Positron Energy 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	809.98	656.6	174.47	75.36	38.09
Cash & Short-Term Investments	809.98	656.6	174.47	75.36	38.09
Cash Growth	23.36%	276.34%	131.51%	97.87%	37.75%
Accounts Receivable	261.27	320.83	145.81	94.66	16.65
Other Receivables	-	4.71	-	-	-
Receivables	275.09	325.54	145.81	95.22	16.96
Inventory	53.02	53.85	26.86	38.26	10.23
Prepaid Expenses	-	0.33	0.17	0.11	-
Other Current Assets	26.41	58.85	32.73	4.86	3.7
Total Current Assets	1,165	1,095	380.04	213.82	68.98
Property, Plant & Equipment	16.29	18.6	19.2	20.55	21.56
Long-Term Deferred Tax Assets	0.67	0.25	0.05	-	-
Other Long-Term Assets	98.4	38.53	8.43	13.26	3.35
Total Assets	1,280	1,153	407.71	247.63	93.89
Accounts Payable	73.55	242.64	50.99	74.77	3.06
Accrued Expenses	-	10.94	19.44	12.13	10.64
Short-Term Debt	49.28	63.03	90.57	-	-
Current Portion of Long-Term Debt	-	2.65	2.41	2.2	2.19
Current Income Taxes Payable	-	11.94	30.48	-	-
Other Current Liabilities	163.43	26.54	54.15	29.23	7.5
Total Current Liabilities	286.26	357.75	248.04	118.33	23.39
Long-Term Debt	4.16	7.16	9.81	71.98	34.65
Pension & Post-Retirement Benefits	-	1.36	0.76	0.34	0.13
Long-Term Deferred Tax Liabilities	-	-	-	0.29	0.28
Other Long-Term Liabilities	2.74	-0	0	-	-
Total Liabilities	293.16	366.26	258.62	190.94	58.45
Common Stock	76	76	55.52	3.47	3.47
Additional Paid-In Capital	-	438.85	-	1.85	1.85
Retained Earnings	-	271.42	93.57	51.37	30.13
Comprehensive Income & Other	910.7	-	-	-	-
Shareholders' Equity	986.71	786.27	149.09	56.69	35.45
Total Liabilities & Equity	1,280	1,153	407.71	247.63	93.89
Total Debt	53.44	72.84	102.79	74.18	36.83
Net Cash (Debt)	756.54	583.76	71.68	1.18	1.25
Net Cash Growth	29.60%	714.38%	5964.47%	-5.74%	-92.00%
Net Cash Per Share	99.53	85.73	12.91	0.21	0.23
Filing Date Shares Outstanding	7.6	7.6	5.55	5.55	5.55
Total Common Shares Outstanding	7.6	7.6	5.55	5.55	5.55
Working Capital	878.25	737.41	132	95.49	45.59
Book Value Per Share	129.80	103.45	26.85	10.21	6.38
Tangible Book Value	986.71	786.27	149.09	56.69	35.45
Tangible Book Value Per Share	129.80	103.45	26.85	10.21	6.38
Land	-	1.82	1.82	1.82	1.82
Buildings	-	0.76	0.72	0.72	0.72
Machinery	-	30.33	28.26	26.99	24.89
Order Backlog	-	650	-	-	-

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