Value 360 Communication Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Jan '25 Jan 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	55.32	59.74	61.45	62.32	17.99
Trading Asset Securities	23.41	-	-	-	-
Cash & Short-Term Investments	78.73	59.74	61.45	62.32	17.99
Cash Growth	31.79%	-2.78%	-1.41%	246.47%	26.83%
Accounts Receivable	179.83	193.59	144	144.59	119.53
Other Receivables	-	60.32	-	38.68	38.87
Receivables	179.95	253.9	144.13	183.27	158.4
Prepaid Expenses	6.09	7.2	28.68	-	-
Other Current Assets	75.79	4.64	56.15	0.87	0.75
Total Current Assets	340.55	325.47	290.4	246.46	177.14
Property, Plant & Equipment	24.61	25.8	23.73	6.06	3.55
Long-Term Investments	3.01	3.01	3.01	-	-
Goodwill	25.68	25.68	25.68	25.68	25.68
Other Intangible Assets	94.82	88	26.81	-	-
Long-Term Deferred Tax Assets	10.77	11.16	1.29	7.8	6.56
Other Long-Term Assets	14.34	14.36	13.66	13.16	8.42
Total Assets	528.31	517.92	397.23	300.86	221.35
Accounts Payable	29.24	44.89	36.53	30.57	27.19
Accrued Expenses	32.72	14.77	26.82	11.9	10.16
Short-Term Debt	67.24	20.66	66.96	-	-
Current Portion of Long-Term Debt	-	50.21	-	36.46	35.37
Current Income Taxes Payable	28.55	28.16	18.75	25.37	17.79
Other Current Liabilities	50.6	57.44	33.86	34.21	38.99
Total Current Liabilities	208.35	216.12	182.92	138.51	129.5
Long-Term Debt	39.59	40.09	76.25	68.48	13.3
Pension & Post-Retirement Benefits	19.87	18.58	18.75	14.33	12.74
Other Long-Term Liabilities	5.79	5.99	3.82	4.28	2.7
Total Liabilities	273.6	280.77	281.75	225.6	158.24
Common Stock	116.45	115.93	0.1	0.1	0.1
Additional Paid-In Capital	67.9	65.43	-	-	-
Retained Earnings	66.96	52.65	113.04	73.1	61.37
Total Common Equity	251.31	234.01	113.14	73.2	61.47
Minority Interest	3.4	3.13	2.34	2.06	1.65
Shareholders' Equity	254.71	237.14	115.48	75.26	63.11
Total Liabilities & Equity	528.31	517.92	397.23	300.86	221.35
Total Debt	106.83	110.96	143.21	104.94	48.67
Net Cash (Debt)	-28.1	-51.23	-81.77	-42.62	-30.68
Net Cash Per Share	-2.62	-4.42	-8.18	-4.26	-3.07
Filing Date Shares Outstanding	12.26	12.26	10	10	10
Total Common Shares Outstanding	11.65	11.59	10	10	10
Working Capital	132.2	109.35	107.48	107.95	47.64
Book Value Per Share	21.58	20.19	11.31	7.32	6.15
Tangible Book Value	130.81	120.33	60.65	47.51	35.78
Tangible Book Value Per Share	11.23	10.38	6.06	4.75	3.58
Machinery	57.59	57.22	53.74	27.79	23.32

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