S P Capital Financing 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	Dec '25 Dec 31, 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	-	10.66	79.65	6.28	34.07	1.34
Trading Asset Securities	-	1,171	686.34	303.44	49.95	0.44
Cash & Short-Term Investments	1,553	1,182	765.99	309.71	84.02	1.78
Cash Growth	1056.97%	54.32%	147.32%	268.62%	4607.69%	-91.29%
Accounts Receivable	-	-	-	-	-	0.04
Other Receivables	-	2.41	3.09	3.17	0.29	-
Receivables	-	2.73	7.23	15.89	118.59	140.06
Other Current Assets	-	7.75	3.47	1.78	21.36	17.49
Total Current Assets	-	1,193	776.68	327.39	223.97	159.34
Property, Plant & Equipment	-	-	-	-	-	2.51
Long-Term Investments	-	73.82	41.97	42.49	59.18	58.7
Long-Term Deferred Tax Assets	-	-	-	0.9	-	0.07
Other Long-Term Assets	-	0	-	-0	-	-0
Total Assets	-	1,266	818.65	370.78	283.15	220.62
Accounts Payable	-	-	-	-	0.01	0.04
Accrued Expenses	-	1.5	0.42	0.93	0.27	0.31
Short-Term Debt	-	1,003	558.77	142.61	49.14	-
Current Portion of Long-Term Debt	-	-	-	-	-	0.18
Current Income Taxes Payable	-	4.25	-	1.73	4.04	1.43
Other Current Liabilities	-	1.35	1.2	0.5	0.2	0.99
Total Current Liabilities	-	1,010	560.39	145.77	53.67	2.95
Long-Term Debt	-	-	-	-	-	0.11
Long-Term Deferred Tax Liabilities	-	5.97	9.09	-	-	-
Other Long-Term Liabilities	-	-	2	0	0	-
Total Liabilities	-	1,016	571.48	145.77	53.67	3.06
Common Stock	-	60.12	60.12	60.12	60.12	60.12
Additional Paid-In Capital	-	24.66	24.66	27.01	27.01	27.01
Retained Earnings	-	103.99	115.98	108.8	108.44	95.89
Comprehensive Income & Other	-	61.56	46.41	29.08	33.91	34.55
Shareholders' Equity	332.83	250.33	247.17	225.01	229.48	217.57
Total Liabilities & Equity	-	1,266	818.65	370.78	283.15	220.62
Total Debt	1,205	1,003	558.77	142.61	49.14	0.29
Net Cash (Debt)	347.9	179.11	207.22	167.11	34.88	1.5
Net Cash Growth	-	-13.56%	24.00%	379.15%	2228.23%	-91.63%
Net Cash Per Share	57.87	29.79	34.47	27.79	5.80	0.25
Filing Date Shares Outstanding	6.02	6.01	6.01	6.01	6.01	6.01
Total Common Shares Outstanding	6.02	6.01	6.01	6.01	6.01	6.01
Working Capital	-	182.48	216.29	181.63	170.3	156.39
Book Value Per Share	55.34	41.64	41.11	37.43	38.17	36.19
Tangible Book Value	332.83	250.33	247.17	225.01	229.48	217.57
Tangible Book Value Per Share	55.34	41.64	41.11	37.43	38.17	36.19
Land	-	-	-	-	-	2.51

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