Vdeal System Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	10.46	5.73	3.31	3.71	2.76	10.36
Cash & Short-Term Investments	10.46	5.73	3.31	3.71	2.76	10.36
Cash Growth	-48.19%	73.01%	-10.74%	34.12%	-73.32%	21.43%
Accounts Receivable	154.58	163.18	158.8	59.79	33.67	36.21
Other Receivables	-	-	-	-	-	0.97
Receivables	154.58	163.18	158.8	59.79	33.67	37.17
Inventory	250.27	244.68	80.01	57.84	46.27	31.52
Other Current Assets	39.01	36.79	1.82	3.61	3.17	5.31
Total Current Assets	454.31	450.38	243.94	124.95	85.88	84.36
Property, Plant & Equipment	35.68	36.09	26.19	27.6	26.91	29.77
Other Intangible Assets	1.25	1.43	1.48	0.73	0.25	0.57
Long-Term Deferred Tax Assets	-	-	-	-	-	-0.24
Other Long-Term Assets	1.41	1.24	1.18	1.16	1.19	1.17
Total Assets	492.64	489.14	272.79	154.44	114.23	115.64
Accounts Payable	97.06	107.37	93.02	48.91	23.97	28.04
Accrued Expenses	-	3.08	8.06	2.61	0.77	0.78
Short-Term Debt	86.4	69.97	37.71	32.24	28.69	35.48
Current Portion of Long-Term Debt	-	14.26	20.01	19.71	14.59	-
Current Portion of Leases	-	0.45	0.34	0.28	0.19	-
Current Income Taxes Payable	14.91	10.94	10.59	3.33	0.92	0.55
Other Current Liabilities	6.63	3.19	2.87	2.36	1.13	2.62
Total Current Liabilities	204.99	209.25	172.6	109.44	70.25	67.47
Long-Term Debt	16.5	21.36	35.19	9.92	20.11	27.3
Long-Term Leases	-	0.4	0.85	0.23	0.57	-
Long-Term Deferred Tax Liabilities	1.91	1.69	1.28	0.67	0.13	-
Other Long-Term Liabilities	0	-0	-0	-	-	-
Total Liabilities	223.4	232.7	209.92	120.26	91.06	94.77
Common Stock	48.91	48.91	32.77	2.98	2.98	2.98
Additional Paid-In Capital	-	137.52	-	6.83	6.83	6.83
Retained Earnings	-	70.01	30.11	24.38	13.37	11.06
Comprehensive Income & Other	220.34	-	-	-	-0	-
Shareholders' Equity	269.24	256.44	62.88	34.18	23.17	20.86
Total Liabilities & Equity	492.64	489.14	272.79	154.44	114.23	115.64
Total Debt	102.89	106.44	94.11	62.38	64.14	62.78
Net Cash (Debt)	-92.44	-100.71	-90.8	-58.67	-61.38	-52.42
Net Cash Per Share	-18.92	-23.92	-27.71	-17.91	-18.73	-16.00
Filing Date Shares Outstanding	4.89	4.89	3.28	3.28	3.28	3.28
Total Common Shares Outstanding	4.89	4.89	3.28	3.28	3.28	3.28
Working Capital	249.32	241.13	71.34	15.5	15.63	16.89
Book Value Per Share	55.11	52.44	19.19	10.43	7.07	6.37
Tangible Book Value	267.99	255.01	61.39	33.45	22.92	20.29
Tangible Book Value Per Share	54.85	52.14	18.74	10.21	7.00	6.19
Buildings	-	19.67	14.17	14.17	14.17	13.61
Machinery	-	37.99	30.99	28.94	28.24	27.23

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