Positron Energy 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	Sep '25 Sep 30, 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	669.76	656.6	174.47	75.36	38.09	27.65
Cash & Short-Term Investments	669.76	656.6	174.47	75.36	38.09	27.65
Cash Growth	788.70%	276.34%	131.51%	97.87%	37.75%	-41.70%
Accounts Receivable	325.51	320.83	145.81	94.66	16.65	12.52
Other Receivables	-	4.71	-	-	-	-
Receivables	404.84	325.54	145.81	95.22	16.96	12.63
Inventory	60.45	53.85	26.86	38.26	10.23	-
Prepaid Expenses	-	0.33	0.17	0.11	-	-
Other Current Assets	26.2	58.85	32.73	4.86	3.7	2.6
Total Current Assets	1,161	1,095	380.04	213.82	68.98	42.88
Property, Plant & Equipment	17.73	18.6	19.2	20.55	21.56	15.11
Long-Term Deferred Tax Assets	-	0.25	0.05	-	-	-
Other Long-Term Assets	69.75	38.53	8.43	13.26	3.35	3.25
Total Assets	1,249	1,153	407.71	247.63	93.89	61.23
Accounts Payable	264.97	242.64	50.99	74.77	3.06	1.42
Accrued Expenses	29.9	10.94	19.44	12.13	10.64	7.34
Short-Term Debt	47.29	63.03	90.57	-	-	-
Current Portion of Long-Term Debt	-	2.65	2.41	2.2	2.19	0.5
Current Income Taxes Payable	-	11.94	30.48	-	-	-
Other Current Liabilities	60.14	26.54	54.15	29.23	7.5	7.5
Total Current Liabilities	402.29	357.75	248.04	118.33	23.39	16.76
Long-Term Debt	7.16	7.16	9.81	71.98	34.65	11.48
Pension & Post-Retirement Benefits	-	1.36	0.76	0.34	0.13	0.05
Long-Term Deferred Tax Liabilities	1.24	-	-	0.29	0.28	0.04
Other Long-Term Liabilities	1.76	-0	0	-	-	-
Total Liabilities	412.45	366.26	258.62	190.94	58.45	28.33
Common Stock	76	76	55.52	3.47	3.47	3.47
Additional Paid-In Capital	-	438.85	-	1.85	1.85	1.85
Retained Earnings	-	271.42	93.57	51.37	30.13	27.59
Shareholders' Equity	836.28	786.27	149.09	56.69	35.45	32.9
Total Liabilities & Equity	1,249	1,153	407.71	247.63	93.89	61.23
Total Debt	54.44	72.84	102.79	74.18	36.83	11.98
Net Cash (Debt)	615.32	583.76	71.68	1.18	1.25	15.67
Net Cash Growth	51957.19%	714.38%	5964.47%	-5.74%	-92.00%	-64.16%
Net Cash Per Share	78.77	85.73	12.91	0.21	0.23	2.82
Filing Date Shares Outstanding	7.6	7.6	5.55	5.55	5.55	5.55
Total Common Shares Outstanding	7.6	7.6	5.55	5.55	5.55	5.55
Working Capital	758.96	737.41	132	95.49	45.59	26.12
Book Value Per Share	110.03	103.45	26.85	10.21	6.38	5.93
Tangible Book Value	836.28	786.27	149.09	56.69	35.45	32.9
Tangible Book Value Per Share	110.03	103.45	26.85	10.21	6.38	5.93
Land	-	1.82	1.82	1.82	1.82	1.82
Buildings	-	0.76	0.72	0.72	0.72	0.72
Machinery	-	30.33	28.26	26.99	24.89	16.2
Order Backlog	-	650	-	-	-	-

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