Precot 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	Dec '25 Dec 31, 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	-	8.32	5.29	6.14	14.86	10.96
Trading Asset Securities	-	86.43	127.77	19.87	-	-
Cash & Short-Term Investments	227.65	94.76	133.05	26.01	14.86	10.96
Cash Growth	93.01%	-28.78%	411.60%	75.06%	35.61%	185.51%
Accounts Receivable	-	1,132	1,309	1,187	1,399	1,021
Other Receivables	-	266.92	275.53	233.62	225.68	133.83
Receivables	-	1,407	1,593	1,428	1,632	1,162
Inventory	-	2,106	2,323	2,420	2,414	1,312
Prepaid Expenses	-	25.66	29.99	23.56	17.72	17.67
Other Current Assets	-	247.07	143.14	194.19	302.58	358.3
Total Current Assets	-	3,881	4,222	4,092	4,381	2,861
Property, Plant & Equipment	-	4,801	5,043	4,500	4,642	4,459
Long-Term Investments	-	26.4	26.4	69.63	121.81	107.58
Other Intangible Assets	-	15.66	2.93	4.02	4.41	4.64
Long-Term Deferred Tax Assets	-	-	18.13	56.93	-	-
Other Long-Term Assets	-	663.01	228.27	343.37	182.88	144.95
Total Assets	-	9,387	9,541	9,066	9,332	7,578
Accounts Payable	-	976.7	1,030	631.01	381.93	295.66
Accrued Expenses	-	249.79	154.06	142.64	128.21	109.74
Short-Term Debt	-	1,833	1,887	2,022	2,095	1,692
Current Portion of Long-Term Debt	-	392.63	358.08	306.06	666.26	525.25
Current Portion of Leases	-	11.35	9.16	9.03	10.33	9.15
Current Income Taxes Payable	-	-	-	-	29.23	-
Current Unearned Revenue	-	0.87	1.44	6.91	8.31	8.31
Other Current Liabilities	-	232.97	289.85	210.25	471.99	239.74
Total Current Liabilities	-	3,698	3,730	3,328	3,791	2,880
Long-Term Debt	-	1,031	1,443	1,450	816.96	1,046
Long-Term Leases	-	26.38	34.64	-	9.03	19.36
Long-Term Unearned Revenue	-	-	-	-	11.22	19.53
Pension & Post-Retirement Benefits	-	70.24	144.35	118.6	107.68	85.36
Long-Term Deferred Tax Liabilities	-	70.27	-	4.31	45.52	-
Other Long-Term Liabilities	-	6.21	7.09	107.65	109.38	111.27
Total Liabilities	-	4,902	5,359	5,009	4,891	4,161
Common Stock	-	120	120	120	120	120
Additional Paid-In Capital	-	273.65	273.65	273.65	273.65	273.65
Retained Earnings	-	4,002	3,691	3,523	3,856	2,801
Comprehensive Income & Other	-	89.28	97.32	140.14	192.02	221.13
Total Common Equity	4,627	4,485	4,182	4,057	4,441	3,416
Minority Interest	-	0.01	0.01	0.01	0.01	0.01
Shareholders' Equity	4,627	4,485	4,182	4,057	4,441	3,416
Total Liabilities & Equity	-	9,387	9,541	9,066	9,332	7,578
Total Debt	3,762	3,295	3,732	3,787	3,597	3,292
Net Cash (Debt)	-3,534	-3,200	-3,599	-3,761	-3,582	-3,281
Net Cash Per Share	-294.51	-266.68	-299.94	-313.44	-298.52	-273.40
Filing Date Shares Outstanding	12.01	12	12	12	12	12
Total Common Shares Outstanding	12.01	12	12	12	12	12
Working Capital	-	183.28	492.38	763.4	590	-18.67
Book Value Per Share	385.84	373.75	348.51	338.09	370.10	284.68
Tangible Book Value	4,612	4,469	4,179	4,053	4,437	3,412
Tangible Book Value Per Share	384.54	372.44	348.27	337.76	369.74	284.29
Land	-	2,287	2,603	2,621	2,621	2,621
Buildings	-	743.06	701.23	687.44	685.02	684.62
Machinery	-	4,223	3,504	3,311	2,850	2,651
Construction In Progress	-	30.85	559.93	29.67	316.03	25.62

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.