V.I.P. Industries 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	455.4	379.7	434.2	331.4	172.9
Short-Term Investments	704.1	77.6	0.1	0.1	96.5
Trading Asset Securities	-	2	10.6	224.6	310.4
Cash & Short-Term Investments	1,160	459.3	444.9	556.1	579.8
Cash Growth	152.45%	3.24%	-20.00%	-4.09%	-74.46%
Accounts Receivable	2,705	3,683	3,276	2,554	2,185
Other Receivables	-	69.6	15.2	1.6	6.5
Receivables	2,705	3,753	3,291	2,555	2,192
Inventory	4,725	6,984	9,157	5,871	5,184
Prepaid Expenses	-	70.3	96.2	110.3	100.5
Other Current Assets	1,118	849.3	1,334	1,027	946.8
Total Current Assets	9,708	12,116	14,323	10,120	9,003
Property, Plant & Equipment	5,162	5,180	5,409	3,201	2,683
Long-Term Investments	25.6	54.8	18.4	10.1	10.3
Other Intangible Assets	10.2	22.4	25.5	21	19.4
Long-Term Deferred Tax Assets	543.5	503.6	252.8	298.2	214
Other Long-Term Assets	593.2	686.6	636.9	503.4	373.2
Total Assets	16,042	18,564	20,665	14,153	12,302
Accounts Payable	4,490	3,863	4,069	3,021	2,824
Accrued Expenses	-	213.3	380.6	424.5	267.6
Short-Term Debt	4,108	4,153	5,328	1,810	1,227
Current Portion of Leases	630.8	612.6	570.8	413.7	384.7
Current Income Taxes Payable	2.9	10.4	15.6	49	9.5
Current Unearned Revenue	-	0.2	0.2	0.6	0.7
Other Current Liabilities	1,094	633.1	531.4	541.9	454.9
Total Current Liabilities	10,325	9,485	10,895	6,261	5,168
Long-Term Leases	2,639	2,746	2,813	1,299	1,370
Long-Term Unearned Revenue	-	0.6	0.6	0.3	0.8
Long-Term Deferred Tax Liabilities	-	-	0.1	4.5	9.4
Other Long-Term Liabilities	182.6	170.3	177.3	171.5	156.8
Total Liabilities	13,147	12,402	13,886	7,736	6,705
Common Stock	284.1	284	283.9	283.3	282.9
Additional Paid-In Capital	-	539.5	489	405.9	365.6
Retained Earnings	-	5,272	5,943	5,663	4,777
Comprehensive Income & Other	2,611	65.8	63	65.1	171
Shareholders' Equity	2,895	6,162	6,779	6,417	5,597
Total Liabilities & Equity	16,042	18,564	20,665	14,153	12,302
Total Debt	7,378	7,511	8,712	3,523	2,982
Net Cash (Debt)	-6,218	-7,052	-8,267	-2,967	-2,402
Net Cash Per Share	-43.77	-49.66	-58.17	-20.89	-16.90
Filing Date Shares Outstanding	142.12	142.02	141.95	141.66	141.47
Total Common Shares Outstanding	142.12	142.02	141.95	141.66	141.47
Working Capital	-617.4	2,631	3,427	3,859	3,834
Book Value Per Share	20.37	43.39	47.76	45.30	39.56
Tangible Book Value	2,885	6,139	6,754	6,396	5,577
Tangible Book Value Per Share	20.30	43.23	47.58	45.15	39.42
Buildings	-	513.5	530.9	357.6	420.1
Machinery	-	3,091	2,858	2,137	1,530
Construction In Progress	-	176.7	133.2	147	71.3

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