Kiaasa Retail Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	27.04	17.33	13.98
Cash & Short-Term Investments	27.04	17.33	13.98
Cash Growth	56.05%	23.96%	-
Accounts Receivable	218.84	67.28	289.38
Other Receivables	49.2	-	-
Receivables	268.04	67.28	289.38
Inventory	682.4	515.06	199.64
Prepaid Expenses	0.31	1.55	0
Other Current Assets	190.53	228.23	52
Total Current Assets	1,168	829.45	555.01
Property, Plant & Equipment	238.96	85.28	11.55
Other Intangible Assets	2.89	1.37	1.57
Long-Term Deferred Tax Assets	-	0.51	0.78
Other Long-Term Assets	31.99	38.21	32.83
Total Assets	1,442	954.81	601.73
Accounts Payable	382.65	473.44	222.55
Accrued Expenses	27.95	13.74	7.35
Short-Term Debt	223.81	125.14	113.17
Current Portion of Long-Term Debt	25.13	9.23	3.71
Current Income Taxes Payable	30.68	18.16	10.57
Other Current Liabilities	12.95	6.27	70.22
Total Current Liabilities	703.16	645.98	427.57
Long-Term Debt	37.72	24.47	94.78
Pension & Post-Retirement Benefits	4.25	1.57	-
Long-Term Deferred Tax Liabilities	0.13	-	-
Other Long-Term Liabilities	291.01	161.69	51.51
Total Liabilities	1,036	833.72	573.86
Common Stock	127.39	45	5
Additional Paid-In Capital	113.46	-	-
Retained Earnings	165.03	76.09	22.87
Shareholders' Equity	405.88	121.09	27.87
Total Liabilities & Equity	1,442	954.81	601.73
Total Debt	286.66	158.84	211.67
Net Cash (Debt)	-259.62	-141.52	-197.69
Net Cash Per Share	-21.52	-17.44	-549.14
Filing Date Shares Outstanding	12.74	10.13	1.13
Total Common Shares Outstanding	12.74	10.13	1.13
Working Capital	465.16	183.47	127.44
Book Value Per Share	31.86	11.96	24.78
Tangible Book Value	402.99	119.73	26.31
Tangible Book Value Per Share	31.63	11.82	23.38
Machinery	262.98	95.75	17.16

Source: S&P Capital IQ. Standard template. Financial Sources.