Cera Sanitaryware 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	480.64	95.66	209.99	112.89	138.96
Short-Term Investments	8,037	183.71	117.35	103.03	3.32
Trading Asset Securities	-	6,729	7,769	6,345	5,272
Cash & Short-Term Investments	8,518	7,008	8,097	6,561	5,414
Cash Growth	21.55%	-13.45%	23.40%	21.19%	22.10%
Accounts Receivable	2,739	2,711	2,026	1,892	1,648
Other Receivables	30.88	17.37	79.94	26.79	28.13
Receivables	2,770	2,728	2,106	1,918	1,676
Inventory	3,958	4,105	3,636	3,825	2,937
Prepaid Expenses	-	69.72	91.61	126.22	58.42
Other Current Assets	345.74	276.29	303.21	307.95	1,632
Total Current Assets	15,591	14,187	14,233	12,739	11,718
Property, Plant & Equipment	3,777	4,074	3,844	3,558	3,372
Long-Term Investments	173.54	239.36	255.69	282.59	348.13
Other Intangible Assets	4.8	6.11	9.52	5.5	4.64
Other Long-Term Assets	35.91	123.54	113.03	181.1	74.76
Total Assets	19,582	18,630	18,455	16,766	15,517
Accounts Payable	2,199	1,879	1,790	2,069	1,893
Accrued Expenses	108.8	710.71	701.92	713.67	981.6
Short-Term Debt	-	155.35	162.93	197.42	196.73
Current Portion of Long-Term Debt	8.72	17.53	15.85	14.38	14.63
Current Portion of Leases	90.39	80.42	71.72	74.59	65.29
Current Income Taxes Payable	-	39.17	-	55.49	68.47
Current Unearned Revenue	-	107.22	122.86	125.33	148.65
Other Current Liabilities	1,253	722.22	938.72	684.48	964.34
Total Current Liabilities	3,660	3,712	3,804	3,935	4,333
Long-Term Debt	-	8.24	25.83	41.68	55.44
Long-Term Leases	367.87	412.12	168.34	202.85	120.02
Long-Term Unearned Revenue	-	0.66	0.81	0.96	1.11
Pension & Post-Retirement Benefits	-	0.67	0.67	0.78	0.71
Long-Term Deferred Tax Liabilities	432.39	407.18	482.25	376.07	354.16
Other Long-Term Liabilities	398.08	405.92	388.25	376.91	359.52
Total Liabilities	4,859	4,947	4,870	4,934	5,223
Common Stock	64.49	64.49	65.03	65.03	65.03
Additional Paid-In Capital	-	-	809.59	809.59	809.59
Retained Earnings	-	13,544	12,653	10,913	9,230
Treasury Stock	-	-25.84	-	-	-
Comprehensive Income & Other	14,659	-46.87	-69.47	-61.24	47.37
Total Common Equity	14,723	13,536	13,458	11,726	10,152
Minority Interest	-	147.33	127.52	106.12	142.33
Shareholders' Equity	14,723	13,683	13,585	11,832	10,294
Total Liabilities & Equity	19,582	18,630	18,455	16,766	15,517
Total Debt	466.99	673.67	444.67	530.92	452.11
Net Cash (Debt)	8,051	6,334	7,652	6,030	4,962
Net Cash Growth	27.10%	-17.22%	26.89%	21.53%	44.51%
Net Cash Per Share	624.20	489.29	588.34	463.65	381.50
Filing Date Shares Outstanding	12.9	12.9	13.01	13.01	13.01
Total Common Shares Outstanding	12.9	12.9	13.01	13.01	13.01
Working Capital	11,931	10,475	10,429	8,804	7,385
Book Value Per Share	1141.53	1049.49	1034.75	901.62	780.53
Tangible Book Value	14,719	13,530	13,448	11,721	10,147
Tangible Book Value Per Share	1141.15	1049.01	1034.02	901.20	780.18
Land	-	382.71	376.68	144.93	144.93
Buildings	-	2,043	1,937	1,755	1,733
Machinery	-	3,792	3,713	3,542	3,426
Construction In Progress	-	108.35	129.64	169.35	6.85

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