Sambandam Spinning Mills 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	22.4	0.47	0.86	1.28	34.36
Short-Term Investments	-	8.41	5.61	5.5	5
Cash & Short-Term Investments	22.4	8.87	6.47	6.78	39.36
Cash Growth	152.45%	37.13%	-4.59%	-82.77%	556.89%
Accounts Receivable	181.53	216.1	292.71	312.13	369.21
Other Receivables	2.9	9.31	7.86	3.21	4.22
Receivables	184.43	225.41	300.57	315.34	373.42
Inventory	847.27	766.22	751.96	691.64	1,030
Prepaid Expenses	-	11.73	14.31	9.81	11.98
Other Current Assets	274.04	223.48	230.31	198.83	209.51
Total Current Assets	1,328	1,236	1,304	1,222	1,664
Property, Plant & Equipment	1,198	1,230	1,297	1,475	1,441
Long-Term Investments	22.62	21.8	21.02	22.28	21.83
Other Intangible Assets	7.2	0	0	0	0
Other Long-Term Assets	46.82	44.53	61.69	74.03	94.28
Total Assets	2,603	2,532	2,683	2,794	3,221
Accounts Payable	240.92	239.83	209.01	170.37	427.45
Accrued Expenses	-	188.82	210.04	120.27	100.99
Short-Term Debt	737.76	511.55	514.07	492.14	485.11
Current Portion of Long-Term Debt	-	220.14	293.71	186.2	147.29
Current Portion of Leases	1.2	0.94	0.74	14.13	11.06
Current Income Taxes Payable	-	-	-	-	1.54
Other Current Liabilities	128.62	14.49	26.23	8.84	22.15
Total Current Liabilities	1,108	1,176	1,254	991.95	1,196
Long-Term Debt	649.81	458.36	432.09	623.12	651.97
Long-Term Leases	1.09	2.01	2.6	35.75	47.39
Long-Term Unearned Revenue	-	-	-	-	1.14
Pension & Post-Retirement Benefits	-	13.3	37.68	24.24	5.5
Long-Term Deferred Tax Liabilities	5.36	22.25	42.84	78.48	116.7
Other Long-Term Liabilities	34.52	0.52	0.52	41.22	45.92
Total Liabilities	1,799	1,672	1,770	1,795	2,064
Common Stock	42.76	42.65	42.65	42.65	42.65
Additional Paid-In Capital	-	53.91	53.91	53.91	53.91
Retained Earnings	-	767.3	840.77	919.3	1,062
Comprehensive Income & Other	761.13	-4.31	-23.61	-16.4	-2.07
Shareholders' Equity	803.88	859.54	913.71	999.45	1,157
Total Liabilities & Equity	2,603	2,532	2,683	2,794	3,221
Total Debt	1,390	1,193	1,243	1,351	1,343
Net Cash (Debt)	-1,367	-1,184	-1,237	-1,345	-1,303
Net Cash Per Share	-320.75	-277.66	-290.00	-315.28	-305.65
Filing Date Shares Outstanding	4.27	4.26	4.26	4.26	4.26
Total Common Shares Outstanding	4.27	4.26	4.26	4.26	4.26
Working Capital	219.65	59.96	49.82	230.46	468.91
Book Value Per Share	188.40	201.55	214.25	234.36	271.29
Tangible Book Value	796.69	859.54	913.71	999.45	1,157
Tangible Book Value Per Share	186.71	201.55	214.25	234.36	271.29
Land	-	224.41	224.41	224.41	224.41
Buildings	-	389.7	388.04	360.74	329.74
Machinery	-	1,490	1,463	1,584	1,449
Construction In Progress	-	16.11	19.88	18.39	10.57

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