Sarda Energy & Minerals 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	8,645	578.2	1,041	78.6	2,162
Short-Term Investments	15,153	5,494	6,627	3,633	646.1
Trading Asset Securities	-	6,486	5,580	3,526	4,519
Cash & Short-Term Investments	23,798	12,559	13,247	7,238	7,327
Cash Growth	89.49%	-5.20%	83.03%	-1.22%	135.88%
Accounts Receivable	2,762	2,210	1,012	1,820	1,688
Other Receivables	15	5.1	5.8	35.2	44.1
Receivables	7,864	6,997	5,888	4,856	5,055
Inventory	7,942	8,088	5,284	7,262	6,130
Prepaid Expenses	-	79.8	87.9	54.6	51.9
Other Current Assets	4,571	3,745	1,739	3,039	2,746
Total Current Assets	44,175	31,469	26,246	22,448	21,309
Property, Plant & Equipment	64,111	63,240	29,651	28,894	28,329
Long-Term Investments	1,302	3,335	1,501	1,025	745.7
Goodwill	330	330	330	330	330.5
Other Intangible Assets	922	726.9	679.1	703	729.9
Other Long-Term Assets	2,868	2,145	1,612	1,414	1,534
Total Assets	113,707	101,246	60,019	54,814	52,978
Accounts Payable	1,720	1,944	1,726	1,347	2,122
Accrued Expenses	48.7	1,470	1,534	1,262	1,216
Short-Term Debt	-	2,234	1,127	1,905	1,449
Current Portion of Long-Term Debt	4,607	2,575	1,953	1,797	2,891
Current Portion of Leases	29.9	45.7	-	-	-
Current Income Taxes Payable	24.2	13	134.3	40.4	116.2
Other Current Liabilities	3,385	2,001	1,331	1,156	483.2
Total Current Liabilities	9,815	10,283	7,805	7,506	8,277
Long-Term Debt	21,344	23,419	10,583	10,630	11,947
Long-Term Leases	337.8	336.8	-	-	-
Long-Term Unearned Revenue	-	42	43	44	45
Long-Term Deferred Tax Liabilities	3,906	219.7	1,048	1,019	1,239
Other Long-Term Liabilities	3,541	3,023	598.8	510.4	395.1
Total Liabilities	38,944	37,323	20,077	19,711	21,903
Common Stock	352.4	352.4	352.4	352.4	360.5
Additional Paid-In Capital	-	1,940	1,940	1,940	1,940
Retained Earnings	-	42,868	36,222	31,520	27,592
Comprehensive Income & Other	73,348	17,704	372.1	288	144.1
Total Common Equity	73,700	62,864	38,886	34,101	30,037
Minority Interest	1,063	1,058	1,055	1,002	1,038
Shareholders' Equity	74,763	63,923	39,942	35,103	31,075
Total Liabilities & Equity	113,707	101,246	60,019	54,814	52,978
Total Debt	26,319	28,611	13,662	14,332	16,286
Net Cash (Debt)	-2,522	-16,052	-415.1	-7,095	-8,960
Net Cash Per Share	-7.16	-45.55	-1.18	-20.02	-24.89
Filing Date Shares Outstanding	352.66	352.38	352.38	352.38	360.49
Total Common Shares Outstanding	352.66	352.38	352.38	352.38	360.49
Working Capital	34,360	21,186	18,441	14,942	13,031
Book Value Per Share	208.99	178.40	110.35	96.77	83.32
Tangible Book Value	72,448	61,807	37,877	33,068	28,977
Tangible Book Value Per Share	205.44	175.40	107.49	93.84	80.38
Land	-	1,272	821.7	621.6	689.6
Buildings	-	7,706	4,594	4,064	3,619
Machinery	-	59,523	30,845	30,203	28,282
Construction In Progress	-	6,126	2,497	1,312	1,320

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