Sagar Cements 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	Dec '25 Dec 31, 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	-	704.9	1,672	1,749	1,431	2,251
Cash & Short-Term Investments	1,748	704.9	1,672	1,749	1,431	2,251
Cash Growth	7.41%	-57.84%	-4.42%	22.26%	-36.46%	7663.45%
Accounts Receivable	-	2,042	2,077	1,332	1,203	1,007
Other Receivables	-	124.2	185.6	273.4	348.8	430.9
Receivables	-	2,174	2,271	1,610	1,552	1,438
Inventory	-	2,736	3,075	2,709	2,086	1,243
Prepaid Expenses	-	183.1	116.4	85.2	522.1	47
Other Current Assets	-	1,177	1,486	1,232	1,561	956.7
Total Current Assets	-	6,975	8,621	7,386	7,151	5,936
Property, Plant & Equipment	-	31,084	31,377	31,367	20,512	17,198
Long-Term Investments	-	-	-	-	3,147	-
Goodwill	-	416.2	416.2	416.2	416.2	416.2
Other Intangible Assets	-	817.6	856.6	890.6	557.4	575.7
Long-Term Deferred Tax Assets	-	1,546	1,405	945.7	154	7.3
Other Long-Term Assets	-	920.3	877.1	792	1,705	1,337
Total Assets	-	41,766	43,562	41,802	33,643	25,469
Accounts Payable	-	5,783	5,183	3,088	2,210	2,290
Accrued Expenses	-	148.5	210.2	112.5	194.2	108
Short-Term Debt	-	2,934	1,915	1,955	1,797	1,022
Current Portion of Long-Term Debt	-	1,431	1,585	1,247	1,951	662.8
Current Portion of Leases	-	46.2	5.6	18	19	4.7
Current Income Taxes Payable	-	59.5	101.8	-	127.5	116.4
Current Unearned Revenue	-	645.1	458.2	-	-	-
Other Current Liabilities	-	943.5	568	1,135	1,175	957.6
Total Current Liabilities	-	11,991	10,026	7,555	7,474	5,161
Long-Term Debt	-	9,934	10,919	11,548	11,314	6,505
Long-Term Leases	-	131.8	16.4	17.4	29.9	18.8
Pension & Post-Retirement Benefits	-	106.6	73.8	61.8	40.3	33.3
Long-Term Deferred Tax Liabilities	-	556	1,080	1,036	976.9	680.4
Other Long-Term Liabilities	-	1,103	1,250	936.8	714.5	627.7
Total Liabilities	-	23,823	23,365	21,154	20,549	13,026
Common Stock	-	261.4	261.4	261.4	235	235
Additional Paid-In Capital	-	8,835	8,835	8,835	5,433	5,433
Retained Earnings	-	4,387	6,576	7,101	6,891	6,259
Comprehensive Income & Other	-	3,745	3,739	3,748	-4.8	-17.9
Total Common Equity	16,820	17,228	19,412	19,946	12,554	11,909
Minority Interest	-	715.2	784.7	701.7	540.1	535.1
Shareholders' Equity	17,579	17,943	20,197	20,648	13,094	12,444
Total Liabilities & Equity	-	41,766	43,562	41,802	33,643	25,469
Total Debt	16,400	14,477	14,441	14,785	15,111	8,213
Net Cash (Debt)	-14,652	-13,772	-12,769	-13,036	-13,680	-5,961
Net Cash Per Share	-111.15	-105.37	-97.69	-100.74	-116.43	-51.54
Filing Date Shares Outstanding	117.51	130.71	130.71	130.71	117.5	117.5
Total Common Shares Outstanding	117.51	130.71	130.71	130.71	117.5	117.5
Working Capital	-	-5,016	-1,405	-169	-322.2	774.8
Book Value Per Share	134.37	131.81	148.52	152.60	106.85	101.35
Tangible Book Value	15,605	15,994	18,139	18,639	11,581	10,917
Tangible Book Value Per Share	124.66	122.37	138.78	142.60	98.56	92.91
Land	-	4,526	4,511	4,475	1,002	1,002
Buildings	-	8,249	8,288	7,066	5,678	3,119
Machinery	-	33,697	33,525	32,383	18,787	13,085
Construction In Progress	-	1,232	147	991.8	1,005	5,175

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.