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 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	21.99	55.32	61.45	62.32	17.99
Cash & Short-Term Investments	21.99	55.32	61.45	62.32	17.99
Cash Growth	-60.25%	-9.97%	-1.41%	246.47%	26.83%
Accounts Receivable	306.88	179.83	144	156.13	119.53
Other Receivables	55.4	71.98	-	-	-
Receivables	362.28	251.8	144.13	210.53	119.53
Prepaid Expenses	16.39	6.09	28.68	-	-
Other Current Assets	10.58	4.86	56.15	-	48.04
Total Current Assets	411.23	318.07	290.4	272.86	185.56
Property, Plant & Equipment	22.5	24.61	23.73	6.06	3.55
Long-Term Investments	26.42	26.42	3.01	-	-
Goodwill	25.68	25.68	25.68	25.68	-
Other Intangible Assets	204.5	94.82	26.81	-	25.68
Long-Term Deferred Tax Assets	12.44	10.77	1.29	1.29	1.27
Other Long-Term Assets	21.08	14.34	13.66	-	-0
Total Assets	771.24	529.23	397.23	305.88	216.07
Accounts Payable	53.06	29.24	36.53	42.32	27.2
Accrued Expenses	25.17	12.95	26.82	21	30.02
Short-Term Debt	39.85	23.94	66.96	-	-
Current Portion of Long-Term Debt	56.62	42.12	-	-	-
Current Income Taxes Payable	42.27	28.55	18.75	25.37	17.81
Other Current Liabilities	57.15	71.29	33.86	18.19	27.17
Total Current Liabilities	274.11	208.1	182.92	106.89	102.19
Long-Term Debt	93.74	40.77	76.25	104.94	48.67
Pension & Post-Retirement Benefits	18	19.87	18.75	16.13	-
Other Long-Term Liabilities	4.05	5.79	3.82	2.48	-
Total Liabilities	389.91	274.52	281.75	230.44	150.87
Common Stock	122.61	116.46	0.1	0.1	0.1
Additional Paid-In Capital	93.86	67.9	-	-	-
Retained Earnings	160.31	66.96	113.04	73.44	63.43
Total Common Equity	376.77	251.31	113.14	73.54	63.53
Minority Interest	4.56	3.4	2.34	1.9	1.67
Shareholders' Equity	381.33	254.71	115.48	75.44	65.2
Total Liabilities & Equity	771.24	529.23	397.23	305.88	216.07
Total Debt	190.21	106.83	143.21	104.94	48.67
Net Cash (Debt)	-168.22	-51.51	-81.77	-42.62	-30.68
Net Cash Per Share	-13.80	-4.81	-8.18	-4.26	-3.07
Filing Date Shares Outstanding	16.09	12.26	10	10	10
Total Common Shares Outstanding	12.26	11.65	10	10	10
Working Capital	137.12	109.97	107.48	165.96	83.37
Book Value Per Share	30.73	21.58	11.31	7.35	6.35
Tangible Book Value	146.59	130.81	60.65	47.86	37.85
Tangible Book Value Per Share	11.96	11.23	6.06	4.79	3.78
Machinery	64.23	57.59	53.74	-	23.32