Positron Energy Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	174.47	75.36	38.09	27.65	42.18
Short-Term Investments	-	-	-	-	5.25
Cash & Short-Term Investments	174.47	75.36	38.09	27.65	47.43
Cash Growth	131.51%	97.87%	37.75%	-41.70%	-
Accounts Receivable	145.81	94.66	16.65	12.52	6.53
Other Receivables	-	-	-	-	1.01
Receivables	149.73	95.22	16.96	12.63	7.54
Inventory	26.86	38.26	10.23	-	-
Prepaid Expenses	0.17	0.11	-	-	-
Other Current Assets	1.9	4.86	3.7	2.6	0.94
Total Current Assets	353.12	213.82	68.98	42.88	55.91
Property, Plant & Equipment	19.2	20.55	21.56	15.11	2.97
Long-Term Investments	-	-	-	-	0.11
Long-Term Deferred Tax Assets	0.05	-	-	-	-
Other Long-Term Assets	6.53	13.26	3.35	3.25	2.29
Total Assets	378.9	247.63	93.89	61.23	61.28
Accounts Payable	50.99	74.77	3.06	1.42	2.11
Accrued Expenses	28.67	12.13	10.64	7.34	4.94
Short-Term Debt	27.31	-	-	-	3.71
Current Portion of Long-Term Debt	2.41	2.2	2.19	0.5	-
Current Income Taxes Payable	11.71	-	-	-	-
Other Current Liabilities	35.05	29.23	7.5	7.5	21.28
Total Current Liabilities	156.14	118.33	23.39	16.76	32.03
Long-Term Debt	73.07	71.98	34.65	11.48	-
Long-Term Deferred Tax Liabilities	-	0.29	0.28	0.04	-
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	229.98	190.94	58.45	28.33	32.03
Common Stock	55.52	3.47	3.47	3.47	3.47
Additional Paid-In Capital	-	1.85	1.85	1.85	1.85
Retained Earnings	93.41	51.37	30.13	27.59	23.93
Shareholders' Equity	148.93	56.69	35.45	32.9	29.25
Total Liabilities & Equity	378.9	247.63	93.89	61.23	61.28
Total Debt	102.79	74.18	36.83	11.98	3.71
Net Cash (Debt)	71.68	1.18	1.25	15.67	43.71
Net Cash Growth	5964.47%	-5.74%	-92.00%	-64.16%	-
Net Cash Per Share	12.91	0.21	0.23	2.82	7.87
Filing Date Shares Outstanding	5.55	5.55	5.55	5.55	5.55
Total Common Shares Outstanding	5.55	5.55	5.55	5.55	5.55
Working Capital	196.98	95.49	45.59	26.12	23.87
Book Value Per Share	26.82	10.21	6.38	5.93	5.27
Tangible Book Value	148.93	56.69	35.45	32.9	29.25
Tangible Book Value Per Share	26.82	10.21	6.38	5.93	5.27
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.