Viviana Power Tech Limited (NSE:VIVIANA)

Viviana Power Tech Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	7.22	10.18	0.36	2.41	7.87	16.31
Short-Term Investments	-	-	-	-	-	2.5
Accounts Receivable	339.84	1,243	274.45	202.64	98.27	89.75
Other Receivables	-	0.27	-	1.09	-	-
Inventory	134.2	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	681.79	25.77	27.21	-	-	-
Other Current Assets	498.19	40.55	20.75	61.5	8.45	11.16
Total Current Assets	1,661	1,432	363.84	298.17	130.45	140.74
Property, Plant & Equipment	20.54	14.51	11.04	6.76	7.76	8.72
Goodwill	30.56	30.56	-	-	-	-
Other Intangible Assets	0.63	0.71	0.88	0.18	-	-
Long-Term Investments	94.64	237.13	34.76	20.18	1.02	1.63
Long-Term Deferred Tax Assets	0.96	1.32	0.52	0.67	0.12	-
Long-Term Accounts Receivable	-	-	-	9.38	38.44	13.82
Other Long-Term Assets	501.22	420.78	112.23	6.33	36.97	24.02
Total Assets	2,310	2,137	523.27	341.67	214.77	188.92
Accounts Payable	117.87	873.9	30.63	32.42	45	59.93
Accrued Expenses	-	35.62	13.18	7.18	14.08	9.14
Short-Term Debt	509.32	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	517.41	80.9	22.74	10.6	10.26	3.55
Other Current Liabilities	17.98	29.72	40.62	10.19	13.16	5.77
Total Current Liabilities	1,163	1,422	255.92	140.1	138.99	127.18
Long-Term Debt	207.21	108.72	18.17	21.08	8.33	23.32
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.02
Other Long-Term Liabilities	238.03	1.96	4.29	0	-0	-
Total Liabilities	1,608	1,532	278.37	161.18	147.32	150.52
Common Stock	63.28	62.77	59.7	59.7	2.3	2.3
Additional Paid-In Capital	-	254	65.5	65.5	-	-
Retained Earnings	638.68	280.14	119.7	55.28	65.15	36.1
Comprehensive Income & Other	-	8.05	-	-	-	-
Shareholders' Equity	701.96	604.95	244.9	180.48	67.45	38.4
Total Liabilities & Equity	2,310	2,137	523.27	341.67	214.77	188.92
Total Debt	716.52	510.36	166.93	100.78	64.82	72.12
Net Cash (Debt)	-709.3	-500.17	-166.56	-98.38	-56.95	-53.31
Net Cash Per Share	-72.57	-50.63	-17.44	-11.75	-8.60	-8.05
Filing Date Shares Outstanding	8.48	10.04	9.55	9.55	6.99	6.62
Total Common Shares Outstanding	8.48	10.04	9.55	9.55	6.99	6.62
Working Capital	498.66	10.62	107.92	158.07	-8.54	13.55
Book Value Per Share	82.81	60.24	25.64	18.89	9.65	5.80
Tangible Book Value	670.77	573.68	244.02	180.31	67.45	38.4
Tangible Book Value Per Share	79.13	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.