Positron Energy Limited (NSE:POSITRON)

Positron Energy Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	656.6	174.47	75.36	38.09	27.65
Cash & Short-Term Investments	656.6	174.47	75.36	38.09	27.65
Cash Growth	276.34%	131.51%	97.87%	37.75%	-41.70%
Accounts Receivable	320.83	145.81	94.66	16.65	12.52
Receivables	367.56	149.73	95.22	16.96	12.63
Inventory	53.85	26.86	38.26	10.23	-
Prepaid Expenses	-	0.17	0.11	-	-
Other Current Assets	17.16	1.9	4.86	3.7	2.6
Total Current Assets	1,095	353.12	213.82	68.98	42.88
Property, Plant & Equipment	18.6	19.2	20.55	21.56	15.11
Long-Term Deferred Tax Assets	0.25	0.05	-	-	-
Other Long-Term Assets	38.53	6.53	13.26	3.35	3.25
Total Assets	1,153	378.9	247.63	93.89	61.23
Accounts Payable	242.64	50.99	74.77	3.06	1.42
Accrued Expenses	11.96	28.67	12.13	10.64	7.34
Short-Term Debt	65.68	27.31	-	-	-
Current Portion of Long-Term Debt	-	2.41	2.2	2.19	0.5
Current Income Taxes Payable	-	11.71	-	-	-
Other Current Liabilities	37.47	35.05	29.23	7.5	7.5
Total Current Liabilities	357.75	156.14	118.33	23.39	16.76
Long-Term Debt	7.16	73.07	71.98	34.65	11.48
Long-Term Deferred Tax Liabilities	-	-	0.29	0.28	0.04
Other Long-Term Liabilities	1.36	0	-	-	-
Total Liabilities	366.26	229.98	190.94	58.45	28.33
Common Stock	76	55.52	3.47	3.47	3.47
Additional Paid-In Capital	-	-	1.85	1.85	1.85
Retained Earnings	-	93.41	51.37	30.13	27.59
Comprehensive Income & Other	710.27	-	-	-	-
Shareholders' Equity	786.27	148.93	56.69	35.45	32.9
Total Liabilities & Equity	1,153	378.9	247.63	93.89	61.23
Total Debt	72.84	102.79	74.18	36.83	11.98
Net Cash (Debt)	583.76	71.68	1.18	1.25	15.67
Net Cash Growth	714.38%	5964.47%	-5.74%	-92.00%	-64.16%
Net Cash Per Share	85.74	12.91	0.21	0.23	2.82
Filing Date Shares Outstanding	8.02	5.55	5.55	5.55	5.55
Total Common Shares Outstanding	8.02	5.55	5.55	5.55	5.55
Working Capital	737.41	196.98	95.49	45.59	26.12
Book Value Per Share	98.02	26.82	10.21	6.38	5.93
Tangible Book Value	786.27	148.93	56.69	35.45	32.9
Tangible Book Value Per Share	98.02	26.82	10.21	6.38	5.93
Land	-	1.82	1.82	1.82	1.82
Buildings	-	0.72	0.72	0.72	0.72
Machinery	-	28.26	26.99	24.89	16.2

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