JSL Industries 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	-	0.11	0.14	0.2	0.12	5.46
Short-Term Investments	-	173.17	166.23	112.64	84.62	71.26
Cash & Short-Term Investments	151.68	173.27	166.37	112.84	84.74	76.72
Cash Growth	-0.13%	4.15%	47.43%	33.15%	10.46%	-8.44%
Accounts Receivable	-	41.65	24.64	32.53	43.25	28.55
Other Receivables	-	5.48	7.83	4.58	3.34	1.72
Receivables	-	47.12	32.46	37.11	46.59	30.99
Inventory	-	126.22	109.63	104.48	92.7	99.03
Prepaid Expenses	-	2.08	3.24	3.43	3.44	2.31
Other Current Assets	-	15.99	16.8	10.74	28.74	9.75
Total Current Assets	-	364.69	328.5	268.6	256.22	218.8
Property, Plant & Equipment	-	158.28	163.07	157.76	155.9	147.72
Long-Term Investments	-	87.43	56.06	36.61	22.69	57.69
Other Long-Term Assets	-	4.67	8.17	9.52	8.79	7.32
Total Assets	-	615.07	555.79	472.49	443.59	431.53
Accounts Payable	-	33.97	42.2	37.87	36.62	66.11
Accrued Expenses	-	12.38	7.63	9.76	9.85	10.45
Short-Term Debt	-	24.94	30.47	24.76	6.92	15.08
Current Portion of Leases	-	1.1	1.15	0.71	2.51	3.58
Current Income Taxes Payable	-	12.1	11.2	11.1	25.42	-
Other Current Liabilities	-	11.99	8.37	8.74	11.7	10.79
Total Current Liabilities	-	96.48	101.02	92.93	93.02	106
Long-Term Debt	-	19.27	19.27	19.27	19.27	19.27
Long-Term Leases	-	0.89	1.85	-	-	-
Long-Term Deferred Tax Liabilities	-	28.01	28.41	17.2	7.55	6.83
Other Long-Term Liabilities	-	10.94	10.09	9.49	24.91	28.19
Total Liabilities	-	155.59	160.64	138.9	144.75	160.29
Common Stock	-	11.74	11.74	11.74	11.74	11.74
Retained Earnings	-	359.77	295.28	233.67	196.9	169.19
Comprehensive Income & Other	-	57.81	57.98	58.03	60.05	60.16
Total Common Equity	483.03	429.32	365	303.44	268.69	241.09
Shareholders' Equity	483.03	459.47	395.15	333.59	298.84	271.24
Total Liabilities & Equity	-	615.07	555.79	472.49	443.59	431.53
Total Debt	38.62	46.2	52.74	44.74	28.71	37.93
Net Cash (Debt)	113.06	127.07	113.63	68.1	56.04	38.79
Net Cash Growth	21.56%	11.83%	66.85%	21.52%	44.48%	-1.65%
Net Cash Per Share	96.31	108.26	96.81	58.01	47.73	33.04
Filing Date Shares Outstanding	1.18	1.17	1.17	1.17	1.17	1.17
Total Common Shares Outstanding	1.18	1.17	1.17	1.17	1.17	1.17
Working Capital	-	268.21	227.48	175.67	163.19	112.81
Book Value Per Share	411.71	365.73	310.94	258.49	228.89	205.38
Tangible Book Value	483.03	429.32	365	303.44	268.69	241.09
Tangible Book Value Per Share	411.71	365.73	310.94	258.49	228.89	205.38
Land	-	35.72	35.72	35.72	35.72	35.72
Buildings	-	102.9	99.55	93.58	90.1	90.1
Machinery	-	245.77	242.93	237.79	231.14	221.48
Order Backlog	-	230.4	-	-	-	-

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