Semac Construction 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	588.15	77.26	71.65	70.74	134.73
Short-Term Investments	-	0.71	0.67	-	-
Trading Asset Securities	-	-	-	95.69	152.52
Cash & Short-Term Investments	588.15	77.96	72.32	166.42	287.25
Cash Growth	654.38%	7.81%	-56.55%	-42.06%	4.59%
Accounts Receivable	367.75	624.38	550.32	794.32	251.33
Other Receivables	35.75	4.48	4.48	4.48	44.92
Receivables	484.97	629.66	555.2	799.84	324.19
Inventory	19.75	17.69	-	-	-
Prepaid Expenses	-	15.02	20.55	11.48	9
Other Current Assets	560.48	1,058	940.59	834.92	536.12
Total Current Assets	1,653	1,798	1,589	1,813	1,157
Property, Plant & Equipment	31.42	43.38	58.12	62.44	22.45
Long-Term Investments	-	-	10	10	10
Other Intangible Assets	0.16	0.2	8.88	4.92	3
Long-Term Deferred Tax Assets	81.29	69.82	52.24	42.5	77.59
Other Long-Term Assets	283.29	295.14	254.81	195.66	202.85
Total Assets	2,050	2,207	1,973	2,128	1,472
Accounts Payable	486.25	385.64	431.42	305.96	100.3
Accrued Expenses	-	124.48	95.49	100.95	59.55
Short-Term Debt	257.24	377.8	146.99	3.44	0.05
Current Portion of Leases	12.58	10.96	9.32	13.98	7.11
Current Income Taxes Payable	-	-	-	-	0.99
Current Unearned Revenue	-	327.44	237.68	256.02	17.34
Other Current Liabilities	394.07	150.85	156.84	209.03	260.04
Total Current Liabilities	1,150	1,377	1,078	889.37	445.38
Long-Term Leases	10.71	24.77	36.02	39.3	-
Pension & Post-Retirement Benefits	-	20.15	22.67	23.58	23.6
Other Long-Term Liabilities	19.42	-	-0	1.95	29.79
Total Liabilities	1,180	1,422	1,136	954.19	498.77
Common Stock	31.17	31.17	30.67	30.67	30.67
Retained Earnings	-	280.4	339.65	676.25	499.57
Comprehensive Income & Other	785.95	427.16	423.34	427.16	415.7
Total Common Equity	817.12	738.73	793.66	1,134	945.95
Minority Interest	52.12	45.7	42.63	39.9	27.74
Shareholders' Equity	869.24	784.43	836.29	1,174	973.69
Total Liabilities & Equity	2,050	2,207	1,973	2,128	1,472
Total Debt	280.53	413.53	192.33	56.71	7.16
Net Cash (Debt)	307.61	-335.56	-120.01	109.71	280.09
Net Cash Growth	-	-	-	-60.83%	-
Net Cash Per Share	100.14	-107.65	-38.50	35.19	89.85
Filing Date Shares Outstanding	3.25	3.12	3.12	3.07	3.07
Total Common Shares Outstanding	3.25	3.12	3.07	3.07	3.07
Working Capital	503.22	420.81	510.93	923.29	711.19
Book Value Per Share	251.14	236.98	258.78	369.77	308.43
Tangible Book Value	816.96	738.53	784.78	1,129	942.94
Tangible Book Value Per Share	251.09	236.91	255.88	368.17	307.45
Buildings	-	8.57	7.72	7.72	-
Machinery	-	105.05	109.04	100.21	-
Leasehold Improvements	-	1.44	1.44	1.44	-