Sai Capital 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	93.14	148.01	275.48	159.83	224.81
Cash & Short-Term Investments	93.14	148.01	275.48	159.83	224.81
Cash Growth	-37.07%	-46.27%	72.36%	-28.90%	-46.40%
Accounts Receivable	0.62	0.93	2.77	167.91	208.08
Other Receivables	0	1.21	1.74	14.11	6.81
Receivables	0.62	2,788	2,228	2,416	2,779
Inventory	9.44	8.7	9.01	11.39	8.12
Prepaid Expenses	-	0.5	0.51	0.12	0.14
Other Current Assets	3,189	23.52	17.5	26.24	20.16
Total Current Assets	3,292	2,968	2,530	2,613	3,032
Property, Plant & Equipment	317.7	341.63	368.59	421.69	40.15
Long-Term Investments	-	-	-	-	0.01
Goodwill	156.23	156.23	156.23	156.23	-
Other Intangible Assets	1.36	2.16	-	6.15	-
Long-Term Deferred Tax Assets	1.09	0.52	1.01	1.39	2.75
Other Long-Term Assets	115.89	346.24	604.73	589.53	583.47
Total Assets	3,884	3,815	3,661	3,788	3,659
Accounts Payable	0.42	0.3	0.76	2.47	-
Accrued Expenses	-	2.74	2.2	2.28	10.62
Short-Term Debt	94.23	144.93	119.19	101.51	-
Current Portion of Leases	-	0.81	-	-	-
Current Income Taxes Payable	-	11.7	1.18	-	17.04
Other Current Liabilities	3.81	0.49	0.44	0.4	0.49
Total Current Liabilities	98.45	160.98	123.77	106.66	28.15
Long-Term Debt	49.91	43.16	36.14	49.3	24.85
Pension & Post-Retirement Benefits	-	0.35	0.25	0.29	0.01
Other Long-Term Liabilities	0.99	1.43	-	0	-
Total Liabilities	149.34	205.91	160.16	156.26	53.02
Common Stock	28.79	28.79	28.79	28.79	28.79
Retained Earnings	-	956.85	850.67	979.61	953.65
Comprehensive Income & Other	3,634	2,554	2,554	2,554	2,554
Total Common Equity	3,663	3,540	3,434	3,562	3,536
Minority Interest	72.09	69.56	67.37	69.75	69.15
Shareholders' Equity	3,735	3,609	3,501	3,632	3,606
Total Liabilities & Equity	3,884	3,815	3,661	3,788	3,659
Total Debt	144.13	188.9	155.33	150.81	24.85
Net Cash (Debt)	-51	-40.89	120.15	9.02	199.96
Net Cash Growth	-	-	1232.29%	-95.49%	-49.85%
Net Cash Per Share	-18.07	-14.20	41.73	3.13	69.45
Filing Date Shares Outstanding	2.82	2.88	2.88	2.88	2.88
Total Common Shares Outstanding	2.82	2.88	2.88	2.88	2.88
Working Capital	3,194	2,807	2,407	2,507	3,004
Book Value Per Share	1299.45	1229.36	1192.48	1237.26	1228.25
Tangible Book Value	3,505	3,381	3,277	3,400	3,536
Tangible Book Value Per Share	1243.55	1174.35	1138.22	1180.87	1228.25
Land	-	104.27	104.27	104.27	-
Buildings	-	289.2	289.2	45.27	-
Machinery	-	131.61	131.94	144.61	-
Construction In Progress	-	1.87	1.87	258.89	1.82

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