Sam Industries Ltd. (BOM:532005)

Sam Industries 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	28.05	23	27.37	12.44	26.61	6.6
Cash & Short-Term Investments	28.05	23	27.37	12.44	26.61	6.6
Cash Growth	-0.97%	-15.99%	120.06%	-53.25%	303.23%	32.73%
Accounts Receivable	2.37	1.29	27.77	15.35	10.92	3.77
Other Receivables	15.34	11.4	0.37	1.31	1.9	5.64
Receivables	17.71	12.69	28.13	20.92	22.99	28.56
Inventory	12.78	13.86	28.25	62.35	152.86	121.6
Prepaid Expenses	-	0.23	0.07	0.29	0.65	0.36
Other Current Assets	69.53	67.47	3.45	0.3	1.28	1.36
Total Current Assets	128.07	117.24	87.27	96.3	204.39	158.47
Property, Plant & Equipment	928.19	923.52	814.69	463.47	334.35	240.24
Long-Term Investments	102.18	92.35	107.66	99.26	103.91	107.35
Other Long-Term Assets	4.99	3.83	2.71	0.85	1.52	0.43
Total Assets	1,163	1,137	1,012	659.87	644.17	506.49
Accounts Payable	3.76	3.78	15.48	11.22	15.51	4.65
Accrued Expenses	2.24	20.14	7.72	10.06	4.12	2.23
Short-Term Debt	-	107.92	88.59	1.81	18.29	2.98
Current Portion of Long-Term Debt	121.78	32.87	12.85	0.41	-	-
Current Portion of Leases	-	-	-	-	2.14	2.14
Current Income Taxes Payable	-	-	0.52	0.46	-	-
Current Unearned Revenue	-	3.97	2.85	10.78	49.19	2.85
Other Current Liabilities	22.15	1.42	0.08	25.19	4.46	5.01
Total Current Liabilities	149.92	170.11	128.08	59.93	93.7	19.85
Long-Term Debt	186.11	188.69	165.75	0.56	-	-
Long-Term Leases	-	-	-	-	0.43	0.45
Pension & Post-Retirement Benefits	-	2.86	1.99	0.02	0.02	0.02
Long-Term Deferred Tax Liabilities	22.91	12.11	5.69	6.22	6.66	7.29
Other Long-Term Liabilities	56.83	53.74	32.78	22.31	26.51	21.62
Total Liabilities	415.76	427.5	334.3	89.03	127.31	49.21
Common Stock	110.89	110.88	110.88	110.88	110.88	110.88
Additional Paid-In Capital	-	55.44	55.44	55.44	55.44	55.44
Retained Earnings	-	437	405.59	298.41	244.42	184.83
Comprehensive Income & Other	636.78	106.11	106.11	106.11	106.12	106.11
Shareholders' Equity	747.66	709.44	678.03	570.85	516.86	457.27
Total Liabilities & Equity	1,163	1,137	1,012	659.87	644.17	506.49
Total Debt	307.88	329.48	267.18	2.79	20.86	5.56
Net Cash (Debt)	-279.83	-306.49	-239.81	9.65	5.75	1.04
Net Cash Growth	-	-	-	67.83%	452.01%	-
Net Cash Per Share	-25.26	-27.64	-21.63	0.87	0.52	0.09
Filing Date Shares Outstanding	11.07	11.09	11.09	11.09	11.09	11.09
Total Common Shares Outstanding	11.07	11.09	11.09	11.09	11.09	11.09
Working Capital	-21.85	-52.87	-40.81	36.37	110.69	138.62
Book Value Per Share	67.53	63.98	61.15	51.48	46.61	41.24
Tangible Book Value	747.66	709.44	678.03	570.85	516.86	457.27
Tangible Book Value Per Share	67.53	63.98	61.15	51.48	46.61	41.24
Land	-	460.04	460.05	413.5	287.68	189.9
Buildings	-	389.01	35.64	49.65	49.65	49.65
Machinery	-	122.43	75.26	53.28	51.66	51.66
Construction In Progress	-	23.3	300.78	5.84	-	-

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