Spectrum Foods 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	-2.87	64.65	4.03	1.19	0.42	0.67
Short-Term Investments	-	-	-	-	-	5.8
Trading Asset Securities	-	-	-	2.69	10.6	-
Cash & Short-Term Investments	-2.87	64.65	4.03	3.88	11.02	6.47
Cash Growth	-	1502.63%	3.97%	-64.79%	70.41%	-75.75%
Accounts Receivable	44.83	43.03	10.87	12.71	20.21	12.07
Receivables	213.61	63.03	10.87	12.71	27.14	19.88
Inventory	45.73	13.04	20.65	16.55	21.18	37.26
Other Current Assets	-	17.62	0.48	0.25	1.25	1.17
Total Current Assets	256.46	158.33	36.03	33.39	60.59	64.78
Property, Plant & Equipment	214.56	105.51	24.81	80.67	91.57	98.2
Long-Term Investments	21.68	153.19	1.76	9.04	13.02	6.07
Other Intangible Assets	-	64.48	91.57	-	-	-
Long-Term Deferred Charges	-	-	-	-	-	1.12
Other Long-Term Assets	4.63	4.52	-17.18	1.12	1.01	1.11
Total Assets	497.33	486.15	139.46	138.84	166.28	171.26
Accounts Payable	15.75	3.91	2.74	58.4	6.37	2.29
Accrued Expenses	1.84	2.53	1.01	1.01	1.99	1.49
Short-Term Debt	-	-	7.94	-	2.75	15.13
Current Income Taxes Payable	-	0.88	7.28	2.58	-	-
Current Unearned Revenue	-	54.97	80.74	45.83	48.9	63.76
Other Current Liabilities	26.91	0.82	1.06	4.51	0.45	2.11
Total Current Liabilities	44.5	63.11	100.77	112.33	60.46	84.78
Long-Term Debt	6.49	7.66	9.66	11.6	95.58	73.86
Long-Term Deferred Tax Liabilities	15.84	15.13	15.84	14.99	14.15	13.99
Other Long-Term Liabilities	-	-	-	-0	-0	-
Total Liabilities	66.83	85.89	126.27	138.92	170.19	172.63
Common Stock	241.39	241.39	48.48	48.48	48.48	48.48
Additional Paid-In Capital	-	208.65	15.74	15.74	15.74	15.74
Retained Earnings	-	-49.79	-51.03	-64.3	-68.13	-65.59
Comprehensive Income & Other	189.11	-	-	-	-	-
Shareholders' Equity	430.5	400.25	13.19	-0.08	-3.91	-1.37
Total Liabilities & Equity	497.33	486.15	139.46	138.84	166.28	171.26
Total Debt	6.49	7.66	17.59	11.6	98.33	88.99
Net Cash (Debt)	-9.35	56.99	-13.56	-7.72	-87.31	-82.53
Net Cash Per Share	-1.96	11.98	-2.80	-1.59	-18.01	-17.02
Filing Date Shares Outstanding	24.23	24.24	4.85	4.85	4.85	4.85
Total Common Shares Outstanding	24.23	24.24	4.85	4.85	4.85	4.85
Working Capital	211.96	95.22	-64.74	-78.94	0.14	-20.01
Book Value Per Share	17.77	16.51	2.72	-0.02	-0.81	-0.28
Tangible Book Value	430.5	335.77	-78.37	-0.08	-3.91	-1.37
Tangible Book Value Per Share	17.77	13.85	-16.16	-0.02	-0.81	-0.28
Land	-	-	-	5.7	-	-
Buildings	-	-	-	39.81	-	-
Machinery	-	-	-	188.43	-	-

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