VISA Steel 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	-	2.3	0.38	0.38	0.5	81.33
Short-Term Investments	-	-	-	-	-	20.7
Cash & Short-Term Investments	64.25	2.3	0.38	0.38	0.5	102.03
Cash Growth	-75.02%	505.26%	-	-24.00%	-99.51%	8.48%
Accounts Receivable	-	56.02	32.86	82.35	133.27	142.82
Other Receivables	-	65.01	56.58	67.96	128.97	180.5
Receivables	-	121.03	89.44	150.31	262.24	323.32
Inventory	-	311.86	170.08	151.3	444.88	499.39
Prepaid Expenses	-	17.62	2.2	4.67	6.73	11.68
Other Current Assets	-	315.1	309.04	272.74	261.21	105.97
Total Current Assets	-	767.91	571.14	579.4	975.56	1,042
Property, Plant & Equipment	-	4,470	9,590	9,982	16,641	17,424
Long-Term Investments	-	42.19	42.03	42.69	42.02	42.14
Other Intangible Assets	-	0.49	0.49	0.49	0.49	1.18
Other Long-Term Assets	-	52.9	119.34	71.46	15	16.14
Total Assets	-	5,334	10,323	10,676	17,674	18,526
Accounts Payable	-	349.35	493.56	423.4	650.04	886.59
Accrued Expenses	-	4,298	3,908	3,714	5,944	5,816
Short-Term Debt	-	3,208	3,208	3,206	8,065	8,065
Current Portion of Long-Term Debt	-	10,358	10,447	10,267	26,600	26,636
Current Portion of Leases	-	40.32	35.18	31.65	23.33	21.03
Current Unearned Revenue	-	258.13	194.92	190.11	346.69	47.41
Other Current Liabilities	-	50.39	60.96	98.5	195.3	301.04
Total Current Liabilities	-	18,562	18,347	17,931	41,824	41,772
Long-Term Leases	-	372.7	404.13	439.31	119.98	143.3
Pension & Post-Retirement Benefits	-	7.34	13.46	26.91	61.12	73.73
Total Liabilities	-	18,942	18,764	18,397	42,005	41,989
Common Stock	-	1,158	1,158	1,158	1,158	1,158
Additional Paid-In Capital	-	1,645	1,645	1,645	1,645	1,645
Retained Earnings	-	-21,024	-15,856	-15,137	-31,747	-30,879
Comprehensive Income & Other	-	4,613	4,613	4,613	4,613	4,613
Total Common Equity	-13,768	-13,608	-8,441	-7,721	-24,332	-23,463
Shareholders' Equity	-13,768	-13,608	-8,441	-7,721	-24,332	-23,463
Total Liabilities & Equity	-	5,334	10,323	10,676	17,674	18,526
Total Debt	13,959	13,979	14,094	13,944	34,808	34,865
Net Cash (Debt)	-13,895	-13,977	-14,093	-13,944	-34,807	-34,763
Net Cash Per Share	-119.60	-120.71	-121.72	-120.42	-300.61	-300.22
Filing Date Shares Outstanding	116.41	115.79	115.79	115.79	115.79	115.79
Total Common Shares Outstanding	116.41	115.79	115.79	115.79	115.79	115.79
Working Capital	-	-17,794	-17,776	-17,351	-40,849	-40,730
Book Value Per Share	-119.16	-117.53	-72.90	-66.68	-210.14	-202.64
Tangible Book Value	-13,769	-13,609	-8,441	-7,721	-24,332	-23,464
Tangible Book Value Per Share	-119.16	-117.53	-72.90	-66.69	-210.14	-202.65
Land	-	300.13	300.13	-	335.25	335.25
Buildings	-	1,720	2,816	-	4,797	4,798
Machinery	-	6,433	9,608	-	19,453	19,440
Construction In Progress	-	-	387.5	-	387.5	387.5

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.