Univastu India 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	Sep '25 Sep 30, 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	82.91	12.23	61.17	28.11	45.86	37.5
Short-Term Investments	-	-	-	8.42	-	-
Cash & Short-Term Investments	82.91	12.23	61.17	36.53	45.86	37.5
Cash Growth	-17.73%	-80.01%	67.45%	-20.35%	22.31%	-43.31%
Accounts Receivable	117.37	1,103	888.79	839.82	820.23	951.64
Other Receivables	-	2.5	1.4	6.45	10.3	6.32
Receivables	117.37	1,117	895.61	849.73	830.53	957.97
Inventory	14.92	62.9	35.41	6.52	-	-
Prepaid Expenses	-	2.68	2.09	1.18	0.73	1.05
Other Current Assets	1,722	233.7	85.89	34.3	53.3	23.78
Total Current Assets	1,937	1,428	1,080	928.26	930.42	1,020
Property, Plant & Equipment	130.74	134.07	89.69	84.3	91.12	99.44
Long-Term Investments	3.9	3.9	3.9	82.31	0.73	0.73
Long-Term Accounts Receivable	228.27	208.11	115.55	77.83	-	-
Other Long-Term Assets	128.29	102	97.01	57.16	96.78	94.3
Total Assets	2,429	1,876	1,386	1,230	1,119	1,215
Accounts Payable	797.48	430.95	328.45	294.01	166.8	253.72
Accrued Expenses	73.08	18.86	15.43	24.68	66.65	16.57
Short-Term Debt	-	290.76	300.42	285.67	317.96	284.84
Current Portion of Long-Term Debt	363.68	6.9	13.5	25.96	-	-
Current Portion of Leases	1.65	1.5	1.21	-	-	-
Current Income Taxes Payable	-	46.23	19.96	9.69	-	-
Current Unearned Revenue	-	25.17	26.33	34.44	10.92	-
Other Current Liabilities	45.95	6.32	20.05	-	25.67	69.47
Total Current Liabilities	1,282	826.68	725.36	674.45	587.99	624.59
Long-Term Debt	46.68	48.27	11.44	20.9	50.64	112.17
Long-Term Leases	3.74	4.61	9.29	-	-	-
Long-Term Unearned Revenue	-	-	-	-	12.1	51.65
Pension & Post-Retirement Benefits	-	0.29	-	1.15	-	-
Long-Term Deferred Tax Liabilities	3.71	3.37	2.97	4.18	4.02	3.17
Other Long-Term Liabilities	141.38	134.35	93.7	99.86	77.43	88.73
Total Liabilities	1,477	1,018	842.76	800.53	732.18	880.32
Common Stock	119.96	119.96	113.65	113.65	113.65	113.65
Additional Paid-In Capital	-	174.19	44.21	44.21	44.21	44.21
Retained Earnings	-	469.62	365.58	294.21	227.92	175.54
Comprehensive Income & Other	753.09	36.31	0.01	-	-	-
Total Common Equity	873.04	800.07	523.44	452.06	385.77	333.39
Minority Interest	78.18	58.82	20.12	-22.75	1.1	1.05
Shareholders' Equity	951.23	858.89	543.56	429.32	386.87	334.45
Total Liabilities & Equity	2,429	1,876	1,386	1,230	1,119	1,215
Total Debt	415.75	352.04	335.87	332.53	368.6	397.01
Net Cash (Debt)	-332.84	-339.81	-274.7	-296	-322.73	-359.51
Net Cash Per Share	-9.65	-9.85	-8.06	-8.68	-9.47	-10.54
Filing Date Shares Outstanding	35.99	35.99	34.09	34.09	34.09	34.09
Total Common Shares Outstanding	35.99	35.99	34.09	34.09	34.09	34.09
Working Capital	655.54	601.7	354.81	253.81	342.43	395.7
Book Value Per Share	24.26	22.23	15.35	13.26	11.31	9.78
Tangible Book Value	873.04	800.07	523.44	452.06	385.77	333.39
Tangible Book Value Per Share	24.26	22.23	15.35	13.26	11.31	9.78
Buildings	-	17.14	17.14	17.14	17.14	17.14
Machinery	-	205.38	145.59	139.48	137.74	114.96
Construction In Progress	-	-	0.45	-	-	-
Leasehold Improvements	-	1.17	-	-	-	-

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