SEL Manufacturing Company 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	23.53	25.64	29.73	29.43	28.48
Short-Term Investments	-	4.39	4.19	3.98	45.65
Cash & Short-Term Investments	23.53	30.02	33.92	33.41	74.12
Cash Growth	-21.64%	-11.49%	1.53%	-54.92%	-40.53%
Accounts Receivable	5.54	8.69	8.13	59.06	566.23
Other Receivables	0.02	0.16	0.11	0.11	0.1
Receivables	5.56	8.85	8.24	59.17	566.33
Inventory	85.5	90.27	171.58	526.8	357.38
Prepaid Expenses	4.71	3.04	23.78	81.6	154.88
Other Current Assets	48.25	46.02	56.8	182.13	327.8
Total Current Assets	167.54	178.21	294.31	883.11	1,481
Property, Plant & Equipment	8,378	9,257	10,198	11,150	12,165
Long-Term Investments	0.19	0.94	13.27	9.08	8.34
Other Long-Term Assets	48.22	48.22	48.22	205.02	195.71
Total Assets	8,594	9,485	10,554	12,247	13,850
Accounts Payable	501.97	514.42	953.51	840.09	239.52
Accrued Expenses	2.4	1,429	745.56	422.22	248.06
Short-Term Debt	-	-	-	-	30
Current Portion of Long-Term Debt	5,178	3,087	1,213	360.5	212.14
Current Portion of Leases	1.05	1.13	-	3.57	4.28
Other Current Liabilities	2,237	10.12	13.97	134.83	501.57
Total Current Liabilities	7,920	5,042	2,926	1,761	1,236
Long-Term Debt	4,667	6,526	8,186	8,955	9,916
Long-Term Leases	0.22	0.9	-	-	2.83
Pension & Post-Retirement Benefits	2.69	6.49	5.77	46.83	58.76
Other Long-Term Liabilities	-0	0	-	-0	-
Total Liabilities	12,590	11,576	11,118	10,763	11,213
Common Stock	331.35	331.35	331.35	331.35	331.35
Additional Paid-In Capital	-	5,194	5,194	5,194	5,194
Retained Earnings	-	-8,863	-7,556	-5,794	-3,935
Comprehensive Income & Other	-4,327	1,247	1,467	1,755	1,048
Total Common Equity	-3,996	-2,091	-563.89	1,485	2,638
Minority Interest	-	-	-	-1.11	-1.11
Shareholders' Equity	-3,996	-2,091	-563.89	1,484	2,637
Total Liabilities & Equity	8,594	9,485	10,554	12,247	13,850
Total Debt	9,846	9,615	9,399	9,319	10,166
Net Cash (Debt)	-9,823	-9,585	-9,365	-9,286	-10,091
Net Cash Per Share	-296.43	-289.29	-282.65	-280.25	-304.56
Filing Date Shares Outstanding	33.14	33.13	33.13	33.13	33.13
Total Common Shares Outstanding	33.14	33.13	33.13	33.13	33.13
Working Capital	-7,752	-4,864	-2,632	-878.1	244.95
Book Value Per Share	-120.56	-63.11	-17.02	44.83	79.60
Tangible Book Value	-3,996	-2,091	-563.89	1,485	2,638
Tangible Book Value Per Share	-120.56	-63.11	-17.02	44.83	79.60
Land	-	865.55	865.55	865.55	865.55
Buildings	-	8,373	8,373	8,373	8,373
Machinery	-	20,016	20,024	20,024	20,025
Construction In Progress	-	424.6	424.6	424.6	424.6