Universus Photo Imagings 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	1.3	1.29	13.88	1.27	2.86
Short-Term Investments	2,727	-	-	-	-
Trading Asset Securities	-	3,768	4,279	3,884	3,750
Cash & Short-Term Investments	2,728	3,770	4,293	3,885	3,753
Cash Growth	-27.62%	-12.19%	10.50%	3.52%	142.24%
Accounts Receivable	3.5	11.96	21.12	15.25	26.13
Other Receivables	-	0.05	1,865	0.04	1,743
Receivables	3.5	12	1,886	15.29	1,769
Inventory	19.1	57.54	68.45	121.66	171.42
Prepaid Expenses	-	0.29	0.12	0.27	0.35
Other Current Assets	13.8	25.04	31.99	1,885	41.7
Total Current Assets	2,765	3,864	6,280	5,908	5,736
Property, Plant & Equipment	39.3	40.8	42.08	44.21	46.51
Long-Term Investments	5,444	5,016	2,473	4,626	5,114
Other Intangible Assets	-	-	-	-	0.23
Other Long-Term Assets	2.2	2.3	2.53	2.53	2.99
Total Assets	8,250	8,923	8,797	10,580	10,899
Accounts Payable	3.7	5.54	4.54	8.64	12.67
Accrued Expenses	-	9.35	3.66	4.47	5.3
Current Income Taxes Payable	1.4	4.6	0.2	5.1	60.26
Other Current Liabilities	5.5	1.92	8.36	5.04	4.25
Total Current Liabilities	10.6	21.4	16.75	23.25	82.48
Long-Term Unearned Revenue	-	-	9.35	18.75	28.15
Pension & Post-Retirement Benefits	-	0.72	-	4	6.41
Long-Term Deferred Tax Liabilities	127.2	158.86	134.77	54.67	54.79
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	137.8	180.98	160.87	100.66	171.84
Common Stock	109.5	109.47	109.47	109.47	109.47
Retained Earnings	-	2,956	3,036	5,000	5,691
Comprehensive Income & Other	8,003	5,677	5,490	5,371	4,926
Shareholders' Equity	8,112	8,742	8,636	10,480	10,727
Total Liabilities & Equity	8,250	8,923	8,797	10,580	10,899
Net Cash (Debt)	2,728	3,770	4,293	3,885	3,753
Net Cash Growth	-27.62%	-12.19%	10.50%	3.52%	142.24%
Net Cash Per Share	249.22	344.36	392.18	354.93	342.86
Filing Date Shares Outstanding	10.96	10.95	10.95	10.95	10.95
Total Common Shares Outstanding	10.96	10.95	10.95	10.95	10.95
Working Capital	2,754	3,843	6,263	5,885	5,653
Book Value Per Share	740.45	798.62	788.91	957.36	979.94
Tangible Book Value	8,112	8,742	8,636	10,480	10,727
Tangible Book Value Per Share	740.45	798.62	788.91	957.36	979.92
Land	-	5.06	5.06	5.06	5.06
Buildings	-	53.78	53.78	53.78	53.78
Machinery	-	59.72	59.67	59.61	59.45