Pine Labs 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	82,259	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	82,259	10,056	9,433	13,476	5,177
Cash Growth	717.97%	6.61%	-30.01%	160.32%	-
Accounts Receivable	10,421	8,831	7,686	7,225	3,653
Other Receivables	-	10,707	8,198	5,689	4,431
Receivables	10,430	19,552	15,894	12,923	8,087
Inventory	318.5	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	15,836	1,856	2,184	1,398	1,597
Total Current Assets	108,843	82,411	70,996	66,344	47,755
Property, Plant & Equipment	4,757	5,175	6,479	8,027	5,374
Long-Term Investments	278.7	833.92	557.03	246.41	809.54
Goodwill	11,777	11,637	11,914	11,911	4,591
Other Intangible Assets	3,509	3,039	3,023	3,788	1,442
Long-Term Accounts Receivable	185	304.16	88.56	-	-
Long-Term Deferred Tax Assets	1,639	1,575	1,611	1,113	898.14
Other Long-Term Assets	1,981	2,181	1,816	2,203	1,767
Total Assets	132,970	107,157	96,486	93,632	62,636
Accounts Payable	3,831	5,417	3,898	3,681	1,929
Accrued Expenses	204.5	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	2,823	661.36	928.6	1,052	669.6
Current Portion of Leases	280.9	211.11	207.79	185.62	54.21
Current Income Taxes Payable	29.1	19.84	27.2	10.12	-
Current Unearned Revenue	824	713.85	649.25	507.34	408.44
Other Current Liabilities	63,849	53,138	47,264	43,004	36,916
Total Current Liabilities	71,841	69,539	57,751	50,739	41,664
Long-Term Debt	5.8	471.82	1,136	1,540	927.53
Long-Term Leases	1,297	1,198	1,005	901.01	404.21
Long-Term Unearned Revenue	182.4	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	91.5	173.41	303.54	450.76	-
Other Long-Term Liabilities	597.7	132.18	378.74	2,196	219.36
Total Liabilities	74,016	72,096	61,066	56,242	43,504
Common Stock	1,148	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	57,806	61,656	60,635	58,933	1,542
Shareholders' Equity	58,954	35,062	35,419	37,390	19,132
Total Liabilities & Equity	132,970	107,157	96,486	93,632	62,636
Total Debt	4,407	9,704	6,542	4,382	2,822
Net Cash (Debt)	77,853	352.47	2,891	9,095	2,355
Net Cash Growth	21987.75%	-87.81%	-68.21%	286.26%	-
Net Cash Per Share	70.58	0.35	2.93	9.25	2.98
Filing Date Shares Outstanding	1,142	1,054	839.95	983	790.84
Total Common Shares Outstanding	1,142	839.95	839.95	983	790.84
Working Capital	37,002	12,873	13,245	15,604	6,091
Book Value Per Share	51.64	41.74	42.17	38.04	24.19
Tangible Book Value	43,668	20,385	20,482	21,691	13,100
Tangible Book Value Per Share	38.25	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.