Sparc Electrex 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	6.05	9.16	15.91	2.46	7.82	0.07
Short-Term Investments	2.79	2.79	2.79	2.81	0.02	0.02
Cash & Short-Term Investments	8.84	11.95	18.7	5.27	7.84	0.1
Cash Growth	-13.50%	-36.08%	254.58%	-32.77%	7907.69%	-61.27%
Accounts Receivable	77.68	94.39	94.99	36.48	16.96	-
Other Receivables	0.93	-	-	-	-	-
Receivables	78.61	94.39	94.99	36.48	29.76	5.74
Inventory	26.88	30.17	29.82	14.88	5.98	0.04
Other Current Assets	63.47	53.01	25.24	12.34	2.57	8.78
Total Current Assets	177.8	189.52	168.75	68.97	46.15	14.67
Property, Plant & Equipment	0.36	10.98	10.98	10.98	10.97	0.35
Long-Term Deferred Tax Assets	-	-	-	0.02	0.03	0.26
Other Long-Term Assets	19	19	19	19	19	0.6
Total Assets	197.15	219.5	198.73	98.97	76.15	15.89
Accounts Payable	26.79	24.81	14.68	24.36	16.71	-
Accrued Expenses	-	3.44	3	1.78	1.32	0.72
Short-Term Debt	-	0.98	0.88	25.16	21.74	0.7
Current Portion of Long-Term Debt	1.47	0.03	0.53	-	-	-
Current Income Taxes Payable	-	4.82	4.82	1.61	0.79	-
Other Current Liabilities	4.82	5.71	3.6	3.54	0.03	0.09
Total Current Liabilities	33.09	39.79	27.51	56.46	40.6	1.52
Long-Term Debt	-	8.6	8.58	-	-	-
Other Long-Term Liabilities	-	-	-0	-0	-	-
Total Liabilities	33.09	48.39	36.09	56.46	40.6	1.52
Common Stock	196.36	195.56	195.56	48.89	48.89	48.89
Retained Earnings	103.55	110.6	125.81	-7.17	-14.14	-35.31
Comprehensive Income & Other	-135.84	-135.05	-158.73	0.8	0.8	0.8
Shareholders' Equity	164.07	171.12	162.64	42.51	35.55	14.37
Total Liabilities & Equity	197.15	219.5	198.73	98.97	76.15	15.89
Total Debt	1.47	9.6	9.98	25.16	21.74	0.7
Net Cash (Debt)	7.36	2.35	8.71	-19.89	-13.9	-0.6
Net Cash Growth	3694.33%	-73.06%	-	-	-	-
Net Cash Per Share	0.59	0.19	0.45	-4.07	-2.84	-0.12
Filing Date Shares Outstanding	19.56	19.56	19.56	4.89	4.89	4.89
Total Common Shares Outstanding	19.56	19.56	19.56	4.89	4.89	4.89
Working Capital	144.71	149.73	141.24	12.51	5.55	13.16
Book Value Per Share	8.39	8.75	8.32	8.70	7.27	2.94
Tangible Book Value	164.07	171.12	162.64	42.51	35.55	14.37
Tangible Book Value Per Share	8.39	8.75	8.32	8.70	7.27	2.94
Buildings	-	10.62	10.62	10.62	10.62	-
Machinery	-	8.29	8.29	8.29	8.27	8.27

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