Cera Sanitaryware 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	-	95.66	209.99	112.89	138.96	76.73
Short-Term Investments	-	183.71	117.35	103.03	3.32	16.62
Trading Asset Securities	-	6,729	7,769	6,345	5,272	4,340
Cash & Short-Term Investments	7,142	7,008	8,097	6,561	5,414	4,434
Cash Growth	10.75%	-13.45%	23.40%	21.19%	22.10%	132.84%
Accounts Receivable	-	2,711	2,026	1,892	1,648	2,095
Other Receivables	-	17.37	79.94	26.79	28.13	241.44
Receivables	-	2,728	2,106	1,918	1,676	2,336
Inventory	-	4,105	3,636	3,825	2,937	1,997
Prepaid Expenses	-	69.72	91.61	126.22	58.42	71.64
Other Current Assets	-	276.29	303.21	307.95	1,632	161.44
Total Current Assets	-	14,187	14,233	12,739	11,718	9,000
Property, Plant & Equipment	-	4,074	3,844	3,558	3,372	4,160
Long-Term Investments	-	239.36	255.69	282.59	348.13	462.69
Other Intangible Assets	-	6.11	9.52	5.5	4.64	7.65
Other Long-Term Assets	-	123.54	113.03	181.1	74.76	146.17
Total Assets	-	18,630	18,455	16,766	15,517	13,777
Accounts Payable	-	1,879	1,790	2,069	1,893	1,554
Accrued Expenses	-	710.71	701.92	713.67	981.6	1,495
Short-Term Debt	-	155.35	162.93	197.42	196.73	302.54
Current Portion of Long-Term Debt	-	17.53	15.85	14.38	14.63	108.17
Current Portion of Leases	-	80.42	71.72	74.59	65.29	53.88
Current Income Taxes Payable	-	39.17	-	55.49	68.47	43.95
Current Unearned Revenue	-	107.22	122.86	125.33	148.65	139.27
Other Current Liabilities	-	722.22	938.72	684.48	964.34	28.33
Total Current Liabilities	-	3,712	3,804	3,935	4,333	3,725
Long-Term Debt	-	8.24	25.83	41.68	55.44	426.15
Long-Term Leases	-	412.12	168.34	202.85	120.02	109.54
Long-Term Unearned Revenue	-	0.66	0.81	0.96	1.11	1.26
Pension & Post-Retirement Benefits	-	0.67	0.67	0.78	0.71	0.62
Long-Term Deferred Tax Liabilities	-	407.18	482.25	376.07	354.16	302.52
Other Long-Term Liabilities	-	405.92	388.25	376.91	359.52	376.91
Total Liabilities	-	4,947	4,870	4,934	5,223	4,942
Common Stock	-	64.49	65.03	65.03	65.03	65.03
Additional Paid-In Capital	-	-	809.59	809.59	809.59	809.59
Retained Earnings	-	13,544	12,653	10,913	9,230	7,887
Treasury Stock	-	-25.84	-	-	-	-
Comprehensive Income & Other	-	-46.87	-69.47	-61.24	47.37	-43.76
Total Common Equity	13,706	13,536	13,458	11,726	10,152	8,717
Minority Interest	-	147.33	127.52	106.12	142.33	117.19
Shareholders' Equity	13,706	13,683	13,585	11,832	10,294	8,835
Total Liabilities & Equity	-	18,630	18,455	16,766	15,517	13,777
Total Debt	596.51	673.67	444.67	530.92	452.11	1,000
Net Cash (Debt)	6,545	6,334	7,652	6,030	4,962	3,434
Net Cash Growth	12.70%	-17.22%	26.89%	21.53%	44.51%	335.69%
Net Cash Per Share	507.46	489.29	588.34	463.65	381.50	264.00
Filing Date Shares Outstanding	12.9	12.9	13.01	13.01	13.01	13.01
Total Common Shares Outstanding	12.9	12.9	13.01	13.01	13.01	13.01
Working Capital	-	10,475	10,429	8,804	7,385	5,275
Book Value Per Share	1062.65	1049.49	1034.75	901.62	780.53	670.26
Tangible Book Value	13,700	13,530	13,448	11,721	10,147	8,710
Tangible Book Value Per Share	1062.22	1049.01	1034.02	901.20	780.18	669.68
Land	-	382.71	376.68	144.93	144.93	199.97
Buildings	-	2,043	1,937	1,755	1,733	1,893
Machinery	-	3,792	3,713	3,542	3,426	4,031
Construction In Progress	-	108.35	129.64	169.35	6.85	13.34

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