Sparc Electrex 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	2.48	9.16	15.91	2.46	7.82
Short-Term Investments	2.79	2.79	2.79	2.81	0.02
Cash & Short-Term Investments	5.26	11.95	18.7	5.27	7.84
Cash Growth	-55.95%	-36.08%	254.58%	-32.77%	7907.69%
Accounts Receivable	110.89	94.39	94.99	36.48	16.96
Receivables	110.89	94.39	94.99	36.48	29.76
Inventory	1.59	30.17	29.82	14.88	5.98
Other Current Assets	1.64	53.01	25.24	12.34	2.57
Total Current Assets	119.38	189.52	168.75	68.97	46.15
Property, Plant & Equipment	0.36	10.98	10.98	10.98	10.97
Long-Term Deferred Tax Assets	-	-	-	0.02	0.03
Other Long-Term Assets	19	19	19	19	19
Total Assets	138.74	219.5	198.73	98.97	76.15
Accounts Payable	4.29	24.81	14.68	24.36	16.71
Accrued Expenses	6.34	3.44	3	1.78	1.32
Short-Term Debt	-	0.98	0.88	25.16	21.74
Current Portion of Long-Term Debt	1.2	0.03	0.53	-	-
Current Income Taxes Payable	-	4.82	4.82	1.61	0.79
Other Current Liabilities	0.42	5.71	3.6	3.54	0.03
Total Current Liabilities	12.24	39.79	27.51	56.46	40.6
Long-Term Debt	-	8.6	8.58	-	-
Other Long-Term Liabilities	-0	-	-0	-0	-
Total Liabilities	12.24	48.39	36.09	56.46	40.6
Common Stock	196.36	195.56	195.56	48.89	48.89
Retained Earnings	65.99	110.6	125.81	-7.17	-14.14
Comprehensive Income & Other	-135.84	-135.05	-158.73	0.8	0.8
Shareholders' Equity	126.5	171.12	162.64	42.51	35.55
Total Liabilities & Equity	138.74	219.5	198.73	98.97	76.15
Total Debt	1.2	9.6	9.98	25.16	21.74
Net Cash (Debt)	4.07	2.35	8.71	-19.89	-13.9
Net Cash Growth	73.37%	-73.06%	-	-	-
Net Cash Per Share	0.21	0.19	0.45	-4.07	-2.84
Filing Date Shares Outstanding	19.56	19.56	19.56	4.89	4.89
Total Common Shares Outstanding	19.56	19.56	19.56	4.89	4.89
Working Capital	107.14	149.73	141.24	12.51	5.55
Book Value Per Share	6.47	8.75	8.32	8.70	7.27
Tangible Book Value	126.5	171.12	162.64	42.51	35.55
Tangible Book Value Per Share	6.47	8.75	8.32	8.70	7.27
Buildings	-	10.62	10.62	10.62	10.62
Machinery	-	8.29	8.29	8.29	8.27