Ashiana Ispat 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	69.36	1.41	1.79	1.67	3.18
Cash & Short-Term Investments	69.36	1.41	1.79	1.67	3.18
Cash Growth	4805.23%	-20.78%	6.95%	-47.50%	-6.31%
Accounts Receivable	1,730	370.64	622.96	732.4	796.84
Other Receivables	-	1.81	4.01	10.08	0.28
Receivables	1,730	372.45	626.97	742.47	797.12
Inventory	179.03	230.79	439.66	341.25	257.7
Prepaid Expenses	-	0.21	2.2	5.43	1.56
Other Current Assets	351.51	350.49	358.32	287.11	117.08
Total Current Assets	2,330	955.35	1,429	1,378	1,177
Property, Plant & Equipment	1.28	85.57	294.29	319.23	338.97
Long-Term Investments	-	1.4	1.35	1	-
Other Intangible Assets	0.16	-	-	-	-
Long-Term Deferred Tax Assets	25.65	21.4	-	-	-
Other Long-Term Assets	10.89	12.65	9.12	8.8	30.51
Total Assets	2,368	1,076	1,734	1,707	1,546
Accounts Payable	2,044	191.01	254.67	347.69	305.07
Accrued Expenses	0.17	8.28	9.63	15.21	18.23
Short-Term Debt	-	898.04	740.33	523.68	479.83
Current Portion of Long-Term Debt	-	8.78	56	61.89	62.98
Current Income Taxes Payable	16.37	-	-	-	-
Other Current Liabilities	81.59	49.78	42.4	38.51	13.46
Total Current Liabilities	2,142	1,156	1,103	986.97	879.57
Long-Term Debt	-	-	217.01	326.81	307.67
Pension & Post-Retirement Benefits	0.68	-	3.63	3.98	4.11
Long-Term Deferred Tax Liabilities	-	-	23.08	17.81	13.34
Other Long-Term Liabilities	-	-	0	-	0
Total Liabilities	2,143	1,156	1,347	1,336	1,205
Common Stock	79.65	79.65	79.65	79.65	79.65
Additional Paid-In Capital	-	63	63	63	63
Retained Earnings	-	-223.46	243.48	228.76	198.79
Comprehensive Income & Other	145.5	1.3	0.81	-	-
Shareholders' Equity	225.15	-79.51	386.94	371.41	341.44
Total Liabilities & Equity	2,368	1,076	1,734	1,707	1,546
Total Debt	-	906.82	1,013	912.37	850.47
Net Cash (Debt)	69.36	-905.41	-1,012	-910.71	-847.29
Net Cash Per Share	8.71	-113.68	-127.00	-114.34	-106.38
Filing Date Shares Outstanding	7.98	7.96	7.96	7.96	7.96
Total Common Shares Outstanding	7.98	7.96	7.96	7.96	7.96
Working Capital	187.85	-200.53	325.89	390.96	297.08
Book Value Per Share	28.23	-9.98	48.58	46.63	42.87
Tangible Book Value	224.99	-79.51	386.94	371.41	341.44
Tangible Book Value Per Share	28.21	-9.98	48.58	46.63	42.87
Land	-	4.98	4.98	4.98	4.98
Buildings	-	26.86	26.86	27.9	27.9
Machinery	-	242.46	433.68	459.84	458.21