Viviana Power Tech 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	Dec '25 Dec 31, 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	15.78	10.18	0.36	2.41	7.87	16.31
Short-Term Investments	-	-	-	-	-	2.5
Accounts Receivable	1,614	1,243	274.45	202.64	98.27	89.75
Other Receivables	-	0.27	-	1.09	-	-
Inventory	132.76	107.37	40.19	30.29	15.7	20.83
Prepaid Expenses	-	4.96	0.89	0.24	0.18	0.19
Loans Receivable Current	42.37	25.77	27.21	-	-	-
Other Current Assets	166.96	40.55	20.75	61.5	8.45	11.16
Total Current Assets	1,972	1,432	363.84	298.17	130.45	140.74
Property, Plant & Equipment	25.16	14.51	11.04	6.76	7.76	8.72
Goodwill	30.56	30.56	-	-	-	-
Other Intangible Assets	0.59	0.71	0.88	0.18	-	-
Long-Term Investments	101.28	331.22	34.76	20.18	1.02	1.63
Long-Term Deferred Tax Assets	1.9	1.32	0.52	0.67	0.12	-
Long-Term Accounts Receivable	-	-	-	9.38	38.44	13.82
Other Long-Term Assets	411.57	326.69	112.23	6.33	36.97	24.02
Total Assets	3,187	2,137	523.27	341.67	214.77	188.92
Accounts Payable	830.61	873.9	30.63	32.42	45	59.93
Accrued Expenses	-	35.62	13.18	7.18	14.08	9.14
Short-Term Debt	626.24	385.99	121.55	53.33	56.49	48.8
Current Portion of Long-Term Debt	-	15.65	27.21	26.38	-	-
Current Income Taxes Payable	84.36	80.9	22.74	10.6	10.26	3.55
Other Current Liabilities	459.72	29.72	40.62	10.19	13.16	5.77
Total Current Liabilities	2,001	1,422	255.92	140.1	138.99	127.18
Long-Term Debt	84.6	108.72	18.17	21.08	8.33	23.32
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.02
Other Long-Term Liabilities	339.71	1.96	4.29	0	-0	-
Total Liabilities	2,425	1,532	278.37	161.18	147.32	150.52
Common Stock	101.25	62.77	59.7	59.7	2.3	2.3
Additional Paid-In Capital	-	254	65.5	65.5	-	-
Retained Earnings	-	280.14	119.7	55.28	65.15	36.1
Comprehensive Income & Other	660.47	8.05	-	-	-	-
Shareholders' Equity	761.72	604.95	244.9	180.48	67.45	38.4
Total Liabilities & Equity	3,187	2,137	523.27	341.67	214.77	188.92
Total Debt	710.84	510.36	166.93	100.78	64.82	72.12
Net Cash (Debt)	-695.06	-500.17	-166.56	-98.38	-56.95	-53.31
Net Cash Per Share	-69.87	-50.63	-17.44	-11.75	-8.60	-8.05
Filing Date Shares Outstanding	10.46	10.04	9.55	9.55	6.99	6.62
Total Common Shares Outstanding	10.46	10.04	9.55	9.55	6.99	6.62
Working Capital	-29.23	10.62	107.92	158.07	-8.54	13.55
Book Value Per Share	72.83	60.24	25.64	18.89	9.65	5.80
Tangible Book Value	730.57	573.68	244.02	180.31	67.45	38.4
Tangible Book Value Per Share	69.86	57.13	25.55	18.88	9.65	5.80
Buildings	-	1.82	1.25	0.25	-	-
Machinery	-	26.99	21.61	15.9	15.08	14.13

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.