SBEC Sugar 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	Dec '25 Dec 31, 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	-	11.7	15.23	49.15	49.94	35.51
Short-Term Investments	-	-	-	-	1.4	3.2
Cash & Short-Term Investments	49.99	11.7	15.23	49.15	51.34	38.71
Cash Growth	354.49%	-23.21%	-69.01%	-4.27%	32.62%	-42.70%
Accounts Receivable	-	283.94	212.02	162.5	141.94	274.67
Receivables	-	296.72	229.71	190.65	164.21	302.41
Inventory	-	2,692	2,552	2,187	2,461	2,231
Prepaid Expenses	-	15.67	17.44	5.59	5.24	8.56
Other Current Assets	-	12.67	18.39	14.69	85.14	122.84
Total Current Assets	-	3,029	2,832	2,448	2,767	2,704
Property, Plant & Equipment	-	2,232	2,403	2,513	2,591	2,596
Long-Term Investments	-	380.33	380.33	380.33	380.33	380.33
Other Intangible Assets	-	0.07	0.1	0.03	0.06	0.09
Long-Term Deferred Tax Assets	-	16.79	25.77	56.93	56.93	56.93
Other Long-Term Assets	-	15.89	25.92	18.85	8.73	10.91
Total Assets	-	7,142	7,136	6,886	7,273	7,216
Accounts Payable	-	4,875	4,885	5,130	5,088	4,486
Accrued Expenses	-	195.48	214.34	215.51	103.14	82.66
Short-Term Debt	-	1,268	1,524	497.76	516.1	550.11
Current Portion of Long-Term Debt	-	200	266.67	454.34	609.67	619.5
Other Current Liabilities	-	281.33	19.54	270.77	194.08	34.22
Total Current Liabilities	-	6,819	6,909	6,568	6,511	5,773
Long-Term Debt	-	552.59	528.1	189.59	549.73	1,140
Pension & Post-Retirement Benefits	-	79.17	69.08	62.7	45.06	43.39
Other Long-Term Liabilities	-	258.68	7.97	7.66	6.36	6.17
Total Liabilities	-	7,710	7,514	6,828	7,112	6,963
Common Stock	-	476.54	476.54	476.54	476.54	476.54
Retained Earnings	-	-1,035	-814.8	-694.72	-607.16	-535.42
Comprehensive Income & Other	-	-9.02	-39.72	-4.12	-5.43	7.44
Total Common Equity	-1,116	-567.53	-377.98	-222.3	-136.04	-51.45
Minority Interest	-	-	-	279.92	297.47	304.91
Shareholders' Equity	-1,116	-567.53	-377.98	57.62	161.42	253.47
Total Liabilities & Equity	-	7,142	7,136	6,886	7,273	7,216
Total Debt	3,007	2,021	2,319	1,142	1,676	2,310
Net Cash (Debt)	-2,957	-2,009	-2,304	-1,093	-1,624	-2,271
Net Cash Per Share	-62.04	-42.16	-48.34	-22.93	-34.08	-47.66
Filing Date Shares Outstanding	47.65	47.65	47.65	47.65	47.65	47.65
Total Common Shares Outstanding	47.65	47.65	47.65	47.65	47.65	47.65
Working Capital	-	-3,790	-4,077	-4,120	-3,743	-3,069
Book Value Per Share	-23.42	-11.91	-7.93	-4.66	-2.85	-1.08
Tangible Book Value	-1,116	-567.6	-378.08	-222.33	-136.1	-51.53
Tangible Book Value Per Share	-23.42	-11.91	-7.93	-4.67	-2.86	-1.08
Land	-	702.55	702.55	702.47	702.47	702.47
Buildings	-	443.4	410.8	410.85	358.9	358.43
Machinery	-	3,962	3,919	3,940	3,743	3,706
Construction In Progress	-	5.76	59.08	35.73	175.69	21.42
Leasehold Improvements	-	-	-	0.09	0.09	0.09

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