Vikas Lifecare 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	10.8	57.31	138.36	96.15	77.05
Short-Term Investments	-	22.69	21	16.99	-
Cash & Short-Term Investments	10.8	80	159.36	113.13	77.05
Cash Growth	-86.50%	-49.80%	40.86%	46.83%	3998.19%
Accounts Receivable	1,406	1,280	1,460	1,694	427.52
Other Receivables	-	275.61	171.59	59.16	19.97
Receivables	1,566	1,557	1,648	1,754	597.31
Inventory	52.11	47.95	92.14	125.31	284.9
Prepaid Expenses	-	2.27	0.72	1.57	0.53
Other Current Assets	975.96	1,013	490.66	275.94	259.28
Total Current Assets	2,605	2,700	2,391	2,270	1,219
Property, Plant & Equipment	277.86	365.17	303.78	216.25	51.76
Long-Term Investments	3,943	539.63	1,827	771.44	843.76
Goodwill	14.73	104.4	104.4	104.4	14.73
Other Intangible Assets	59.26	68.67	78.07	87.48	150.8
Long-Term Accounts Receivable	-	29.32	1.67	53.79	83.77
Long-Term Deferred Tax Assets	157.04	44.97	-	9.54	-
Other Long-Term Assets	405.36	3,401	811.03	1,007	778.32
Total Assets	7,601	7,293	5,547	4,548	3,208
Accounts Payable	587.65	597.55	147.59	588.03	666.41
Accrued Expenses	0.35	114.98	116.64	107.03	108.12
Short-Term Debt	-	354.69	146.88	199.32	203.92
Current Portion of Long-Term Debt	544.5	22.28	20.9	9.13	3.37
Current Portion of Leases	2.1	1.81	-	-	-
Current Income Taxes Payable	28.86	69.13	41.53	38.48	16.61
Current Unearned Revenue	-	366.36	60.75	104.47	47.87
Other Current Liabilities	417.49	0.02	0.02	16.82	-0
Total Current Liabilities	1,581	1,527	534.3	1,063	1,046
Long-Term Debt	506.95	385.17	177.12	95.63	23.48
Long-Term Leases	0.95	3.05	-	-	-
Long-Term Unearned Revenue	-	39	44	44	44
Pension & Post-Retirement Benefits	2.28	4.51	3.79	3.05	3.05
Long-Term Deferred Tax Liabilities	-	-	1.57	4.22	91.35
Other Long-Term Liabilities	0	2	1.9	1.8	3.03
Total Liabilities	2,091	1,961	762.67	1,212	1,211
Common Stock	1,860	1,860	1,652	1,439	1,098
Additional Paid-In Capital	-	3,318	2,698	1,796	635.63
Retained Earnings	-	82.78	192.93	49.03	202.62
Comprehensive Income & Other	3,655	56.88	223.5	29.1	58.01
Total Common Equity	5,515	5,318	4,767	3,313	1,994
Minority Interest	-4.92	14.43	17.44	23.23	2.53
Shareholders' Equity	5,510	5,332	4,784	3,336	1,997
Total Liabilities & Equity	7,601	7,293	5,547	4,548	3,208
Total Debt	1,054	767	344.9	304.07	230.77
Net Cash (Debt)	-1,044	-687.01	-185.54	-190.94	-153.73
Net Cash Per Share	-0.57	-0.37	-0.12	-0.15	-0.16
Filing Date Shares Outstanding	1,890	1,860	1,652	1,439	1,231
Total Common Shares Outstanding	1,890	1,860	1,652	1,439	1,106
Working Capital	1,024	1,174	1,857	1,207	172.76
Book Value Per Share	2.92	2.86	2.88	2.30	1.80
Tangible Book Value	5,441	5,145	4,584	3,121	1,829
Tangible Book Value Per Share	2.88	2.77	2.77	2.17	1.65
Land	-	172.78	123.1	122.63	9.78
Buildings	-	29.77	7.84	10.07	6.81
Machinery	-	277.49	250.19	169.96	72.22
Construction In Progress	-	6.53	0.74	-	-