Spice Islands Industries Limited (BOM:526827)

Spice Islands Industries 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	8.51	2.78	1.15	0.11	0.89	3.76
Trading Asset Securities	0.03	0.04	0.04	0.02	0.01	0.01
Cash & Short-Term Investments	8.55	2.82	1.19	0.12	0.9	3.77
Cash Growth	661.68%	136.64%	878.62%	-86.49%	-76.12%	-56.84%
Accounts Receivable	10.48	11.81	1.06	0.55	7.75	6.79
Other Receivables	1.31	1.21	0.8	0.33	0.34	0.33
Receivables	11.82	13.03	1.86	0.88	8.08	7.5
Inventory	1.64	1.29	-	-	1.37	1.62
Prepaid Expenses	-	0.07	-	0.03	0.1	0.05
Other Current Assets	9.76	2.9	0.74	2.83	4.83	10.54
Total Current Assets	31.76	20.09	3.79	3.85	15.29	23.49
Property, Plant & Equipment	22.35	7.55	2.12	6.03	8.43	12.47
Other Intangible Assets	-	-	-	-	-	0
Long-Term Deferred Tax Assets	0.04	-	6.74	6.74	6.74	6.74
Other Long-Term Assets	11.32	23.13	0.04	0.85	2.43	2.5
Total Assets	65.47	50.78	12.69	19.48	35.28	50.36
Accounts Payable	3.67	1.2	0.25	0.95	2.46	4.33
Accrued Expenses	0.21	2.81	0.95	8.02	12.03	15.18
Short-Term Debt	19.86	12.77	6.25	-	7.3	16.78
Current Portion of Long-Term Debt	-	-	-	-	-	0.2
Current Unearned Revenue	-	-	-	-	-	0.05
Other Current Liabilities	6.81	10.33	7.92	10.17	16.88	2.47
Total Current Liabilities	30.56	27.12	15.37	19.14	38.67	39.02
Long-Term Debt	-	-	-	6.25	1.38	3.1
Pension & Post-Retirement Benefits	0.23	0.09	0.31	0.33	0.44	0.53
Long-Term Deferred Tax Liabilities	-	0.01	-	-	-	-
Other Long-Term Liabilities	-0	-0	-	-	-	-
Total Liabilities	30.79	27.21	15.68	25.72	40.49	42.65
Common Stock	43	43	43	43	43	43
Additional Paid-In Capital	-	34.91	34.91	34.91	34.91	34.91
Retained Earnings	-	-53.95	-75.49	-78.67	-77.45	-64.28
Comprehensive Income & Other	-8.32	-0.4	-5.42	-5.49	-5.67	-5.92
Shareholders' Equity	34.68	23.57	-2.99	-6.25	-5.21	7.71
Total Liabilities & Equity	65.47	50.78	12.69	19.48	35.28	50.36
Total Debt	19.86	12.77	6.25	6.25	8.68	20.08
Net Cash (Debt)	-11.32	-9.96	-5.06	-6.13	-7.78	-16.31
Net Cash Per Share	-2.63	-2.32	-1.18	-1.43	-1.81	-3.79
Filing Date Shares Outstanding	4.29	4.3	4.3	4.3	4.3	4.3
Total Common Shares Outstanding	4.29	4.3	4.3	4.3	4.3	4.3
Working Capital	1.2	-7.02	-11.58	-15.29	-23.39	-15.53
Book Value Per Share	8.08	5.48	-0.70	-1.45	-1.21	1.79
Tangible Book Value	34.68	23.57	-2.99	-6.25	-5.21	7.71
Tangible Book Value Per Share	8.08	5.48	-0.70	-1.45	-1.21	1.79
Buildings	-	2.99	2.99	2.99	2.99	2.99
Machinery	-	6.08	0.02	6.51	12.39	16.5

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