Spenta International 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	104.86	17.97	9.65	5.32	4.4
Short-Term Investments	10.53	103.52	98.99	63.58	53.96
Cash & Short-Term Investments	115.4	121.49	108.64	68.91	58.37
Cash Growth	-5.02%	11.83%	57.66%	18.06%	7.62%
Accounts Receivable	98.4	115.68	105.18	129.04	159.12
Other Receivables	19.34	24.52	26.35	25.63	22.94
Receivables	118.61	141.93	133.55	157.52	184.42
Inventory	168.63	152.74	148.16	145.96	147.72
Prepaid Expenses	-	1.48	1.48	1.47	2.09
Other Current Assets	10.16	4	10.24	13.46	10.57
Total Current Assets	412.8	421.65	402.07	387.31	403.17
Property, Plant & Equipment	132.31	138.07	145.49	154.9	164.7
Long-Term Deferred Tax Assets	1.96	2.27	1.65	0.8	-0.1
Long-Term Deferred Charges	-	-	-	-	3.41
Other Long-Term Assets	18.23	14.89	14.89	14.69	13.69
Total Assets	566	581.21	566.04	559.65	588.96
Accounts Payable	36.95	26.44	21.17	30.08	55.59
Accrued Expenses	-	11.21	10.06	10.84	9.68
Short-Term Debt	-	192.1	184.27	148.4	140.31
Current Portion of Long-Term Debt	187.49	-	-	-	-
Current Income Taxes Payable	-	1.98	1.38	0.49	-
Current Unearned Revenue	-	2.74	4	3.32	1.13
Other Current Liabilities	23.39	7.84	6.85	24.51	35.42
Total Current Liabilities	247.83	242.3	227.73	217.64	242.14
Long-Term Debt	26.48	31.09	40.55	55.94	69.68
Pension & Post-Retirement Benefits	-	17.12	16.88	12.6	10.95
Other Long-Term Liabilities	14.67	-	-0	-0	-
Total Liabilities	288.99	290.51	285.16	286.17	322.77
Common Stock	27.64	27.64	27.64	27.64	27.64
Retained Earnings	-	264.42	255.04	246.76	239.37
Comprehensive Income & Other	249.37	-1.37	-1.8	-0.92	-0.82
Shareholders' Equity	277.01	290.69	280.89	273.48	266.19
Total Liabilities & Equity	566	581.21	566.04	559.65	588.96
Total Debt	213.97	223.19	224.82	204.33	209.99
Net Cash (Debt)	-98.58	-101.7	-116.18	-135.43	-151.62
Net Cash Per Share	-35.66	-36.79	-42.03	-48.99	-54.85
Filing Date Shares Outstanding	2.76	2.76	2.76	2.76	2.76
Total Common Shares Outstanding	2.76	2.76	2.76	2.76	2.76
Working Capital	164.96	179.35	174.34	169.68	161.03
Book Value Per Share	100.24	105.16	101.61	98.93	96.30
Tangible Book Value	277.01	290.69	280.89	273.48	266.19
Tangible Book Value Per Share	100.24	105.16	101.61	98.93	96.30
Land	-	6.24	6.24	6.24	6.24
Buildings	-	141.31	141.31	141.31	141.31
Machinery	-	71.71	70.62	70.54	69.53