Modern Steels 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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Cash & Equivalents	1.3	0.48	9.81	5.16	4.15	1.2	Upgrade
Cash & Short-Term Investments	1.3	0.48	9.81	5.16	4.15	1.2	Upgrade
Cash Growth	550.00%	-95.07%	90.08%	24.42%	245.67%	-40.00%	Upgrade
Accounts Receivable	-	3.19	-	-	-	141.4	Upgrade
Other Receivables	6.6	3.14	2.84	5.38	4.57	33.9	Upgrade
Receivables	45.3	43.17	119.28	5.38	4.57	175.3	Upgrade
Inventory	-	-	-	-	-	165.2	Upgrade
Prepaid Expenses	-	0	0.03	-	-	2.2	Upgrade
Other Current Assets	12.1	9.4	9.17	131.41	54.17	46.8	Upgrade
Total Current Assets	58.7	53.06	138.29	141.95	62.89	390.7	Upgrade
Property, Plant & Equipment	0.6	0.57	0.57	0.57	0.57	505.8	Upgrade
Long-Term Investments	0.3	0.28	0.28	0.28	0.28	0.3	Upgrade
Other Intangible Assets	-	-	-	-	-	0.8	Upgrade
Other Long-Term Assets	-	-	-	-	-	53	Upgrade
Total Assets	193.2	187.98	139.14	142.8	63.74	950.6	Upgrade
Accounts Payable	-	-	-	1.53	2.24	306.9	Upgrade
Accrued Expenses	9.7	7.6	3.14	0.32	1.18	150.3	Upgrade
Current Portion of Long-Term Debt	2.1	2.05	2.05	12.75	70.45	528.6	Upgrade
Other Current Liabilities	-	-	-	-	-	728	Upgrade
Total Current Liabilities	11.8	9.64	5.18	14.6	73.86	1,714	Upgrade
Pension & Post-Retirement Benefits	-	-	-	-	-	21.7	Upgrade
Other Long-Term Liabilities	-	-	-	-	-	0.2	Upgrade
Total Liabilities	11.8	9.64	5.18	14.6	73.86	1,736	Upgrade
Common Stock	144	137.66	137.66	137.66	137.66	137.6	Upgrade
Additional Paid-In Capital	-	134.22	134.22	134.22	134.22	134.2	Upgrade
Retained Earnings	-	-99.9	-144.29	-150.05	-288.36	-1,063	Upgrade
Comprehensive Income & Other	37.4	6.37	6.37	6.37	6.37	6.4	Upgrade
Shareholders' Equity	181.4	178.34	133.96	128.2	-10.12	-785.1	Upgrade
Total Liabilities & Equity	193.2	187.98	139.14	142.8	63.74	950.6	Upgrade
Total Debt	2.1	2.05	2.05	12.75	70.45	528.6	Upgrade
Net Cash (Debt)	-0.8	-1.56	7.77	-7.58	-66.3	-527.4	Upgrade
Net Cash Per Share	-0.06	-0.11	0.56	-0.55	-4.82	-38.32	Upgrade
Filing Date Shares Outstanding	13.33	13.76	13.76	13.76	13.76	13.76	Upgrade
Total Common Shares Outstanding	13.33	13.76	13.76	13.76	13.76	13.76	Upgrade
Working Capital	46.9	43.42	133.11	127.35	-10.97	-1,323	Upgrade
Book Value Per Share	13.61	12.96	9.73	9.31	-0.74	-57.05	Upgrade
Tangible Book Value	181.4	178.34	133.96	128.2	-10.12	-785.9	Upgrade
Tangible Book Value Per Share	13.61	12.96	9.73	9.31	-0.74	-57.11	Upgrade
Land	-	-	-	-	-	2.5	Upgrade
Buildings	-	0.67	0.67	0.67	0.67	151	Upgrade
Machinery	-	4.12	4.12	4.12	4.12	1,162	Upgrade
Construction In Progress	-	-	-	-	-	6.7	Upgrade

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