Span Divergent Limited (BOM:524727)

Span Divergent 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	10.02	5.85	9.25	3.99	1.94	8.41
Short-Term Investments	54.31	63	46.86	39.45	40.28	94.32
Cash & Short-Term Investments	64.33	68.85	56.11	43.44	42.22	102.73
Cash Growth	-2.75%	22.72%	29.15%	2.89%	-58.90%	-2.51%
Accounts Receivable	15.18	13.87	15.55	18.99	15.76	14.87
Other Receivables	1	2.67	9	8.58	8.57	6.92
Receivables	16.18	16.54	24.54	27.57	24.33	21.79
Inventory	45.73	10	11.82	16.06	17.76	6.17
Prepaid Expenses	-	0.18	0.17	0.25	0.2	0.24
Other Current Assets	44.71	28.26	28.06	28.88	35.13	31.32
Total Current Assets	170.95	123.83	120.7	116.2	119.64	162.24
Property, Plant & Equipment	98.55	96.28	107.27	128.04	147.1	168.87
Goodwill	-	-	-	0.25	0.36	0.66
Other Intangible Assets	0.11	0.14	0.22	0.31	0.39	0.65
Long-Term Deferred Tax Assets	3.5	3.66	4.16	3.78	1.59	1.57
Other Long-Term Assets	2.6	8.12	9.52	7.36	9.17	10.37
Total Assets	275.7	232.02	241.87	255.92	278.26	344.36
Accounts Payable	70.33	34.57	27.55	26.72	21.21	12.91
Accrued Expenses	-	20.36	18.17	21.07	13.74	14.18
Short-Term Debt	51.02	56.44	51.78	50.99	57.25	49.8
Current Portion of Long-Term Debt	-	-	-	-	-	2.33
Current Portion of Leases	1.16	1.19	2.99	7.27	9.91	9.31
Other Current Liabilities	207.77	166.39	169.6	172.44	129.07	52.05
Total Current Liabilities	330.28	278.95	270.08	278.49	231.18	140.57
Long-Term Debt	19.22	24.02	34.14	48.39	55.45	106.86
Long-Term Leases	2	1.89	2.21	4.86	9.31	11.58
Pension & Post-Retirement Benefits	-	4.63	3.97	1.24	2.99	2.44
Long-Term Deferred Tax Liabilities	4.98	4.66	3.26	2.64	1.46	3.55
Other Long-Term Liabilities	11.2	6.29	3.88	3.88	7.18	7.2
Total Liabilities	367.69	320.44	317.55	339.5	307.57	272.2
Common Stock	54.62	54.62	54.62	54.62	54.62	54.62
Retained Earnings	-	-105.03	-95.84	-105.35	-54.76	43.22
Comprehensive Income & Other	-85.02	22.35	22.35	22.35	22.35	22.35
Total Common Equity	-30.41	-28.07	-18.87	-28.39	22.21	120.19
Minority Interest	-61.59	-60.35	-56.8	-55.19	-51.52	-48.03
Shareholders' Equity	-91.99	-88.41	-75.68	-83.58	-29.32	72.16
Total Liabilities & Equity	275.7	232.02	241.87	255.92	278.26	344.36
Total Debt	73.41	83.53	91.12	111.51	131.93	179.87
Net Cash (Debt)	-9.08	-14.68	-35.02	-68.06	-89.71	-77.15
Net Cash Per Share	-	-2.69	-6.41	-12.46	-16.42	-14.12
Filing Date Shares Outstanding	-	5.46	5.46	5.46	5.46	5.46
Total Common Shares Outstanding	-	5.46	5.46	5.46	5.46	5.46
Working Capital	-159.33	-155.12	-149.38	-162.3	-111.54	21.66
Book Value Per Share	-	-5.14	-3.46	-5.20	4.07	22.01
Tangible Book Value	-30.51	-28.21	-19.09	-28.94	21.46	118.88
Tangible Book Value Per Share	-	-5.17	-3.50	-5.30	3.93	21.77
Land	-	10.7	10.7	10.95	10.95	11.31
Buildings	-	118.73	118.73	126.69	126.69	127.48
Machinery	-	97.3	97.27	106.59	105.85	103.96
Leasehold Improvements	-	2.69	2.69	3.56	3.56	3.4

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.