	5,665	6,672	4,636	2,901
Current Portion of Long-Term Debt	-	-	1,974	2,249	1,525	1.96
Current Portion of Leases	1,623	952.3	830.01	676.39	342.58	222
Current Income Taxes Payable	583.71	505.85	547.29	294.14	348.72	358.85
Current Unearned Revenue	4,562	2,777	1,935	1,044	978.32	966.07
Other Current Liabilities	3,672	2,201	3,089	3,504	2,131	513.39
Total Current Liabilities	26,141	21,328	22,179	20,129	14,260	7,697
Long-Term Debt	-	-	99.15	2,058	2,801	44.27
Long-Term Leases	2,677	2,157	1,608	1,592	1,114	716.17
Long-Term Unearned Revenue	5.74	47.63	44.44	34.83	-	-
Pension & Post-Retirement Benefits	792.82	66.95	74.24	3.52	-	-
Long-Term Deferred Tax Liabilities	249.07	150.49	121.92	4.68	-	-
Other Long-Term Liabilities	1,526	425.9	472.72	3,258	2,334	240.94
Total Liabilities	31,392	24,175	24,599	27,080	20,509	8,699
Common Stock	788.75	779.25	770.25	764.25	764.25	764.25
Additional Paid-In Capital	3,610	3,439	1,602	-	-	-
Retained Earnings	67,633	56,564	45,189	37,432	30,931	25,921
Treasury Stock	-1,366	-2,994	-2,086	-2,436	-	-
Comprehensive Income & Other	7,009	5,403	4,102	3,890	1,987	1,271
Shareholders' Equity	77,676	63,191	49,577	39,651	33,682	27,957
Total Liabilities & Equity	109,067	87,366	74,176	66,731	54,191	36,655
Total Debt	4,300	3,109	4,511	6,576	5,782	984.4
Net Cash (Debt)	17,828	8,055	6,075	3,117	7,062	14,545
Net Cash Growth	199.01%	32.58%	94.91%	-55.86%	-51.45%	61.26%
Net Cash Per Share	113.97	51.91	39.48	20.39	46.20	95.16
Filing Date Shares Outstanding	156.08	154.35	152.11	145.7	152.85	152.85
Total Common Shares Outstanding	156.08	154.35	152.11	145.7	152.85	152.85
Working Capital	41,941	28,932	19,390	14,337	14,130	19,006
Book Value Per Share	497.65	409.39	325.93	272.14	220.36	182.90
Tangible Book Value	59,129	45,198	33,973	23,296	22,622	26,641
Tangible Book Value Per Share	378.83	292.82	223.35	159.89	148.00	174.30
Land	1,010	1,008	1,007	1,007	221.91	221.91
Buildings	2,877	2,894	2,896	2,881	2,455	2,455
Machinery	8,897	8,891	8,365	7,981	6,245	5,163
Construction In Progress	568.14	41.84	218.73	161.38	1,071	121.81
Leasehold Improvements	77.56	73.82	85.57	67.18	47.69	44.29

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