CPS Shapers 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	Sep '25 Sep 30, 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	2.25	1.33	17.09	2	2.05	2.73
Cash & Short-Term Investments	2.25	1.33	17.09	2	2.05	2.73
Cash Growth	426.46%	-92.25%	753.07%	-2.15%	-24.91%	-
Accounts Receivable	39.66	57.37	34.32	25.85	26.33	22.17
Other Receivables	-	29.56	24.61	12	1.55	2.83
Receivables	78.22	89.35	59.97	38.68	28.41	25.35
Inventory	136.32	121.44	110.42	91.14	55.03	55.16
Prepaid Expenses	-	0.44	0.27	0.71	0.39	0.39
Other Current Assets	-	14.74	3.97	5.2	5.34	2.28
Total Current Assets	216.78	227.28	191.72	137.73	91.21	85.9
Property, Plant & Equipment	64.61	61.9	56.46	35.79	27.99	20.21
Other Intangible Assets	0.42	0.33	0.47	0.25	0.37	0.53
Long-Term Deferred Tax Assets	10.17	2.39	0.03	-	5.55	2.18
Other Long-Term Assets	0.77	0.77	5.01	1.01	2.42	1.38
Total Assets	292.75	292.66	253.69	174.77	127.55	110.2
Accounts Payable	25.02	29.02	26.56	36.66	31.24	30.99
Accrued Expenses	1.08	7.39	4.99	6.29	5.36	3.89
Short-Term Debt	84.03	45.35	48.44	39.2	40.34	48.02
Current Portion of Long-Term Debt	-	17.58	21.97	8.05	4.31	6.3
Current Income Taxes Payable	-	0.24	4.25	1.9	0.28	0.28
Other Current Liabilities	6.88	1.36	1.62	3.29	0.88	0.46
Total Current Liabilities	117.02	100.94	107.84	95.39	82.4	89.95
Long-Term Debt	20.59	17.28	21.61	56.77	48.92	40.43
Pension & Post-Retirement Benefits	6.18	5.14	4.36	3.5	3.33	2.63
Long-Term Deferred Tax Liabilities	-	-	-	1.6	-	-
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	143.79	123.36	133.81	157.26	134.65	133.01
Common Stock	22.11	22.11	21	5	5	5
Additional Paid-In Capital	-	135.61	88.98	-	-	-
Retained Earnings	-	11.58	9.9	12.51	-12.1	-27.8
Shareholders' Equity	148.96	169.3	119.88	17.51	-7.1	-22.8
Total Liabilities & Equity	292.75	292.66	253.69	174.77	127.55	110.2
Total Debt	104.63	80.2	92.02	104.02	93.56	94.76
Net Cash (Debt)	-102.38	-78.88	-74.93	-102.01	-91.51	-92.03
Net Cash Per Share	-82.62	-36.13	-46.83	-68.01	-61.01	-61.35
Filing Date Shares Outstanding	2.21	2.21	2.1	1.5	1.5	1.5
Total Common Shares Outstanding	2.21	2.21	2.1	1.5	1.5	1.5
Working Capital	99.77	126.34	83.88	42.34	8.81	-4.05
Book Value Per Share	67.38	76.57	57.09	11.67	-4.73	-15.20
Tangible Book Value	148.55	168.98	119.41	17.26	-7.47	-23.34
Tangible Book Value Per Share	67.19	76.42	56.86	11.51	-4.98	-15.56
Land	-	10.61	10.61	10.61	6.31	6.31
Buildings	-	29.55	14.94	14.94	14.94	12.06
Machinery	-	66.57	59.01	40.41	33.46	25.66
Construction In Progress	-	-	8.5	-	-	-

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