Smiths & Founders (India) 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	13.79	0.28	0.19	0.38	0.85
Cash & Short-Term Investments	13.79	0.28	0.19	0.38	0.85
Cash Growth	4851.24%	46.66%	-50.32%	-54.93%	871.37%
Accounts Receivable	17.97	16.83	17.97	11.58	6.4
Other Receivables	1.64	1.55	0.61	0.09	0.13
Receivables	19.61	18.37	18.58	11.67	6.53
Inventory	11.69	13.68	19.6	25.84	23.56
Prepaid Expenses	0.2	0.26	0.43	0.17	0.3
Other Current Assets	0	-	0.14	0.31	0.6
Total Current Assets	45.29	32.59	38.94	38.37	31.84
Property, Plant & Equipment	186.99	188.5	188.35	187.28	56.34
Other Intangible Assets	0.04	0.04	0.16	0.28	0.39
Other Long-Term Assets	1.88	1.88	1.95	2.21	2.22
Total Assets	234.2	223.01	229.4	228.15	90.79
Accounts Payable	0.74	0.52	0.92	1.55	1.06
Accrued Expenses	3.9	2.41	6.12	5.38	4.23
Short-Term Debt	-	4.12	5.83	8.6	-
Current Portion of Long-Term Debt	-	-	-	-	2.16
Other Current Liabilities	4.06	3.33	0.39	0.24	0.04
Total Current Liabilities	8.7	10.38	13.27	15.78	7.49
Long-Term Debt	-	-	16.62	20.52	26
Pension & Post-Retirement Benefits	8.01	11.61	10.11	1.02	8.25
Long-Term Deferred Tax Liabilities	4.5	2.17	-	-	-
Other Long-Term Liabilities	-	-	0	8.15	0
Total Liabilities	21.22	24.17	40	45.47	41.74
Common Stock	102	102	102	102	102
Retained Earnings	-39.51	-53.14	-63.81	-70.62	-73.16
Comprehensive Income & Other	150.5	149.99	151.2	151.3	20.22
Shareholders' Equity	212.98	198.84	189.39	182.68	49.05
Total Liabilities & Equity	234.2	223.01	229.4	228.15	90.79
Total Debt	-	4.12	22.46	29.12	28.15
Net Cash (Debt)	13.79	-3.84	-22.27	-28.74	-27.31
Net Cash Per Share	0.14	-0.04	-0.21	-0.28	-0.27
Filing Date Shares Outstanding	102	102	102	44.69	102
Total Common Shares Outstanding	102	102	102	44.69	102
Working Capital	36.59	22.2	25.67	22.59	24.35
Book Value Per Share	2.09	1.95	1.86	4.09	0.48
Tangible Book Value	212.94	198.8	189.23	182.4	48.66
Tangible Book Value Per Share	2.09	1.95	1.86	4.08	0.48
Land	154.08	154.08	154.08	154.08	26.23
Buildings	27.75	27.75	27.75	27.75	24.52
Machinery	58.78	61.11	58.55	59.84	57.68