Shiva Cement Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	17.56	29.66	80.85	9.06	43.43
Short-Term Investments	-	-	2.73	2.58	-
Cash & Short-Term Investments	17.56	29.66	83.57	11.64	43.43
Cash Growth	-40.80%	-64.51%	618.10%	-73.20%	499.66%
Accounts Receivable	-	5.78	-	79.92	0.25
Other Receivables	-	327.97	688.26	1,355	757.88
Receivables	-	333.75	688.26	1,435	758.13
Inventory	770.34	646.52	446.05	322.79	113.36
Prepaid Expenses	-	307.39	32.81	0.23	0.57
Other Current Assets	633.14	197.71	133.09	203.94	98.07
Total Current Assets	1,421	1,515	1,384	1,974	1,014
Property, Plant & Equipment	11,650	11,660	11,370	9,146	5,595
Other Intangible Assets	752.64	728.06	350.44	256.54	162.82
Long-Term Deferred Tax Assets	1,496	1,195	996.51	763.08	481.36
Other Long-Term Assets	3,833	1,915	1,315	1,775	1,731
Total Assets	19,152	17,013	15,416	13,915	8,984
Accounts Payable	855.59	632.92	578.92	507.39	50.97
Accrued Expenses	-	159.88	185.61	151.59	98.08
Current Portion of Long-Term Debt	2,807	680	266.41	1,418	-
Current Portion of Leases	1.22	1.1	0.05	0.05	0.05
Current Unearned Revenue	-	468.24	1,335	0.38	5.15
Other Current Liabilities	1,338	376.78	425.22	1,035	1,137
Total Current Liabilities	5,002	2,319	2,791	3,112	1,291
Long-Term Debt	14,138	13,458	13,965	11,476	8,018
Long-Term Leases	8.7	9.87	0.51	0.46	0.46
Pension & Post-Retirement Benefits	-	23.9	16.18	10.42	10.08
Other Long-Term Liabilities	223.24	169.14	111.28	99.27	91.5
Total Liabilities	19,372	15,980	16,884	14,698	9,411
Common Stock	590	590	390	390	390
Additional Paid-In Capital	-	4,253	520.61	520.61	520.61
Retained Earnings	-	-4,339	-2,908	-2,223	-1,419
Comprehensive Income & Other	-809.54	529.6	529.6	529.6	81.23
Total Common Equity	-219.54	1,034	-1,468	-783.26	-427.21
Shareholders' Equity	-219.54	1,034	-1,468	-783.26	-427.21
Total Liabilities & Equity	19,152	17,013	15,416	13,915	8,984
Total Debt	16,955	14,149	14,232	12,894	8,018
Net Cash (Debt)	-16,937	-14,119	-14,148	-12,882	-7,975
Net Cash Per Share	-57.48	-47.86	-72.56	-66.06	-40.90
Filing Date Shares Outstanding	295.17	295	195	195	195
Total Common Shares Outstanding	295.17	295	195	195	195
Working Capital	-3,581	-803.9	-1,407	-1,138	-277.58
Book Value Per Share	-0.74	3.50	-7.53	-4.02	-2.19
Tangible Book Value	-972.19	305.54	-1,818	-1,040	-590.04
Tangible Book Value Per Share	-3.29	1.04	-9.32	-5.33	-3.03
Land	-	232.9	156.64	70.13	51
Buildings	-	1,563	1,421	33.7	147.5
Machinery	-	8,886	9,256	944.01	1,151
Construction In Progress	-	1,048	1,100	8,902	4,593

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