Shah Alloys 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	10.9	26.43	2.2	2.3	2.45
Cash & Short-Term Investments	10.9	26.43	2.2	2.3	2.45
Cash Growth	-58.75%	1103.41%	-4.31%	-6.17%	-84.72%
Accounts Receivable	10.8	12.38	71	150.44	137.36
Other Receivables	5.6	-	-	-	-
Receivables	16.4	12.4	71.09	151.42	138.12
Inventory	193.5	300.98	820.36	1,088	1,181
Prepaid Expenses	-	0.04	0.08	5.38	0.16
Other Current Assets	225.5	11.27	15.51	61.24	133.26
Total Current Assets	446.3	351.11	909.24	1,308	1,455
Property, Plant & Equipment	505	660.76	760.4	819.9	909.42
Long-Term Investments	487.5	48.1	71.02	69.34	56.72
Long-Term Deferred Tax Assets	533.3	779.86	725.69	720.55	709.24
Other Long-Term Assets	104	104.94	104.39	88.17	78.04
Total Assets	2,076	1,947	2,573	3,009	3,216
Accounts Payable	12.7	763.64	1,134	1,242	1,159
Accrued Expenses	213.9	278.08	201.29	208.86	229.38
Short-Term Debt	593.1	752.41	832.52	812.9	547.53
Current Portion of Long-Term Debt	-	-	-	-	619.48
Other Current Liabilities	78.2	164.45	221.44	230.6	2.5
Total Current Liabilities	897.9	1,959	2,389	2,494	2,558
Long-Term Debt	36.8	36.77	36.77	36.77	129.42
Pension & Post-Retirement Benefits	1.6	12.68	19.04	12.52	17.58
Other Long-Term Liabilities	16.2	15.56	15.78	160.38	180.25
Total Liabilities	952.5	2,024	2,460	2,704	2,885
Common Stock	198	197.98	197.98	197.98	197.98
Comprehensive Income & Other	925.6	-274.86	-85.53	106.96	132.71
Shareholders' Equity	1,124	-76.88	112.45	304.94	330.69
Total Liabilities & Equity	2,076	1,947	2,573	3,009	3,216
Total Debt	629.9	789.18	869.29	849.67	1,296
Net Cash (Debt)	-619	-762.75	-867.09	-847.38	-1,294
Net Cash Per Share	-31.27	-38.53	-43.80	-42.80	-65.36
Filing Date Shares Outstanding	19.79	19.8	19.8	19.8	19.8
Total Common Shares Outstanding	19.79	19.8	19.8	19.8	19.8
Working Capital	-451.6	-1,607	-1,480	-1,186	-1,103
Book Value Per Share	56.78	-3.88	5.68	15.40	16.70
Tangible Book Value	1,124	-76.88	112.45	304.94	330.69
Tangible Book Value Per Share	56.78	-3.88	5.68	15.40	16.70
Land	-	69	69	69	69
Buildings	-	254.82	253	260.36	260.36
Machinery	-	4,691	4,882	5,242	5,243
Construction In Progress	-	90.05	90.05	90.05	90.05