Shiva Cement 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	-	29.66	80.85	9.06	43.43	7.24
Short-Term Investments	-	-	2.73	2.58	-	-
Cash & Short-Term Investments	201.75	29.66	83.57	11.64	43.43	7.24
Cash Growth	-75.31%	-64.51%	618.10%	-73.20%	499.66%	137.55%
Accounts Receivable	-	5.78	-	79.92	0.25	18.85
Other Receivables	-	327.97	688.26	1,355	757.88	74.6
Receivables	-	333.75	688.26	1,435	758.13	93.44
Inventory	-	646.52	446.05	322.79	113.36	118.97
Prepaid Expenses	-	307.39	32.81	0.23	0.57	2.17
Other Current Assets	-	197.71	133.09	203.94	98.07	76.65
Total Current Assets	-	1,515	1,384	1,974	1,014	298.48
Property, Plant & Equipment	-	11,660	11,370	9,146	5,595	1,486
Other Intangible Assets	-	728.06	350.44	256.54	162.82	107.43
Long-Term Deferred Tax Assets	-	1,195	996.51	763.08	481.36	391.62
Other Long-Term Assets	-	1,915	1,315	1,775	1,731	735.3
Total Assets	-	17,013	15,416	13,915	8,984	3,019
Accounts Payable	-	632.92	578.92	507.39	50.97	76.09
Accrued Expenses	-	159.88	185.61	151.59	98.08	460.6
Short-Term Debt	-	-	-	-	-	47.5
Current Portion of Long-Term Debt	-	680	266.41	1,418	-	-
Current Portion of Leases	-	1.1	0.05	0.05	0.05	0.05
Current Unearned Revenue	-	468.24	1,335	0.38	5.15	3.55
Other Current Liabilities	-	376.78	425.22	1,035	1,137	126.54
Total Current Liabilities	-	2,319	2,791	3,112	1,291	714.32
Long-Term Debt	-	13,458	13,965	11,476	8,018	2,418
Long-Term Leases	-	9.87	0.51	0.46	0.46	0.46
Pension & Post-Retirement Benefits	-	23.9	16.18	10.42	10.08	11.25
Other Long-Term Liabilities	-	169.14	111.28	99.27	91.5	48.17
Total Liabilities	-	15,980	16,884	14,698	9,411	3,192
Common Stock	-	590	390	390	390	390
Additional Paid-In Capital	-	4,253	520.61	520.61	520.61	81.23
Retained Earnings	-	-4,339	-2,908	-2,223	-1,419	-1,165
Comprehensive Income & Other	-	529.6	529.6	529.6	81.23	520.61
Total Common Equity	404.61	1,034	-1,468	-783.26	-427.21	-172.7
Shareholders' Equity	404.61	1,034	-1,468	-783.26	-427.21	-172.7
Total Liabilities & Equity	-	17,013	15,416	13,915	8,984	3,019
Total Debt	16,029	14,149	14,232	12,894	8,018	2,466
Net Cash (Debt)	-15,827	-14,119	-14,148	-12,882	-7,975	-2,458
Net Cash Per Share	-51.94	-47.86	-72.56	-66.06	-40.90	-12.61
Filing Date Shares Outstanding	294.75	295	195	195	195	195
Total Common Shares Outstanding	294.75	295	195	195	195	195
Working Capital	-	-803.9	-1,407	-1,138	-277.58	-415.84
Book Value Per Share	1.37	3.50	-7.53	-4.02	-2.19	-0.89
Tangible Book Value	-340.76	305.54	-1,818	-1,040	-590.04	-280.13
Tangible Book Value Per Share	-1.16	1.04	-9.32	-5.33	-3.03	-1.44
Land	-	232.9	156.64	70.13	51	42.6
Buildings	-	1,563	1,421	33.7	147.5	188.89
Machinery	-	8,886	9,256	944.01	1,151	1,289
Construction In Progress	-	1,048	1,100	8,902	4,593	292.72

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