Sai Life Sciences 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	3,062	911.19	236.57	699.12	1,159	667.52
Short-Term Investments	-	2,811	1,610	1,350	1,000	1,250
Cash & Short-Term Investments	3,062	3,723	1,847	2,049	2,159	1,918
Cash Growth	44.41%	101.59%	-9.88%	-5.11%	12.61%	-
Accounts Receivable	4,920	7,544	5,624	4,618	4,893	4,221
Other Receivables	-	324.01	276.76	352.2	45.07	119.07
Receivables	4,920	7,868	5,901	4,971	4,938	4,342
Inventory	1,222	1,189	874.43	1,395	1,269	763.46
Prepaid Expenses	-	248.17	212.11	150.76	173.28	71.95
Restricted Cash	-	1,118	-	-	-	-
Other Current Assets	5,690	899.74	617.5	1,074	913.58	941.44
Total Current Assets	14,895	15,045	9,451	9,640	9,454	8,036
Property, Plant & Equipment	17,282	16,018	12,730	11,765	11,527	9,418
Long-Term Investments	19.43	19.43	18.68	18.68	0.16	5.16
Other Intangible Assets	92.15	108.56	137.73	114.33	80.5	55.75
Long-Term Deferred Tax Assets	143.76	141.97	131.33	80.62	57.06	-
Other Long-Term Assets	883.12	266.56	282.85	248.46	523.95	658.67
Total Assets	33,315	31,600	22,751	21,866	21,642	18,174
Accounts Payable	2,449	3,225	1,385	2,089	1,992	1,380
Accrued Expenses	187.55	1,208	869.78	203.54	146.72	162.77
Short-Term Debt	2,155	1,286	3,743	3,720	4,041	3,580
Current Portion of Long-Term Debt	-	-	586.13	662.95	500.88	322.96
Current Portion of Leases	561.34	590.58	417.76	373.49	245.61	106.4
Current Income Taxes Payable	168.77	79.7	-	33.67	25.67	3.01
Other Current Liabilities	2,234	935.19	397.62	505.76	194.45	433.05
Total Current Liabilities	7,755	7,325	7,399	7,589	7,146	5,988
Long-Term Debt	-	-	2,777	2,614	2,977	2,469
Long-Term Leases	1,460	1,647	1,757	1,958	1,896	269.6
Pension & Post-Retirement Benefits	-	170.57	142.83	123.12	139.61	136.57
Long-Term Deferred Tax Liabilities	1,103	1,110	862.66	625.34	625.99	613.77
Other Long-Term Liabilities	300.25	63.51	60.93	76.11	72.91	67.94
Total Liabilities	10,618	10,316	13,000	12,986	12,857	9,545
Common Stock	209.83	208.41	176.63	176.23	175.56	174.3
Additional Paid-In Capital	-	13,732	3,892	3,876	3,856	3,826
Retained Earnings	-	7,245	5,534	4,696	4,641	4,561
Comprehensive Income & Other	22,487	97.99	145.18	129.41	109.81	64.85
Total Common Equity	22,697	21,284	9,748	8,877	8,782	8,626
Shareholders' Equity	22,697	21,284	9,751	8,881	8,786	8,630
Total Liabilities & Equity	33,315	31,600	22,751	21,866	21,642	18,174
Total Debt	4,176	3,524	9,281	9,329	9,659	6,748
Net Cash (Debt)	-1,113	198.71	-7,435	-7,279	-7,500	-4,830
Net Cash Per Share	-5.30	1.01	-40.65	-39.91	-41.30	-28.02
Filing Date Shares Outstanding	209.83	208.41	183.92	176.23	175.56	169.4
Total Common Shares Outstanding	209.83	208.41	176.63	176.23	175.56	169.4
Working Capital	7,140	7,720	2,052	2,051	2,308	2,049
Book Value Per Share	108.17	102.12	55.19	50.37	50.02	50.92
Tangible Book Value	22,605	21,175	9,610	8,763	8,701	8,570
Tangible Book Value Per Share	107.73	101.60	54.41	49.72	49.56	50.59
Land	-	551.65	188.63	174.98	164.86	166.32
Buildings	-	3,552	3,055	2,614	2,134	1,786
Machinery	-	11,385	8,872	7,118	6,724	6,419
Construction In Progress	-	1,245	1,069	1,510	1,887	1,940
Leasehold Improvements	-	172.2	169.27	174.29	168.75	88.9

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.