Shivagrico Implements Limited (BOM:522237)

Shivagrico Implements Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.97	0.86	14.94	20.24	10.19	0.24
Short-Term Investments	-	0.85	0.75	0.3	0.3	2.33
Cash & Short-Term Investments	0.97	1.71	15.69	20.54	10.49	2.57
Cash Growth	-1.13%	-89.13%	-23.61%	95.84%	307.58%	81.62%
Accounts Receivable	28.21	26.54	29.55	20.88	32.65	33.51
Other Receivables	-	2.58	0.04	0.02	0	0.01
Receivables	28.21	29.12	29.59	20.89	32.65	33.52
Inventory	124.39	119.82	117.01	122.97	110.46	114.83
Prepaid Expenses	-	0.73	0.82	0.94	0.89	0.92
Other Current Assets	9.54	5.08	11.55	13.19	28.34	21.45
Total Current Assets	163.11	156.46	174.66	178.53	182.84	173.28
Property, Plant & Equipment	100.29	102.49	110.89	99.92	95.19	100.08
Long-Term Investments	0.02	0.02	0.02	0.02	0.02	0.02
Other Intangible Assets	0.04	0.05	0.01	0.02	0.02	0.03
Long-Term Deferred Tax Assets	-	-	-	-	-	0.46
Other Long-Term Assets	1.39	1.39	1.39	2.45	1.48	2.31
Total Assets	264.85	260.4	286.96	280.93	279.53	276.17
Accounts Payable	8.27	8.07	6.77	29.01	12.46	21.7
Accrued Expenses	0.15	4.49	1.35	1.2	1.59	0.73
Short-Term Debt	-	128.23	153.43	126.95	136.31	153.21
Current Portion of Long-Term Debt	143.25	9.5	10.25	12.44	11.25	8.77
Other Current Liabilities	5.95	1.14	3.96	1.16	2.27	2.96
Total Current Liabilities	157.62	151.44	175.75	170.76	163.88	187.36
Long-Term Debt	15.73	20.63	28.05	30.39	36.16	20.48
Long-Term Leases	0.01	0.01	0.01	0.01	0.01	0.01
Long-Term Unearned Revenue	-	-	-	-	2	3.63
Pension & Post-Retirement Benefits	5.32	4.8	4.84	3.39	3.46	2.62
Long-Term Deferred Tax Liabilities	6.06	4.82	4.38	3.41	2.71	-
Other Long-Term Liabilities	-	-	-0.1	-	-	-0
Total Liabilities	184.75	181.69	212.93	207.96	208.22	214.11
Common Stock	50.14	50.14	50.14	50.14	50.14	50.14
Additional Paid-In Capital	-	10.06	10.06	10.06	10.06	10.06
Retained Earnings	-	14.51	10.74	10.03	9.02	1.32
Comprehensive Income & Other	29.97	4	3.11	2.75	2.1	0.54
Shareholders' Equity	80.11	78.71	74.04	72.98	71.32	62.06
Total Liabilities & Equity	264.85	260.4	286.96	280.93	279.53	276.17
Total Debt	159	158.36	191.73	169.78	183.73	182.47
Net Cash (Debt)	-158.03	-156.66	-176.04	-149.24	-173.25	-179.9
Net Cash Per Share	-31.37	-31.24	-35.11	-29.77	-34.55	-35.88
Filing Date Shares Outstanding	4.98	5.01	5.01	5.01	5.01	5.01
Total Common Shares Outstanding	4.98	5.01	5.01	5.01	5.01	5.01
Working Capital	5.5	5.02	-1.09	7.77	18.96	-14.08
Book Value Per Share	16.10	15.70	14.77	14.56	14.22	12.38
Tangible Book Value	80.07	78.66	74.03	72.96	71.3	62.04
Tangible Book Value Per Share	16.09	15.69	14.77	14.55	14.22	12.37
Land	-	0.16	0.16	0.16	0.16	0.16
Buildings	-	54.08	54.08	51.75	47.88	47.88
Machinery	-	256.69	253.11	224.03	217.8	193.3
Construction In Progress	-	2.08	1.29	8.67	1.13	22.55

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