Spenta International Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	150.97	17.97	9.65	5.32	4.4	2.48
Short-Term Investments	11.05	103.52	98.99	63.58	53.96	51.76
Cash & Short-Term Investments	162.02	121.49	108.64	68.91	58.37	54.23
Cash Growth	31.52%	11.83%	57.66%	18.06%	7.62%	8.62%
Accounts Receivable	102.65	115.68	105.18	129.04	159.12	145.01
Other Receivables	-	24.52	26.35	25.63	22.94	14.33
Receivables	103.87	141.93	133.55	157.52	184.42	161.48
Inventory	174.75	152.74	148.16	145.96	147.72	97.75
Prepaid Expenses	-	1.48	1.48	1.47	2.09	1.22
Other Current Assets	29.52	4	10.24	13.46	10.57	7.16
Total Current Assets	470.16	421.65	402.07	387.31	403.17	321.85
Property, Plant & Equipment	134.38	138.07	145.49	154.9	164.7	173.89
Long-Term Deferred Tax Assets	2.85	2.27	1.65	0.8	-0.1	0.81
Long-Term Deferred Charges	-	-	-	-	3.41	-
Other Long-Term Assets	15.01	14.89	14.89	14.69	13.69	19.01
Total Assets	623.8	581.21	566.04	559.65	588.96	518.7
Accounts Payable	33.95	26.44	21.17	30.08	55.59	40.08
Accrued Expenses	4.18	11.21	10.06	10.84	9.68	7.82
Short-Term Debt	-	192.1	184.27	148.4	140.31	113.26
Current Income Taxes Payable	-	1.98	1.38	0.49	-	-
Current Unearned Revenue	-	2.74	4	3.32	1.13	1.65
Other Current Liabilities	22.4	7.84	6.85	24.51	35.42	22.65
Total Current Liabilities	288.57	242.3	227.73	217.64	242.14	185.46
Long-Term Debt	28.79	31.09	40.55	55.94	69.68	78.2
Pension & Post-Retirement Benefits	18.38	17.12	16.88	12.6	10.95	11.84
Other Long-Term Liabilities	-0	-	-0	-0	-	-
Total Liabilities	335.73	290.51	285.16	286.17	322.77	275.5
Common Stock	27.64	27.64	27.64	27.64	27.64	27.64
Retained Earnings	-	264.42	255.04	246.76	239.37	217.07
Comprehensive Income & Other	260.42	-1.37	-1.8	-0.92	-0.82	-1.51
Shareholders' Equity	288.07	290.69	280.89	273.48	266.19	243.2
Total Liabilities & Equity	623.8	581.21	566.04	559.65	588.96	518.7
Total Debt	256.83	223.19	224.82	204.33	209.99	191.46
Net Cash (Debt)	-94.81	-101.7	-116.18	-135.43	-151.62	-137.23
Net Cash Per Share	-34.36	-36.79	-42.03	-48.99	-54.85	-49.64
Filing Date Shares Outstanding	2.71	2.76	2.76	2.76	2.76	2.76
Total Common Shares Outstanding	2.71	2.76	2.76	2.76	2.76	2.76
Working Capital	181.59	179.35	174.34	169.68	161.03	136.39
Book Value Per Share	106.39	105.16	101.61	98.93	96.30	87.98
Tangible Book Value	288.07	290.69	280.89	273.48	266.19	243.2
Tangible Book Value Per Share	106.39	105.16	101.61	98.93	96.30	87.98
Land	-	6.24	6.24	6.24	6.24	6.24
Buildings	-	141.31	141.31	141.31	141.31	141.31
Machinery	-	71.71	70.62	70.54	69.53	69.03

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