Viyash Scientific 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	2,697	626.6	648.1	415.74	574.96
Short-Term Investments	0.5	4.18	1.12	0.46	1.38
Trading Asset Securities	-	-	25.01	-	12.99
Cash & Short-Term Investments	2,698	630.78	674.23	416.2	589.33
Cash Growth	327.66%	-6.44%	62.00%	-29.38%	-0.78%
Accounts Receivable	10,452	3,632	3,356	3,410	3,292
Other Receivables	-	10.74	16.92	4.47	7.07
Receivables	10,454	3,645	3,375	3,417	3,302
Inventory	8,032	3,853	3,462	3,461	3,480
Prepaid Expenses	-	69.74	66.96	61.69	59.1
Other Current Assets	1,362	539.12	650.41	542.64	401.63
Total Current Assets	22,546	8,737	8,229	7,899	7,832
Property, Plant & Equipment	12,066	2,994	3,112	3,521	3,263
Long-Term Investments	0.2	0.05	0.05	0.05	367.91
Goodwill	8,687	2,488	2,349	2,400	1,808
Other Intangible Assets	980.5	534.44	617.21	684.23	690.38
Long-Term Deferred Tax Assets	833.7	1,027	783.55	453.62	291.98
Other Long-Term Assets	1,171	238.23	312.88	332.77	257.29
Total Assets	46,284	16,019	15,404	15,291	14,510
Accounts Payable	5,973	2,567	2,512	2,443	2,580
Accrued Expenses	-	138.7	80.7	60	72.08
Short-Term Debt	-	1,609	2,459	1,821	1,595
Current Portion of Long-Term Debt	1,337	116.24	626.92	657.01	328.93
Current Portion of Leases	155	85.6	73.17	87.27	81.57
Current Income Taxes Payable	240.6	118.62	33.43	63.41	82.34
Current Unearned Revenue	-	-	100.6	-	-
Other Current Liabilities	1,754	415	384.25	455.6	380.41
Total Current Liabilities	9,459	5,050	6,270	5,588	5,121
Long-Term Debt	3,021	2,739	1,427	1,501	1,225
Long-Term Leases	384.4	263.07	290.97	369.7	418.52
Pension & Post-Retirement Benefits	-	80.43	65.45	74.68	56.89
Long-Term Deferred Tax Liabilities	327.7	37.4	68.73	122.53	157.7
Other Long-Term Liabilities	1,945	146.11	152.01	143.76	129.8
Total Liabilities	15,137	8,316	8,274	7,799	7,109
Common Stock	873.7	500.6	498.86	498.86	496.74
Additional Paid-In Capital	-	9,204	9,003	9,003	8,743
Retained Earnings	-	1,499	1,202	1,230	1,119
Treasury Stock	-	-24.72	-24.72	-57.71	-57.71
Comprehensive Income & Other	28,237	-4,134	-4,114	-3,686	-3,380
Total Common Equity	29,111	7,045	6,566	6,988	6,921
Minority Interest	2,037	658.88	563.99	504.12	480.06
Shareholders' Equity	31,147	7,704	7,130	7,492	7,401
Total Liabilities & Equity	46,284	16,019	15,404	15,291	14,510
Total Debt	4,898	4,812	4,877	4,436	3,649
Net Cash (Debt)	-2,200	-4,182	-4,203	-4,020	-3,060
Net Cash Per Share	-4.98	-16.32	-16.82	-16.18	-12.20
Filing Date Shares Outstanding	434.25	249.89	249.02	248.47	247.41
Total Common Shares Outstanding	434.25	249.89	249.02	248.47	247.41
Working Capital	13,087	3,687	1,959	2,311	2,711
Book Value Per Share	67.04	28.19	26.37	28.12	27.97
Tangible Book Value	19,443	4,022	3,599	3,903	4,423
Tangible Book Value Per Share	44.77	16.10	14.45	15.71	17.88
Land	-	84.91	92.1	94.77	85.13
Buildings	-	1,324	1,309	1,225	1,095
Machinery	-	3,670	3,511	3,260	2,789
Construction In Progress	-	150.79	110.81	513.87	88.13
Leasehold Improvements	-	16.77	14.97	10.23	5.18

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