Sai Life Sciences 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	1,109	911.19	236.57	699.12	1,159
Short-Term Investments	469.92	2,811	1,610	1,350	1,000
Cash & Short-Term Investments	1,579	3,723	1,847	2,049	2,159
Cash Growth	-57.59%	101.59%	-9.88%	-5.11%	12.61%
Accounts Receivable	3,736	7,544	5,624	4,618	4,893
Other Receivables	-	324.01	276.76	352.2	45.07
Receivables	3,736	7,868	5,901	4,971	4,938
Inventory	1,510	1,189	874.43	1,395	1,269
Prepaid Expenses	-	248.17	212.11	150.76	173.28
Restricted Cash	-	1,118	-	-	-
Other Current Assets	7,281	899.74	617.5	1,074	913.58
Total Current Assets	14,105	15,045	9,451	9,640	9,454
Property, Plant & Equipment	20,792	16,018	12,730	11,765	11,527
Long-Term Investments	35.1	19.43	18.68	18.68	0.16
Other Intangible Assets	61.17	108.56	137.73	114.33	80.5
Long-Term Deferred Tax Assets	134.35	141.97	131.33	80.62	57.06
Other Long-Term Assets	1,134	266.56	282.85	248.46	523.95
Total Assets	36,261	31,600	22,751	21,866	21,642
Accounts Payable	2,853	3,225	1,385	2,089	1,992
Accrued Expenses	200.36	1,208	869.78	203.54	146.72
Short-Term Debt	746.21	1,286	3,743	3,720	4,041
Current Portion of Long-Term Debt	-	-	586.13	662.95	500.88
Current Portion of Leases	657.07	590.58	417.76	373.49	245.61
Current Income Taxes Payable	516.6	79.7	-	33.67	25.67
Other Current Liabilities	3,363	935.19	397.62	505.76	194.45
Total Current Liabilities	8,337	7,325	7,399	7,589	7,146
Long-Term Debt	205.04	-	2,777	2,614	2,977
Long-Term Leases	1,276	1,647	1,757	1,958	1,896
Pension & Post-Retirement Benefits	-	170.57	142.83	123.12	139.61
Long-Term Deferred Tax Liabilities	1,283	1,110	862.66	625.34	625.99
Other Long-Term Liabilities	323.18	63.51	60.93	76.11	72.91
Total Liabilities	11,425	10,316	13,000	12,986	12,857
Common Stock	211.78	208.41	176.63	176.23	175.56
Additional Paid-In Capital	-	13,732	3,892	3,876	3,856
Retained Earnings	-	7,245	5,534	4,696	4,641
Comprehensive Income & Other	24,625	97.99	145.18	129.41	109.81
Total Common Equity	24,837	21,284	9,748	8,877	8,782
Shareholders' Equity	24,837	21,284	9,751	8,881	8,786
Total Liabilities & Equity	36,261	31,600	22,751	21,866	21,642
Total Debt	2,885	3,524	9,281	9,329	9,659
Net Cash (Debt)	-1,306	198.71	-7,435	-7,279	-7,500
Net Cash Per Share	-6.15	1.01	-40.65	-39.91	-41.30
Filing Date Shares Outstanding	211.43	208.41	183.92	176.23	175.56
Total Common Shares Outstanding	211.43	208.41	176.63	176.23	175.56
Working Capital	5,769	7,720	2,052	2,051	2,308
Book Value Per Share	117.47	102.12	55.19	50.37	50.02
Tangible Book Value	24,776	21,175	9,610	8,763	8,701
Tangible Book Value Per Share	117.18	101.60	54.41	49.72	49.56
Land	-	551.65	188.63	174.98	164.86
Buildings	-	3,552	3,055	2,614	2,134
Machinery	-	11,385	8,872	7,118	6,724
Construction In Progress	-	1,245	1,069	1,510	1,887
Leasehold Improvements	-	172.2	169.27	174.29	168.75