VLS Finance 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	866.28	3,223	291.46	445.19	736.39
Long-Term Investments	19,359	22,113	31,786	27,586	34,391
Loans & Lease Receivables	81.18	80.96	81.4	81.44	80.73
Other Receivables	133.87	48.49	206.9	225.36	47.78
Property, Plant & Equipment	627.41	647.13	666.67	252.87	273.11
Other Intangible Assets	0.19	0.24	0.01	0.02	0.07
Restricted Cash	-	15.97	9.86	-	-
Other Current Assets	-	311.41	1,624	1,234	1,225
Other Long-Term Assets	983.89	665.93	858.23	803.55	95.74
Total Assets	22,052	27,106	35,524	30,628	36,850
Accounts Payable	209.13	8.53	1.84	1.01	48.89
Accrued Expenses	-	38.17	31.69	31.39	13.94
Short-Term Debt	2.99	8.62	1.79	6.88	9.13
Current Portion of Leases	-	-	2.1	2.19	1.87
Long-Term Leases	-	-	-	2.1	3.99
Other Current Liabilities	40.43	42	37.18	32.31	25.7
Long-Term Deferred Tax Liabilities	616.49	2,266	5,605	5,530	7,093
Pension & Post-Retirement Benefits	-	21.74	15.79	13.9	0.53
Other Long-Term Liabilities	49.74	0.78	2.42	2.58	-
Total Liabilities	918.78	2,386	5,698	5,622	7,197
Common Stock	315.01	340.1	347.96	352.28	386.62
Additional Paid-In Capital	-	47.43	308.55	377.17	962.75
Retained Earnings	-	18,018	15,188	10,343	9,776
Comprehensive Income & Other	20,818	6,314	13,982	13,934	18,528
Total Common Equity	21,133	24,720	29,826	25,006	29,653
Minority Interest	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	21,133	24,720	29,826	25,006	29,653
Total Liabilities & Equity	22,052	27,106	35,524	30,628	36,850
Total Debt	2.99	8.62	3.89	11.17	14.99
Net Cash (Debt)	863.29	3,214	287.57	434.02	721.4
Net Cash Growth	-73.14%	1017.73%	-33.74%	-39.84%	-31.37%
Net Cash Per Share	25.80	93.50	8.25	11.23	18.66
Filing Date Shares Outstanding	33.44	34.01	34.8	35.23	38.66
Total Common Shares Outstanding	33.44	34.01	34.8	35.23	38.66
Working Capital	828.78	3,582	2,139	1,912	1,990
Book Value Per Share	631.93	726.84	857.18	709.84	766.99
Tangible Book Value	21,133	24,720	29,826	25,006	29,653
Tangible Book Value Per Share	631.93	726.83	857.18	709.84	766.98

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