Sigma Solve 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	87.15	24.3	72.55	45.65	118.45
Short-Term Investments	16.19	93.18	0.16	-	-
Trading Asset Securities	-	13.95	8.75	18.23	-
Cash & Short-Term Investments	103.34	131.43	81.46	63.88	118.45
Cash Growth	-21.38%	61.34%	27.53%	-46.07%	-1.06%
Accounts Receivable	184.07	209.44	145.94	54.25	32.39
Other Receivables	-	0.78	0.27	0.18	0.62
Receivables	184.07	210.32	146.56	54.57	33.02
Prepaid Expenses	-	2.04	0.51	3.71	-
Other Current Assets	42.96	1.92	2.68	2.53	-0
Total Current Assets	330.37	345.71	231.2	124.68	151.47
Property, Plant & Equipment	63.37	69.72	78.19	74.75	5.74
Long-Term Investments	369.49	199.34	89.63	440.09	207.92
Other Intangible Assets	0	0.01	0.02	0.04	0.07
Long-Term Deferred Tax Assets	0.01	0.01	0.71	-	-
Other Long-Term Assets	128.99	0.27	0.27	0.54	0.54
Total Assets	892.23	615.06	400.02	640.1	365.74
Accounts Payable	9.89	9.76	8.12	8.22	2.76
Accrued Expenses	-	18.99	16.77	14.25	15.9
Short-Term Debt	11.25	7.81	9.78	0.75	4.2
Current Portion of Long-Term Debt	-	9.91	9.89	7.81	0.03
Current Income Taxes Payable	19.5	13.12	14.98	49.19	0.17
Other Current Liabilities	22.42	2.61	2.29	0.03	0
Total Current Liabilities	63.07	62.2	61.83	80.25	23.06
Long-Term Debt	8.88	18.81	28.69	30.14	-
Pension & Post-Retirement Benefits	-	7.32	5.28	3.2	2.05
Long-Term Deferred Tax Liabilities	41.37	32.46	2.04	2.03	-
Other Long-Term Liabilities	7.98	-	-	-	-0.26
Total Liabilities	121.29	120.79	97.84	115.62	24.84
Common Stock	102.78	102.78	102.78	102.78	41.11
Additional Paid-In Capital	-	-	-	-	38.54
Retained Earnings	-	355.62	169.7	244.38	133.47
Comprehensive Income & Other	667.91	35.86	29.7	15.98	16.23
Total Common Equity	770.68	494.25	302.18	363.14	229.35
Minority Interest	0.26	0.02	-	161.35	111.55
Shareholders' Equity	770.94	494.27	302.18	524.48	340.91
Total Liabilities & Equity	892.23	615.06	400.02	640.1	365.74
Total Debt	20.13	36.54	48.37	38.7	4.23
Net Cash (Debt)	83.21	94.89	33.1	25.18	114.22
Net Cash Growth	-12.32%	186.73%	31.45%	-77.96%	6.21%
Net Cash Per Share	0.81	0.92	0.32	0.24	1.11
Filing Date Shares Outstanding	103.19	102.77	102.77	102.77	102.78
Total Common Shares Outstanding	103.19	102.77	102.77	102.77	102.78
Working Capital	267.3	283.51	169.38	44.43	128.42
Book Value Per Share	7.47	4.81	2.94	3.53	2.23
Tangible Book Value	770.68	494.25	302.16	363.09	229.28
Tangible Book Value Per Share	7.47	4.81	2.94	3.53	2.23
Buildings	-	79.23	78.57	-	-
Machinery	-	9.41	7.74	6.18	-
Construction In Progress	-	-	-	65.82	-

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