WPIL Limited 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	5,247	1,183	4,360	971.15	1,213
Short-Term Investments	-	3,254	1,917	1,608	854.55
Cash & Short-Term Investments	5,247	4,438	6,277	2,579	2,067
Cash Growth	18.23%	-29.30%	143.33%	24.78%	41.54%
Accounts Receivable	12,776	10,681	8,578	9,159	6,760
Other Receivables	-	46.78	87.3	67.04	58.66
Receivables	12,801	10,729	8,666	9,227	6,819
Inventory	3,624	3,741	3,700	3,419	2,955
Other Current Assets	1,445	715.01	605.6	714.69	653.91
Total Current Assets	23,117	19,623	19,248	15,940	12,495
Property, Plant & Equipment	4,649	3,874	3,554	3,739	3,256
Long-Term Investments	420.99	1,377	249.8	197.23	169.36
Goodwill	1,385	751.83	566.11	550.38	617.86
Other Intangible Assets	524.47	367.82	371.6	433.61	389.84
Long-Term Accounts Receivable	1,879	1,447	1,295	816.7	494.54
Long-Term Deferred Tax Assets	64.48	21.86	-	5.91	14.95
Long-Term Deferred Charges	-	73.69	39.25	37.01	33.62
Other Long-Term Assets	439.42	1,640	814.25	175.16	602.63
Total Assets	32,655	29,325	26,280	22,024	18,074
Accounts Payable	2,994	4,163	4,591	4,715	3,864
Accrued Expenses	-	561.06	617.02	574.69	407.04
Short-Term Debt	-	3,723	1,660	1,140	1,238
Current Portion of Long-Term Debt	3,796	293.17	139.74	211.55	332.62
Current Portion of Leases	74.54	62.67	34.79	111.81	128.46
Current Income Taxes Payable	207.74	757.74	429.38	383.02	373.37
Current Unearned Revenue	3,265	1,940	2,478	4,206	2,844
Other Current Liabilities	905.89	146.26	152.51	92.71	76.88
Total Current Liabilities	11,244	11,647	10,102	11,435	9,265
Long-Term Debt	925.97	377.7	265.47	910.57	1,220
Long-Term Leases	226.87	193.3	103.75	203.89	247.39
Pension & Post-Retirement Benefits	-	107.47	86.61	125.78	135.74
Long-Term Deferred Tax Liabilities	248.79	135.94	58.42	94.81	19.94
Other Long-Term Liabilities	354.56	117.72	99.72	125.76	129.6
Total Liabilities	13,000	12,579	10,716	12,896	11,017
Common Stock	97.67	97.67	97.67	97.67	97.67
Additional Paid-In Capital	-	988.92	988.92	988.92	988.92
Retained Earnings	-	12,502	11,363	6,995	5,162
Comprehensive Income & Other	15,806	130.21	9.72	16.53	96.03
Total Common Equity	15,904	13,719	12,459	8,098	6,345
Minority Interest	3,751	3,026	3,104	1,030	711.37
Shareholders' Equity	19,655	16,745	15,563	9,129	7,056
Total Liabilities & Equity	32,655	29,325	26,280	22,024	18,074
Total Debt	5,023	4,650	2,204	2,578	3,167
Net Cash (Debt)	223.52	-212.38	4,073	1.56	-1,099
Net Cash Growth	-	-	260317.90%	-	-
Net Cash Per Share	2.29	-2.17	41.70	0.02	-11.26
Filing Date Shares Outstanding	97.56	97.67	97.67	97.67	97.67
Total Common Shares Outstanding	97.56	97.67	97.67	97.67	97.67
Working Capital	11,873	7,975	9,146	4,505	3,230
Book Value Per Share	163.02	140.46	127.56	82.91	64.96
Tangible Book Value	13,995	12,599	11,521	7,114	5,337
Tangible Book Value Per Share	143.45	129.00	117.96	72.84	54.65
Land	-	1,109	1,129	1,154	840.33
Buildings	-	2,291	1,996	2,263	2,045
Machinery	-	1,570	1,241	1,505	1,572
Construction In Progress	-	92.63	138.47	89.98	91.53

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