NSE:PSFL 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	66.05	201.19	3.08	10.64	13.29
Short-Term Investments	-	0.5	0.5	0.5	0.5
Cash & Short-Term Investments	66.05	201.69	3.58	11.14	13.79
Cash Growth	-67.25%	5536.89%	-67.88%	-19.22%	177.30%
Accounts Receivable	252.5	206.05	163.48	172.08	126.53
Other Receivables	2.52	9.98	1.24	1.49	5.91
Receivables	359.04	217.25	165.98	176.57	134.76
Inventory	511.9	462.77	385.42	294.22	175.81
Prepaid Expenses	-	0.05	0.05	0.03	1.33
Other Current Assets	-	122.56	134.17	113.42	73.5
Total Current Assets	936.99	1,004	689.2	595.38	399.18
Property, Plant & Equipment	280.13	136.95	104.52	108.83	124.27
Long-Term Investments	0.01	0.62	2.49	3.18	0.5
Other Intangible Assets	1.06	1.29	0.87	0.23	0.12
Long-Term Deferred Tax Assets	6.69	5.01	5.37	6.05	4.15
Other Long-Term Assets	50.65	16.41	7.42	8.72	16.84
Total Assets	1,276	1,165	809.86	722.39	545.05
Accounts Payable	370.42	308.82	276.01	321.61	176.63
Accrued Expenses	-	24.67	15.07	14.37	35.06
Short-Term Debt	265.74	289.25	241.3	182.38	89.75
Current Portion of Long-Term Debt	-	0.55	5.43	13.32	10.24
Current Income Taxes Payable	-	5.93	22.35	-	5.48
Other Current Liabilities	49.58	10.3	11.83	22.75	9.95
Total Current Liabilities	685.74	639.52	571.99	554.43	327.11
Long-Term Debt	18	2	2.55	7.07	17.7
Pension & Post-Retirement Benefits	9.41	3.25	5.68	4.28	3.19
Other Long-Term Liabilities	0	-	-	-0	0
Total Liabilities	713.14	644.76	580.22	565.77	348
Common Stock	196.82	196.82	148.8	0.1	0.1
Retained Earnings	365.57	323.02	80.84	156.51	196.95
Shareholders' Equity	562.39	519.84	229.64	156.61	197.05
Total Liabilities & Equity	1,276	1,165	809.86	722.39	545.05
Total Debt	283.73	291.8	249.28	202.77	117.69
Net Cash (Debt)	-217.68	-90.11	-245.7	-191.63	-103.9
Net Cash Per Share	-11.05	-5.19	-16.51	-12.88	-6.98
Filing Date Shares Outstanding	19.67	19.68	14.88	14.88	14.88
Total Common Shares Outstanding	19.67	19.68	14.88	14.88	14.88
Working Capital	251.26	364.8	117.21	40.95	72.06
Book Value Per Share	28.59	26.41	15.43	10.53	13.24
Tangible Book Value	561.34	518.55	228.77	156.38	196.93
Tangible Book Value Per Share	28.54	26.35	15.37	10.51	13.23
Land	-	5.31	5.31	5.31	5.31
Buildings	-	115.24	112.55	112.55	108.45
Machinery	-	392.07	360.78	358.62	348.65
Construction In Progress	-	12.68	0.42	-	3.56