W.S. Industries (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	-	332.7	385.8	27.48	225.76	2.46
Short-Term Investments	-	99	88.4	13.72	0.48	-
Cash & Short-Term Investments	91.1	431.7	474.2	41.2	226.24	2.46
Cash Growth	-88.44%	-8.96%	1050.97%	-81.79%	9096.75%	-12.46%
Accounts Receivable	-	1,190	876.7	873.95	1.47	1.58
Other Receivables	-	8.5	3.1	11.69	0.26	-
Receivables	-	1,198	879.8	885.64	1.73	1.58
Inventory	-	108.4	187.7	35.32	-	-
Prepaid Expenses	-	1.6	2	0.38	0.98	1.32
Other Current Assets	-	278.2	132.3	43.79	586.28	719.65
Total Current Assets	-	2,018	1,676	1,006	815.23	725.01
Property, Plant & Equipment	-	94.9	56.7	5.25	0.2	0.21
Long-Term Investments	-	-	-	1	-	-
Long-Term Deferred Tax Assets	-	55.8	106.1	-	-	-
Other Long-Term Assets	-	1,919	1,654	1,378	0.11	0.98
Total Assets	-	4,088	3,492	2,391	815.54	726.2
Accounts Payable	-	256.6	454.8	269.31	104.96	296.22
Accrued Expenses	-	78.2	38.8	32.4	22.99	32.96
Short-Term Debt	-	127.5	227.5	287.5	127.5	297.65
Current Portion of Long-Term Debt	-	127.2	6.5	-	391.14	851.83
Current Portion of Leases	-	4.5	4.5	-	-	-
Current Unearned Revenue	-	6.9	49.7	239.21	-	-
Other Current Liabilities	-	718.1	643.6	547.29	45.3	54.33
Total Current Liabilities	-	1,319	1,425	1,376	691.89	1,533
Long-Term Debt	-	589.1	473.8	355	355	127.5
Long-Term Leases	-	22.9	24.3	-	-	-
Pension & Post-Retirement Benefits	-	2.4	2.4	0.77	-	-
Other Long-Term Liabilities	-	170.3	192.2	9.22	0.21	-
Total Liabilities	-	2,104	2,118	1,741	1,047	1,660
Common Stock	-	633.8	503.3	418.02	262.61	262.61
Additional Paid-In Capital	-	1,529	854	662.16	180.5	180.5
Retained Earnings	-	-5,114	-4,939	-5,407	-5,604	-5,011
Comprehensive Income & Other	-	4,936	4,956	4,977	4,930	3,634
Total Common Equity	2,064	1,985	1,374	650.11	-231.56	-934.29
Minority Interest	-	-0.8	-	-	-	-
Shareholders' Equity	2,061	1,984	1,374	650.11	-231.56	-934.29
Total Liabilities & Equity	-	4,088	3,492	2,391	815.54	726.2
Total Debt	899.5	871.2	736.6	642.5	873.64	1,277
Net Cash (Debt)	-808.4	-439.5	-262.4	-601.3	-647.4	-1,275
Net Cash Per Share	-41.04	-7.30	-5.29	-18.08	-24.65	-54.61
Filing Date Shares Outstanding	56.18	63.38	50.33	44.9	30.89	26.26
Total Common Shares Outstanding	56.18	63.38	50.33	41.8	26.26	26.26
Working Capital	-	699.3	250.6	-369.38	123.34	-807.98
Book Value Per Share	23.43	31.31	27.31	15.55	-8.82	-35.58
Tangible Book Value	2,064	1,985	1,374	650.11	-231.56	-934.29
Tangible Book Value Per Share	23.43	31.31	27.31	15.55	-8.82	-35.58
Machinery	-	65.5	36.4	8.13	1.1	1.09
Construction In Progress	-	28.8	-	-	-	-
Order Backlog	-	1,250	-	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.