Wheels India 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	41.6	42	47.6	40.5	35.7
Cash & Short-Term Investments	41.6	42	47.6	40.5	35.7
Cash Growth	-0.95%	-11.77%	17.53%	13.44%	60.81%
Accounts Receivable	8,177	8,008	7,263	7,690	8,913
Other Receivables	6.7	71.9	120.1	87.7	280.2
Receivables	8,184	8,080	7,384	7,778	9,194
Inventory	7,464	7,690	8,825	8,840	7,999
Prepaid Expenses	-	230	258.4	204.9	288.5
Other Current Assets	2,353	1,419	1,363	1,315	1,290
Total Current Assets	18,043	17,461	17,877	18,179	18,807
Property, Plant & Equipment	15,381	13,105	11,913	11,403	10,258
Long-Term Investments	783.4	462.7	320.7	221.6	245
Goodwill	318	318	318	318	-
Other Intangible Assets	49.8	32.9	38.1	25.2	28.2
Long-Term Deferred Tax Assets	127.6	-	-	-	-
Other Long-Term Assets	567.2	504.1	574.6	329.4	401.8
Total Assets	35,269	31,884	31,041	30,476	29,740
Accounts Payable	13,382	12,213	11,971	11,549	10,845
Accrued Expenses	-	1,744	1,586	1,760	1,629
Short-Term Debt	-	2,921	4,119	4,332	4,438
Current Portion of Long-Term Debt	4,324	1,296	598.1	1,584	1,532
Current Portion of Leases	219.9	71.8	77.7	99.2	96.8
Current Income Taxes Payable	85.4	14.8	-	-	66
Current Unearned Revenue	-	20.5	20.8	18.1	14.7
Other Current Liabilities	2,623	518.8	610.6	438.6	420
Total Current Liabilities	20,633	18,800	18,982	19,782	19,041
Long-Term Debt	2,573	3,030	2,876	2,064	2,520
Long-Term Leases	564.7	48.8	107.8	110	171.8
Pension & Post-Retirement Benefits	140.1	101.6	88.4	85.3	76.3
Long-Term Deferred Tax Liabilities	809	579.7	498.4	461.3	423.9
Total Liabilities	24,720	22,560	22,552	22,503	22,233
Common Stock	244.3	244.3	244.3	240.6	240.6
Additional Paid-In Capital	-	1,605	1,605	1,315	1,315
Retained Earnings	-	7,394	6,576	6,043	5,826
Comprehensive Income & Other	10,170	-23.1	-27.2	243.8	-45
Total Common Equity	10,415	9,220	8,398	7,843	7,337
Minority Interest	134.7	104.1	91.6	130	170
Shareholders' Equity	10,549	9,324	8,489	7,973	7,507
Total Liabilities & Equity	35,269	31,884	31,041	30,476	29,740
Total Debt	7,681	7,368	7,778	8,190	8,759
Net Cash (Debt)	-7,640	-7,326	-7,730	-8,149	-8,723
Net Cash Per Share	-312.66	-299.82	-316.38	-333.54	-362.48
Filing Date Shares Outstanding	24.43	24.43	24.43	24.06	24.06
Total Common Shares Outstanding	24.43	24.43	24.43	24.06	24.06
Working Capital	-2,591	-1,339	-1,105	-1,603	-233.9
Book Value Per Share	426.34	377.36	343.69	325.91	304.88
Tangible Book Value	10,047	8,869	8,041	7,500	7,309
Tangible Book Value Per Share	411.28	363.00	329.12	311.65	303.71
Land	-	401.4	401.4	401.4	401.4
Buildings	-	2,595	2,380	2,273	2,023
Machinery	-	20,250	18,388	16,883	15,176
Construction In Progress	-	503.4	774.7	1,142	1,255

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