ZF Steering Gear (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	50.9	9.5	114.5	2.2	41.3
Cash & Short-Term Investments	50.9	9.5	114.5	2.2	41.3
Cash Growth	435.79%	-91.70%	5104.55%	-94.67%	-55.40%
Accounts Receivable	1,007	1,106	977	1,069	902.6
Other Receivables	-	43.9	44.3	7	7.7
Receivables	1,008	1,151	1,022	1,076	911.4
Inventory	672.6	673.2	671.5	581.5	575.2
Prepaid Expenses	-	20.6	26.3	17.4	13.1
Other Current Assets	147.9	91	100.3	46.5	65.7
Total Current Assets	1,880	1,945	1,935	1,724	1,607
Property, Plant & Equipment	2,964	2,585	2,324	1,632	1,607
Long-Term Investments	1,355	908.6	730.2	917.7	958
Other Intangible Assets	6.8	8.7	11.2	9.7	8.2
Long-Term Deferred Tax Assets	76.5	136.1	167.9	153.6	128.7
Other Long-Term Assets	429.4	756.6	747.6	679.2	335.3
Total Assets	6,726	6,360	5,941	5,117	4,722
Accounts Payable	559	403.2	336.6	354.8	277.5
Accrued Expenses	-	27.6	53.3	55.4	22.2
Short-Term Debt	654.2	419.7	300.3	361.4	273.2
Current Portion of Long-Term Debt	-	137.7	68.7	-	3.8
Current Portion of Leases	14	12.1	10.7	9.2	7.9
Current Unearned Revenue	-	7.6	8.9	7	7.3
Other Current Liabilities	280	219.7	171.8	51.2	83.6
Total Current Liabilities	1,507	1,228	950.3	839	675.5
Long-Term Debt	354.4	414.7	356.3	21	-
Long-Term Leases	41.7	19.1	31.7	41.6	51.4
Long-Term Unearned Revenue	-	0.1	0.1	0.1	0.3
Other Long-Term Liabilities	18.9	15.8	20	28.9	43.4
Total Liabilities	1,922	1,677	1,358	930.6	770.6
Common Stock	90.7	90.7	90.7	90.7	90.7
Additional Paid-In Capital	-	23.2	23.2	23.2	23.2
Retained Earnings	-	4,542	4,465	4,069	3,834
Comprehensive Income & Other	4,723	3.5	3.5	3.5	3.5
Total Common Equity	4,813	4,659	4,582	4,187	3,951
Minority Interest	-10	23.5	0.1	-	-
Shareholders' Equity	4,803	4,683	4,582	4,187	3,951
Total Liabilities & Equity	6,726	6,360	5,941	5,117	4,722
Total Debt	1,064	1,003	767.7	433.2	336.3
Net Cash (Debt)	-1,013	-993.8	-653.2	-431	-295
Net Cash Per Share	-111.68	-109.53	-71.99	-47.50	-32.51
Filing Date Shares Outstanding	7.5	9.07	9.07	9.07	9.07
Total Common Shares Outstanding	7.5	9.07	9.07	9.07	9.07
Working Capital	372.4	717.8	984.2	884.6	931.2
Book Value Per Share	641.79	513.50	505.01	461.44	435.46
Tangible Book Value	4,807	4,650	4,571	4,177	3,943
Tangible Book Value Per Share	640.88	512.54	503.77	460.37	434.56
Land	-	10.9	10.9	10.9	10.9
Buildings	-	1,030	821.6	553.4	556.3
Machinery	-	3,564	3,142	2,768	2,658
Construction In Progress	-	148.5	294.4	70.6	23.7

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