Issue 005 | U.S. Pilot | US

SVUHF

SRIVARU Holding Ltd

Screen state: Needs Review Source state: Stale Filing 20-F | 2025-08-08 Filing currency: USD
Internal NCAV Discount 98.4%

GNNI internal NCAV discount calculation. Market context inputs are retained internally and are not displayed.

Current Assets
4,168,411USD
Total Liabilities
464,586USD
NCAV
3,703,825USD
Cash
1,518,963USD
NCAV per share
0.26USD/share
Evidence
3 annual | 0 quarterly

Mary filing review

Financial Statement Evidence

Deterministic observations from the frozen Mary Reason Card. They annotate filing evidence and do not determine screen inclusion.

Evaluated
12
Triggered
3
Unavailable
4
Requires inspection Negative OCF -6,058,796
Latest
-6,058,7962025-03-31
Comparison
n/a
Change
n/a

Basis: latest reporting-period cash from operations < 0

Source periods: SEC 20-F 2025-03-31 · 0001641172-25-022759

Supporting observation Share Count Reduced 14,359,907
Latest
14,359,9072025-03-31
Comparison
14,946,2862024-03-31
Change
-3.9%

Basis: 1Y share change <= -2% using the same share-count source

Source periods: SEC 20-F 2025-03-31 · 0001641172-25-022759; REPORTED_FILING 20-F 2024-03-31

Supporting observation Current Ratio > 1.5 14
Latest
142025-03-31
Comparison
1.5
Change
n/a

Basis: current assets / current liabilities; strong if > 1.5

Source periods: SEC 20-F 2025-03-31 · 0001641172-25-022759

4 unavailable checks — inspect missing inputs
High Debt (short-term debt + long-term debt) / ordinary equity >= 50%
High NCAV Burn since the previous filing NCAV burn since previous filing >= 10%; previous NCAV must be positive
Low Debt (short-term debt + long-term debt) / ordinary equity < 20%
Non-Positive Equity ordinary shareholders equity <= 0

Business Profile

Published only when a substantive filing-text profile has been prepared for this issue.

Not available for this issue.

A substantive filing-text profile was not prepared for this company. Financial statement evidence and filing links remain available above for direct inspection.

Share Count & Per-Share Comparability

Data Vault has not published the normalized share-count artifact for this company.

Known Unknowns

Only 0 quarterly periods available from Data Vault for this company.

quarterly periods are missing

Medium | Share Count

The current U.S. Pilot does not yet evaluate share-count trends or post-filing dilution beyond Mary's screening flags.

Low | Classification

U.S. Pilot rows are surfaced for source inspection and may still need manual business classification review.

Medium | Filing

Some rows are based on older filing data and require manual freshness review.

Annual Financials

Latest annual periods, newest first. Missing cells render as n/a.

Metric
2025-03-31
20-F
USD
2024-03-31
20-F
USD
2023-03-31
20-F
USD
Revenue 68,330 42,538 112,409
Operating Income -35,396,577 -11,399,810 -566,532
Net Income -35,007,627 -11,427,935 -654,273
Cash From Operations -6,058,796 -3,872,110 -384,070
Capex -341,946 -102,994 -13,491
Free Cash Flow -6,400,742 -3,975,104 -397,561
Cash And Equivalents 1,518,963 175,041 21,378
Accounts Receivable 23,765 n/a n/a
Inventory 941,046 119,743 331,548
Total Current Assets 4,168,411 1,227,452 656,183
Total Assets 4,735,419 1,586,159 711,379
Total Current Liabilities 297,846 1,195,357 1,217,937
Total Liabilities 464,586 1,693,783 1,217,937
Shareholders Equity 4,270,833 -107,624 -506,558
Shares Outstanding 14,359,907 14,946,286 14,946,286
Shares Outstanding Diluted n/a n/a n/a
Weighted Avg Shares Diluted 141,629,921 20,763,518 19,145,415
Weighted Avg Shares Basic 141,629,921 20,763,518 19,145,415
Net Share Count Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence
Ownership Claim Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence
Quarterly Financials

Latest quarterly periods, newest first. Periods are shown only when Data Vault has them.

Only 0 quarterly periods available from Data Vault for this company.

Metric
Revenue
Operating Income
Net Income
Cash From Operations
Capex
Free Cash Flow
Cash And Equivalents
Total Current Assets
Total Liabilities
Shares Outstanding
Shares Outstanding Diluted
Weighted Avg Shares Diluted
Weighted Avg Shares Basic
Net Share Count Change (Normalized)
Ownership Claim Change (Normalized)
Audit Trail

NCAV Audit

Official-source inputs remain linked to filing provenance. Derived values are labeled as such.

Input Value Source concept Filing period Confidence Provenance
Current Assets 4,168,411USD us-gaap:AssetsCurrent 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Total Liabilities 464,586USD us-gaap:Liabilities 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Cash 1,518,963USD us-gaap:CashAndCashEquivalentsAtCarryingValue 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Shares Outstanding 14,359,907 dei:EntityCommonStockSharesOutstanding 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
NCAV 3,703,825USD derived 2025-03-31 n/a company-evidence-v1 | total_current_assets - total_liabilities
NCAV per share 0.26USD derived 2025-03-31 n/a company-evidence-v1 | NCAV / shares_outstanding
Internal NCAV Discount 98.4% derived 2025-03-31 n/a gnni_publication_pack | internal_discount

NCAV = total_current_assets - total_liabilities | NCAV per share = NCAV / shares_outstanding

Source Provenance

Data Source
Data Vault
Data Vault Root
Local evidence | The Data Vault
CIK
0001973368
Company ID
n/a
Selected Annual Source
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Selected Quarterly Source
Data Vault | sec/companyfacts/cik=0001973368/companyfacts.json
Statement Extractor
companyfacts-screener-v1
View Extractor
companyfacts-screener-v1
Source Accession Count
3
Imported At
2026-08-15T12:52:52+00:00
Rendered At
2026-08-16T03:30:00+00:00

Run Audit

Mary Run
062cd84c6cec4533b9bb580392e1f3bf
Mary As Of
2026-08-07
Accession
0001641172-25-022759
CIK
0001973368
Mary Filing Date
2025-08-08
Filing Currency
USD
Internal Discount
98.4%
Source State
Stale Filing
Market Context
Not Displayed
Market Policy
internal_only_not_redistributed
Share Trend
Not Evaluated
Dilution
Needs Review

mary_run=062cd84c6cec4533b9bb580392e1f3bf; mary_as_of=2026-08-07; mary_filing_date=2025-08-08; mary_accession=0001641172-25-022759; mary_cik=0001973368; gnni_supporting_filing_date=2025-08-08; internal_discount=0.984492; mary_reason=Mary's deterministic net-net screen flagged this candidate. The internal discount is shown; raw market-data fields are not published in this pilot.; source requires review

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