JSW Steel 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	409,890	118,810	80,300	154,240	88,080
Short-Term Investments	5,180	66,010	16,390	46,580	71,440
Cash & Short-Term Investments	415,070	184,820	96,690	200,820	159,520
Cash Growth	124.58%	91.15%	-51.85%	25.89%	27.66%
Accounts Receivable	112,600	84,150	75,480	71,340	74,570
Other Receivables	30	51,630	38,960	27,800	32,370
Receivables	113,530	135,800	114,480	106,310	114,530
Inventory	327,650	349,560	378,150	331,350	337,870
Prepaid Expenses	-	6,490	5,780	2,880	3,580
Restricted Cash	-	1,970	2,520	2,090	2,530
Other Current Assets	178,100	28,720	47,720	38,050	35,710
Total Current Assets	1,034,350	707,360	645,340	681,500	653,740
Property, Plant & Equipment	1,363,460	1,421,290	1,388,160	1,243,190	1,144,230
Long-Term Investments	97,000	93,990	72,440	48,010	49,560
Goodwill	6,550	6,430	6,390	1,280	1,190
Other Intangible Assets	23,770	25,380	25,420	20,850	20,630
Long-Term Deferred Tax Assets	180	2,970	3,000	5,390	-
Other Long-Term Assets	171,420	149,300	140,030	109,260	94,250
Total Assets	2,696,760	2,407,420	2,281,980	2,110,780	1,964,850
Accounts Payable	146,660	120,180	157,110	124,640	308,890
Accrued Expenses	-	67,220	68,280	54,520	69,630
Short-Term Debt	-	28,090	47,730	37,670	19,730
Current Portion of Long-Term Debt	199,240	111,650	134,480	141,320	110,860
Current Portion of Leases	4,720	3,960	3,490	4,170	6,800
Current Income Taxes Payable	12,620	1,980	3,520	13,490	3,910
Current Unearned Revenue	-	5,590	4,720	2,670	1,250
Other Current Liabilities	330,530	267,590	241,320	321,150	54,440
Total Current Liabilities	693,770	606,260	660,650	699,630	575,510
Long-Term Debt	756,080	819,830	673,640	619,810	579,360
Long-Term Leases	33,060	36,850	20,600	15,940	15,820
Pension & Post-Retirement Benefits	-	5,090	4,860	4,360	3,790
Long-Term Deferred Tax Liabilities	92,930	95,100	96,590	79,360	76,210
Other Long-Term Liabilities	66,170	27,630	27,880	21,290	28,810
Total Liabilities	1,642,010	1,590,760	1,484,220	1,440,390	1,279,500
Common Stock	2,440	2,440	2,440	2,400	2,400
Additional Paid-In Capital	-	77,200	77,200	54,170	54,170
Retained Earnings	-	622,310	604,240	526,880	526,240
Comprehensive Income & Other	998,090	93,010	92,810	73,500	90,160
Total Common Equity	1,000,530	794,960	776,690	656,950	672,970
Minority Interest	54,220	21,700	21,070	13,440	12,380
Shareholders' Equity	1,054,750	816,660	797,760	670,390	685,350
Total Liabilities & Equity	2,696,760	2,407,420	2,281,980	2,110,780	1,964,850
Total Debt	993,100	1,000,380	879,940	818,910	732,570
Net Cash (Debt)	-578,030	-815,560	-783,250	-618,090	-573,050
Net Cash Per Share	-236.36	-333.50	-321.53	-255.70	-237.07
Filing Date Shares Outstanding	2,441	2,440	2,437	2,404	2,401
Total Common Shares Outstanding	2,441	2,440	2,437	2,404	2,401
Working Capital	340,580	101,100	-15,310	-18,130	78,230
Book Value Per Share	409.93	325.74	318.77	273.23	280.35
Tangible Book Value	970,210	763,150	744,880	634,820	651,150
Tangible Book Value Per Share	397.51	312.70	305.72	264.03	271.26
Land	-	42,820	39,890	37,830	36,810
Buildings	-	220,670	189,070	166,100	155,690
Machinery	-	1,391,720	1,224,470	1,108,640	1,002,600
Construction In Progress	-	204,780	292,160	219,210	167,560

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