Step Two Corporation Limited (BOM:531509)

Step Two Corporation 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	2.31	11.98	2.88	2.74	3.25	3.33
Short-Term Investments	84.87	-	-	-	4.25	-
Trading Asset Securities	-	40.32	49.83	-	-	-
Cash & Short-Term Investments	87.17	52.31	52.71	2.74	7.5	3.33
Cash Growth	3107.28%	-0.76%	1825.66%	-63.48%	125.12%	-45.70%
Accounts Receivable	0.55	0.82	0.43	8.17	-	3.9
Receivables	0.56	0.82	0.93	16.73	46.98	46.73
Other Current Assets	0.18	0.16	0.88	41.04	0.59	1.9
Total Current Assets	87.92	53.28	54.51	60.51	55.07	51.96
Property, Plant & Equipment	1.23	0.05	0.07	0.05	0.07	0.08
Long-Term Deferred Tax Assets	6.4	3.64	1.96	0	0	0.01
Other Long-Term Assets	-	0	0	0.35	0.04	2
Total Assets	95.54	56.97	56.54	60.92	55.18	54.05
Accrued Expenses	0.05	0.11	0.08	0.03	0.07	-
Current Income Taxes Payable	-	0.63	-	1.43	0.73	0.58
Other Current Liabilities	-	-	-	-	-	0.53
Total Current Liabilities	0.05	0.75	0.08	1.46	0.8	1.11
Other Long-Term Liabilities	0.67	-	0	0.02	0.12	0.11
Total Liabilities	0.71	0.75	0.08	1.48	0.91	1.21
Common Stock	77.44	42.47	42.47	42.47	42.47	42.47
Retained Earnings	17.39	10.25	10.49	13.48	8.3	6.86
Comprehensive Income & Other	-	3.5	3.5	3.5	3.5	3.5
Shareholders' Equity	94.83	56.22	56.46	59.45	54.26	52.83
Total Liabilities & Equity	95.54	56.97	56.54	60.92	55.18	54.05
Net Cash (Debt)	87.17	52.31	52.71	2.74	7.5	3.33
Net Cash Growth	3107.28%	-0.76%	1825.66%	-63.48%	125.12%	-45.70%
Net Cash Per Share	15.06	12.32	12.41	0.64	1.76	0.78
Filing Date Shares Outstanding	7.37	4.25	4.25	4.25	4.25	4.25
Total Common Shares Outstanding	7.37	4.25	4.25	4.25	4.25	4.25
Working Capital	87.87	52.53	54.43	59.05	54.27	50.86
Book Value Per Share	12.86	13.24	13.29	14.00	12.78	12.44
Tangible Book Value	94.83	56.22	56.46	59.45	54.26	52.83
Tangible Book Value Per Share	12.86	13.24	13.29	14.00	12.78	12.44
Machinery	-	0.4	0.4	0.37	0.37	0.37

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