Univastu India 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	206.46	12.23	61.17	28.11	45.86
Short-Term Investments	-	-	-	8.42	-
Cash & Short-Term Investments	206.46	12.23	61.17	36.53	45.86
Cash Growth	1588.30%	-80.01%	67.45%	-20.35%	22.31%
Accounts Receivable	806.26	1,103	888.79	839.82	820.23
Other Receivables	-	2.5	1.4	6.45	10.3
Receivables	806.26	1,117	895.61	849.73	830.53
Inventory	24.83	62.9	35.41	6.52	-
Prepaid Expenses	-	2.68	2.09	1.18	0.73
Other Current Assets	1,692	233.7	85.89	34.3	53.3
Total Current Assets	2,730	1,428	1,080	928.26	930.42
Property, Plant & Equipment	152.12	134.07	89.69	84.3	91.12
Long-Term Investments	3.9	3.9	3.9	82.31	0.73
Long-Term Accounts Receivable	259.1	208.11	115.55	77.83	-
Other Long-Term Assets	157.76	102	97.01	57.16	96.78
Total Assets	3,303	1,876	1,386	1,230	1,119
Accounts Payable	1,520	430.95	328.45	294.01	166.8
Accrued Expenses	-	18.86	15.43	24.68	66.65
Short-Term Debt	280.69	290.76	300.42	285.67	317.96
Current Portion of Long-Term Debt	-	6.9	13.5	25.96	-
Current Portion of Leases	1.82	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	189.81	6.32	20.05	-	25.67
Total Current Liabilities	1,992	826.68	725.36	674.45	587.99
Long-Term Debt	50.37	48.27	11.44	20.9	50.64
Long-Term Leases	2.79	4.61	9.29	-	-
Long-Term Unearned Revenue	-	-	-	-	12.1
Pension & Post-Retirement Benefits	-	0.29	-	1.15	-
Long-Term Deferred Tax Liabilities	3.49	3.37	2.97	4.18	4.02
Other Long-Term Liabilities	135.98	134.35	93.7	99.86	77.43
Total Liabilities	2,185	1,018	842.76	800.53	732.18
Common Stock	359.87	119.96	113.65	113.65	113.65
Additional Paid-In Capital	-	174.19	44.21	44.21	44.21
Retained Earnings	-	469.62	365.58	294.21	227.92
Comprehensive Income & Other	673.98	36.31	0.01	-	-
Total Common Equity	1,034	800.07	523.44	452.06	385.77
Minority Interest	84.01	58.82	20.12	-22.75	1.1
Shareholders' Equity	1,118	858.89	543.56	429.32	386.87
Total Liabilities & Equity	3,303	1,876	1,386	1,230	1,119
Total Debt	335.67	352.04	335.87	332.53	368.6
Net Cash (Debt)	-129.21	-339.81	-274.7	-296	-322.73
Net Cash Per Share	-3.59	-9.85	-8.06	-8.68	-9.47
Filing Date Shares Outstanding	36.04	35.99	34.09	34.09	34.09
Total Common Shares Outstanding	36.04	35.99	34.09	34.09	34.09
Working Capital	737.61	601.7	354.81	253.81	342.43
Book Value Per Share	28.69	22.23	15.35	13.26	11.31
Tangible Book Value	1,034	800.07	523.44	452.06	385.77
Tangible Book Value Per Share	28.69	22.23	15.35	13.26	11.31
Buildings	-	17.14	17.14	17.14	17.14
Machinery	-	205.38	145.59	139.48	137.74
Construction In Progress	-	-	0.45	-	-
Leasehold Improvements	-	1.17	-	-	-