VELS Film International 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	20.81	237.06	62.78	76.63	6.69
Cash & Short-Term Investments	20.81	237.06	62.78	76.63	6.69
Cash Growth	-91.22%	277.64%	-18.08%	1046.04%	-
Accounts Receivable	127.39	145.98	73.52	25.71	189.21
Other Receivables	-	-	100	100	-
Receivables	128.86	173.13	182.45	126.08	189.57
Inventory	3,236	1,041	685.89	539.89	364.64
Prepaid Expenses	-	-	47.1	19.15	-
Other Current Assets	253.01	204.85	165.55	307.83	268.94
Total Current Assets	3,638	1,656	1,144	1,070	829.83
Property, Plant & Equipment	82.03	2.08	1,161	760.72	360.08
Long-Term Investments	198.96	198.96	-	-	-
Goodwill	-	-	-	-	6.05
Long-Term Deferred Tax Assets	0.34	0.51	35.88	0.05	0.01
Other Long-Term Assets	41.29	41.8	49.63	45.05	24.14
Total Assets	4,070	2,013	2,393	1,875	1,220
Accounts Payable	83.33	39.65	133.69	122.81	105.5
Accrued Expenses	-	755.44	523.66	46.04	1.67
Short-Term Debt	766.73	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	2,132	3.48	131.32	88.69	403.9
Total Current Liabilities	2,982	893.18	1,730	802.74	553.73
Long-Term Debt	626.03	474.15	523.74	543.97	480.32
Long-Term Deferred Tax Liabilities	51.46	-	-	-	-
Other Long-Term Liabilities	0	40	40	0	-0
Total Liabilities	3,660	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
Comprehensive Income & Other	256.3	-	-	-	-
Total Common Equity	385.38	605.8	175.43	539.7	187.94
Minority Interest	25.23	-	-76.31	-11.01	-1.88
Shareholders' Equity	410.61	605.8	99.11	528.69	186.06
Total Liabilities & Equity	4,070	2,013	2,393	1,875	1,220
Total Debt	1,393	567.74	1,464	1,088	510.58
Net Cash (Debt)	-1,372	-330.68	-1,401	-1,012	-503.89
Net Cash Per Share	-108.61	-25.62	-108.55	-104.93	-53.04
Filing Date Shares Outstanding	12.36	12.91	12.91	12.91	9.5
Total Common Shares Outstanding	12.36	12.91	12.91	12.91	9.5
Working Capital	656.03	762.4	-586.1	266.83	276.1
Book Value Per Share	31.17	46.93	13.59	41.81	19.78
Tangible Book Value	385.38	605.8	175.43	539.7	181.89
Tangible Book Value Per Share	31.17	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