SPML Infra Limited (BOM:500402)

SPML Infra Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,658	1,294	2,281	200.65	406.87	396.55
Cash & Short-Term Investments	1,658	1,294	2,281	200.65	406.87	396.55
Cash Growth	130.87%	-43.25%	1036.69%	-50.68%	2.60%	-11.29%
Accounts Receivable	4,628	6,405	5,682	14,236	14,507	14,419
Other Receivables	-	195.77	24.43	133.02	112.33	141.18
Receivables	4,632	6,604	5,819	14,511	14,688	14,610
Inventory	412.41	500.46	373.83	924.35	902.31	712.36
Prepaid Expenses	-	5.95	9.99	10.23	13.18	7.99
Other Current Assets	4,357	2,291	1,855	1,333	1,961	2,021
Total Current Assets	11,059	10,696	10,339	16,979	17,971	17,748
Property, Plant & Equipment	661.28	29.27	62.49	1,500	1,539	1,574
Long-Term Investments	387.2	387.02	380	586.51	649.2	698.47
Goodwill	-	32.09	351.69	345.77	345.77	155.09
Other Intangible Assets	32.98	3.31	4.17	5.09	4.18	2.06
Long-Term Accounts Receivable	2,573	2,643	2,646	2,618	1,613	1,232
Long-Term Deferred Tax Assets	1,003	1,003	1,034	1,046	1,046	999.5
Other Long-Term Assets	4,329	4,657	4,019	4,315	3,790	3,851
Total Assets	20,262	19,668	18,918	27,926	28,048	27,205
Accounts Payable	5,146	4,777	3,737	4,343	4,228	3,863
Accrued Expenses	7.3	152.25	229.36	273.99	301.63	346.27
Short-Term Debt	-	264.05	98.81	10,885	11,185	11,925
Current Portion of Long-Term Debt	317.49	40	2,329	287.55	293.59	-
Current Portion of Leases	-	-	1.84	1.88	0.24	7.45
Current Income Taxes Payable	-	-	-	0.02	0.02	0.02
Current Unearned Revenue	-	361.48	497.29	-	-	-
Other Current Liabilities	687	254.46	125.25	355.09	652.71	736.63
Total Current Liabilities	6,158	5,850	7,018	16,147	16,661	16,879
Long-Term Debt	3,193	3,382	3,060	6,359	6,636	6,503
Long-Term Leases	-	-	0.81	2.56	0.28	-
Pension & Post-Retirement Benefits	-	25.79	24.48	27.2	31.26	30.77
Other Long-Term Liabilities	2,883	2,709	4,180	1,900	1,454	1,019
Total Liabilities	12,233	11,966	14,283	24,436	24,783	24,431
Common Stock	152.02	97.96	97.96	90.85	78.85	73.3
Additional Paid-In Capital	-	5,638	2,187	2,007	1,700	1,567
Retained Earnings	-	1,384	651.95	866.98	827.72	824.5
Comprehensive Income & Other	7,877	580.93	1,666	281.86	251.31	155.74
Total Common Equity	8,029	7,701	4,603	3,247	2,858	2,621
Minority Interest	-	-	32.1	65.38	66.96	152.86
Shareholders' Equity	8,029	7,701	4,635	3,490	3,266	2,773
Total Liabilities & Equity	20,262	19,668	18,918	27,926	28,048	27,205
Total Debt	3,510	3,686	5,490	17,537	18,115	18,436
Net Cash (Debt)	-1,852	-2,392	-3,209	-17,336	-17,708	-18,039
Net Cash Per Share	-21.65	-31.73	-65.53	-360.48	-474.66	-492.20
Filing Date Shares Outstanding	71.61	71.5	48.98	45.42	39.43	36.65
Total Common Shares Outstanding	71.61	71.5	48.98	45.42	39.43	36.65
Working Capital	4,901	4,846	3,320	831.41	1,310	869.46
Book Value Per Share	112.12	107.71	93.98	71.48	72.49	71.50
Tangible Book Value	7,996	7,666	4,247	2,896	2,508	2,463
Tangible Book Value Per Share	111.66	107.22	86.71	63.76	63.62	67.21
Land	-	0.96	0.96	750.74	750.74	750.74
Buildings	-	555.57	554.16	681.81	703.09	702.95
Machinery	-	1,794	1,807	1,874	1,899	1,915
Construction In Progress	-	3.39	-	563.47	563.47	563.47

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