VELS Film International 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
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
Cash & Equivalents	0.94	237.06	62.78	76.63	6.69
Cash & Short-Term Investments	0.94	237.06	62.78	76.63	6.69
Cash Growth	-98.25%	277.64%	-18.08%	1046.04%	-
Accounts Receivable	118.7	145.98	73.52	25.71	189.21
Other Receivables	-	-	100	100	-
Receivables	125.11	173.13	182.45	126.08	189.57
Inventory	2,210	1,041	685.89	539.89	364.64
Prepaid Expenses	-	-	47.1	19.15	-
Other Current Assets	421.13	204.85	165.55	307.83	268.94
Total Current Assets	2,757	1,656	1,144	1,070	829.83
Property, Plant & Equipment	1.98	2.08	1,161	760.72	360.08
Long-Term Investments	198.96	198.96	-	-	-
Goodwill	-	-	-	-	6.05
Long-Term Deferred Tax Assets	0.38	0.51	35.88	0.05	0.01
Other Long-Term Assets	41.92	41.8	49.63	45.05	24.14
Total Assets	3,110	2,013	2,393	1,875	1,220
Accounts Payable	135.14	39.65	133.69	122.81	105.5
Accrued Expenses	-	755.44	523.66	46.04	1.67
Short-Term Debt	397.06	93.59	929.79	534.29	5.46
Current Portion of Long-Term Debt	-	-	10.4	9.92	24.8
Current Income Taxes Payable	-	-	-	-	11.4
Current Unearned Revenue	-	1	1	1	1
Other Current Liabilities	1,582	3.48	131.32	88.69	403.9
Total Current Liabilities	2,114	893.18	1,730	802.74	553.73
Long-Term Debt	395.3	474.15	523.74	543.97	480.32
Other Long-Term Liabilities	40	40	40	0	-0
Total Liabilities	2,549	1,407	2,294	1,347	1,034
Common Stock	129.08	129.08	129.08	129.08	95
Additional Paid-In Capital	-	303.31	303.31	303.31	-
Retained Earnings	-	173.41	-256.97	107.3	92.94
Total Common Equity	560.66	605.8	175.43	539.7	187.94
Minority Interest	-	-	-76.31	-11.01	-1.88
Shareholders' Equity	560.66	605.8	99.11	528.69	186.06
Total Liabilities & Equity	3,110	2,013	2,393	1,875	1,220
Total Debt	792.36	567.74	1,464	1,088	510.58
Net Cash (Debt)	-791.42	-330.68	-1,401	-1,012	-503.89
Net Cash Per Share	-61.34	-25.62	-108.55	-104.93	-53.04
Filing Date Shares Outstanding	12.9	12.91	12.91	12.91	9.5
Total Common Shares Outstanding	12.9	12.91	12.91	12.91	9.5
Working Capital	643.26	762.4	-586.1	266.83	276.1
Book Value Per Share	43.46	46.93	13.59	41.81	19.78
Tangible Book Value	560.66	605.8	175.43	539.7	181.89
Tangible Book Value Per Share	43.46	46.93	13.59	41.81	19.15
Land	-	-	-	-	90.52
Buildings	-	0.18	-	-	517.9
Machinery	-	5.08	-	-	169.91
Construction In Progress	-	-	-	-	88.26

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.