SBEC Sugar Limited (BOM:532102)

SBEC Sugar 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	49.99	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	138.39	283.94	212.02	162.5	141.94	274.67
Receivables	159.16	296.72	229.71	190.65	164.21	302.41
Inventory	255.6	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	32.05	12.67	18.39	14.69	85.14	122.84
Total Current Assets	496.81	3,029	2,832	2,448	2,767	2,704
Property, Plant & Equipment	2,136	2,232	2,403	2,513	2,591	2,596
Long-Term Investments	380.33	380.33	380.33	380.33	380.33	380.33
Other Intangible Assets	0.07	0.07	0.1	0.03	0.06	0.09
Long-Term Deferred Tax Assets	16.79	16.79	25.77	56.93	56.93	56.93
Other Long-Term Assets	18.89	15.89	25.92	18.85	8.73	10.91
Total Assets	4,518	7,142	7,136	6,886	7,273	7,216
Accounts Payable	1,948	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	2,218	200	266.67	454.34	609.67	619.5
Other Current Liabilities	386.26	281.33	19.54	270.77	194.08	34.22
Total Current Liabilities	4,552	6,819	6,909	6,568	6,511	5,773
Long-Term Debt	788.92	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	291.98	258.68	7.97	7.66	6.36	6.17
Total Liabilities	5,633	7,710	7,514	6,828	7,112	6,963
Common Stock	476.54	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	-1,592	-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	4,518	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	47.64	47.65	47.65	47.65	47.65	47.65
Total Common Shares Outstanding	47.64	47.65	47.65	47.65	47.65	47.65
Working Capital	-4,055	-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.