Value 360 Communication 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 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Jan '25 Jan 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	21.99	55.32	59.74	61.45	62.32
Trading Asset Securities	-	23.41	-	-	-
Cash & Short-Term Investments	21.99	78.73	59.74	61.45	62.32
Cash Growth	-72.07%	31.79%	-2.78%	-1.41%	246.47%
Accounts Receivable	306.88	179.83	193.59	144	144.59
Other Receivables	-	-	60.32	-	38.68
Receivables	306.88	179.95	253.9	144.13	183.27
Prepaid Expenses	-	6.09	7.2	28.68	-
Other Current Assets	82.37	75.79	4.64	56.15	0.87
Total Current Assets	411.23	340.55	325.47	290.4	246.46
Property, Plant & Equipment	22.5	24.61	25.8	23.73	6.06
Long-Term Investments	26.42	3.01	3.01	3.01	-
Goodwill	25.68	25.68	25.68	25.68	25.68
Other Intangible Assets	204.5	94.82	88	26.81	-
Long-Term Deferred Tax Assets	12.44	10.77	11.16	1.29	7.8
Other Long-Term Assets	21.08	14.34	14.36	13.66	13.16
Total Assets	771.24	528.31	517.92	397.23	300.86
Accounts Payable	53.06	29.24	44.89	36.53	30.57
Accrued Expenses	52.16	32.72	14.77	26.82	11.9
Short-Term Debt	96.47	67.24	20.66	66.96	-
Current Portion of Long-Term Debt	-	-	50.21	-	36.46
Current Income Taxes Payable	-	28.55	28.16	18.75	25.37
Other Current Liabilities	72.42	50.6	57.44	33.86	34.21
Total Current Liabilities	274.11	208.35	216.12	182.92	138.51
Long-Term Debt	93.74	39.59	40.09	76.25	68.48
Pension & Post-Retirement Benefits	-	19.87	18.58	18.75	14.33
Other Long-Term Liabilities	22.06	5.79	5.99	3.82	4.28
Total Liabilities	389.91	273.6	280.77	281.75	225.6
Common Stock	122.61	116.45	115.93	0.1	0.1
Additional Paid-In Capital	-	67.9	65.43	-	-
Retained Earnings	-	66.96	52.65	113.04	73.1
Comprehensive Income & Other	254.16	-	-	-	-
Total Common Equity	376.77	251.31	234.01	113.14	73.2
Minority Interest	4.56	3.4	3.13	2.34	2.06
Shareholders' Equity	381.33	254.71	237.14	115.48	75.26
Total Liabilities & Equity	771.24	528.31	517.92	397.23	300.86
Total Debt	190.21	106.83	110.96	143.21	104.94
Net Cash (Debt)	-168.22	-28.1	-51.23	-81.77	-42.62
Net Cash Per Share	-13.79	-2.62	-4.42	-8.18	-4.26
Filing Date Shares Outstanding	12.2	12.26	12.26	10	10
Total Common Shares Outstanding	12.2	11.65	11.59	10	10
Working Capital	137.12	132.2	109.35	107.48	107.95
Book Value Per Share	30.89	21.58	20.19	11.31	7.32
Tangible Book Value	146.59	130.81	120.33	60.65	47.51
Tangible Book Value Per Share	12.02	11.23	10.38	6.06	4.75
Machinery	-	57.59	57.22	53.74	27.79