Wheels India 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	-	42	47.6	40.5	35.7	22.2
Cash & Short-Term Investments	212.3	42	47.6	40.5	35.7	22.2
Cash Growth	18.60%	-11.77%	17.53%	13.44%	60.81%	-50.22%
Accounts Receivable	-	8,008	7,263	7,690	8,913	7,410
Other Receivables	-	71.9	120.1	87.7	280.2	252.5
Receivables	-	8,080	7,384	7,778	9,194	7,662
Inventory	-	7,690	8,825	8,840	7,999	5,479
Prepaid Expenses	-	230	258.4	204.9	288.5	122.6
Other Current Assets	-	1,419	1,363	1,315	1,290	1,005
Total Current Assets	-	17,461	17,877	18,179	18,807	14,291
Property, Plant & Equipment	-	13,105	11,913	11,403	10,258	9,939
Long-Term Investments	-	462.7	320.7	221.6	245	231.4
Goodwill	-	318	318	318	-	-
Other Intangible Assets	-	32.9	38.1	25.2	28.2	33.9
Other Long-Term Assets	-	504.1	574.6	329.4	401.8	267.6
Total Assets	-	31,884	31,041	30,476	29,740	24,763
Accounts Payable	-	12,213	11,971	11,549	10,845	8,969
Accrued Expenses	-	1,744	1,586	1,760	1,629	1,123
Short-Term Debt	-	2,921	4,119	4,332	4,438	2,352
Current Portion of Long-Term Debt	-	1,296	598.1	1,584	1,532	1,073
Current Portion of Leases	-	71.8	77.7	99.2	96.8	55.8
Current Income Taxes Payable	-	14.8	-	-	66	65.7
Current Unearned Revenue	-	20.5	20.8	18.1	14.7	13.9
Other Current Liabilities	-	518.8	610.6	438.6	420	278.4
Total Current Liabilities	-	18,800	18,982	19,782	19,041	13,931
Long-Term Debt	-	3,030	2,876	2,064	2,520	3,345
Long-Term Leases	-	48.8	107.8	110	171.8	150.9
Pension & Post-Retirement Benefits	-	101.6	88.4	85.3	76.3	77.4
Long-Term Deferred Tax Liabilities	-	579.7	498.4	461.3	423.9	458.7
Total Liabilities	-	22,560	22,552	22,503	22,233	17,963
Common Stock	-	244.3	244.3	240.6	240.6	240.6
Additional Paid-In Capital	-	1,605	1,605	1,315	1,315	1,315
Retained Earnings	-	7,394	6,576	6,043	5,826	5,086
Comprehensive Income & Other	-	-23.1	-27.2	243.8	-45	-34.4
Total Common Equity	9,634	9,220	8,398	7,843	7,337	6,607
Minority Interest	-	104.1	91.6	130	170	193.1
Shareholders' Equity	9,753	9,324	8,489	7,973	7,507	6,800
Total Liabilities & Equity	-	31,884	31,041	30,476	29,740	24,763
Total Debt	7,364	7,368	7,778	8,190	8,759	6,977
Net Cash (Debt)	-7,152	-7,326	-7,730	-8,149	-8,723	-6,955
Net Cash Per Share	-292.64	-299.82	-316.38	-333.54	-362.48	-288.99
Filing Date Shares Outstanding	24.44	24.43	24.43	24.06	24.06	24.06
Total Common Shares Outstanding	24.44	24.43	24.43	24.06	24.06	24.06
Working Capital	-	-1,339	-1,105	-1,603	-233.9	360
Book Value Per Share	394.18	377.36	343.69	325.91	304.88	274.55
Tangible Book Value	9,261	8,869	8,041	7,500	7,309	6,573
Tangible Book Value Per Share	378.93	363.00	329.12	311.65	303.71	273.14
Land	-	401.4	401.4	401.4	401.4	419.5
Buildings	-	2,595	2,380	2,273	2,023	1,756
Machinery	-	20,250	18,388	16,883	15,176	14,599
Construction In Progress	-	503.4	774.7	1,142	1,255	1,139

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