Pine Labs 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
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
Cash & Equivalents	-	9,515	8,821	10,263	3,204
Short-Term Investments	-	541.91	611.66	3,214	1,568
Trading Asset Securities	-	-	-	-	405.2
Cash & Short-Term Investments	60,637	10,056	9,433	13,476	5,177
Cash Growth	791.91%	6.61%	-30.01%	160.32%	-
Accounts Receivable	-	8,831	7,686	7,225	3,653
Other Receivables	-	10,707	8,198	5,689	4,431
Receivables	-	19,552	15,894	12,923	8,087
Inventory	-	1,039	731.96	974.81	907.72
Prepaid Expenses	-	491.81	332.75	321.09	142.8
Restricted Cash	-	49,416	42,421	37,250	31,843
Other Current Assets	-	1,856	2,184	1,398	1,597
Total Current Assets	-	82,411	70,996	66,344	47,755
Property, Plant & Equipment	-	5,175	6,479	8,027	5,374
Long-Term Investments	-	833.92	557.03	246.41	809.54
Goodwill	-	11,637	11,914	11,911	4,591
Other Intangible Assets	-	3,039	3,023	3,788	1,442
Long-Term Accounts Receivable	-	304.16	88.56	-	-
Long-Term Deferred Tax Assets	-	1,575	1,611	1,113	898.14
Other Long-Term Assets	-	2,181	1,816	2,203	1,767
Total Assets	-	107,157	96,486	93,632	62,636
Accounts Payable	-	5,417	3,898	3,681	1,929
Accrued Expenses	-	2,216	1,512	1,595	919.76
Short-Term Debt	-	7,162	3,265	703.03	766.83
Current Portion of Long-Term Debt	-	661.36	928.6	1,052	669.6
Current Portion of Leases	-	211.11	207.79	185.62	54.21
Current Income Taxes Payable	-	19.84	27.2	10.12	-
Current Unearned Revenue	-	713.85	649.25	507.34	408.44
Other Current Liabilities	-	53,138	47,264	43,004	36,916
Total Current Liabilities	-	69,539	57,751	50,739	41,664
Long-Term Debt	-	471.82	1,136	1,540	927.53
Long-Term Leases	-	1,198	1,005	901.01	404.21
Long-Term Unearned Revenue	-	225.69	195.4	116.95	54.03
Pension & Post-Retirement Benefits	-	356.28	296.77	298.39	234.55
Long-Term Deferred Tax Liabilities	-	173.41	303.54	450.76	-
Other Long-Term Liabilities	-	132.18	378.74	2,196	219.36
Total Liabilities	-	72,096	61,066	56,242	43,504
Common Stock	-	0.96	0.96	0.16	135.29
Additional Paid-In Capital	-	23,430	23,430	23,716	18,962
Retained Earnings	-	-50,025	-48,647	-45,259	-1,507
Comprehensive Income & Other	-	61,656	60,635	58,933	1,542
Shareholders' Equity	37,106	35,062	35,419	37,390	19,132
Total Liabilities & Equity	-	107,157	96,486	93,632	62,636
Total Debt	8,582	9,704	6,542	4,382	2,822
Net Cash (Debt)	52,055	352.47	2,891	9,095	2,355
Net Cash Growth	-	-87.81%	-68.21%	286.26%	-
Net Cash Per Share	48.79	0.35	2.93	9.25	2.98
Filing Date Shares Outstanding	1,116	1,054	839.95	983	790.84
Total Common Shares Outstanding	1,116	839.95	839.95	983	790.84
Working Capital	-	12,873	13,245	15,604	6,091
Book Value Per Share	-	41.74	42.17	38.04	24.19
Tangible Book Value	22,395	20,385	20,482	21,691	13,100
Tangible Book Value Per Share	-	24.27	24.38	22.07	16.56
Machinery	-	10,372	9,532	10,014	7,378
Construction In Progress	-	471.18	1,215	2,130	950.98
Leasehold Improvements	-	410.7	336.34	215.54	134.31

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