Sar Auto Products 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	177.89	46.96	85.86	57.16	68.98
Short-Term Investments	0.1	112.65	66.44	20.26	19.43
Cash & Short-Term Investments	177.99	159.6	152.3	77.42	88.42
Cash Growth	11.52%	4.80%	96.72%	-12.44%	29.13%
Accounts Receivable	22.68	28.35	36.13	42.87	57.86
Other Receivables	0.43	0.62	1.94	0.8	0.67
Receivables	23.11	28.97	38.07	43.67	58.53
Inventory	36.24	16.82	20.29	8.01	4.06
Prepaid Expenses	-	0.23	0.53	0.66	0.12
Other Current Assets	42.77	3.9	7.05	0.33	0.44
Total Current Assets	280.11	209.52	218.23	130.08	151.56
Property, Plant & Equipment	144.48	130.96	123.27	82.18	58.56
Long-Term Investments	21.59	20.33	0	28.17	0.12
Long-Term Deferred Tax Assets	2.52	0.94	1.53	1.61	2.06
Other Long-Term Assets	-	4.06	3.61	3.03	3.17
Total Assets	448.7	365.81	346.64	245.06	215.48
Accounts Payable	5.76	5.34	15.05	11.72	7
Accrued Expenses	1.34	3.28	3.15	3.5	4.21
Short-Term Debt	252.9	174.95	151.2	68.11	51.46
Current Portion of Long-Term Debt	-	0.58	0.58	-	-
Current Income Taxes Payable	-	0.58	-	1.99	-
Other Current Liabilities	2.37	0.8	0.18	0.66	0.05
Total Current Liabilities	262.37	185.53	170.16	85.97	62.7
Long-Term Debt	5.97	6.73	7.31	1.43	1.43
Pension & Post-Retirement Benefits	-	0.46	0.31	0.22	0.15
Other Long-Term Liabilities	0.54	-0	-	-0	-
Total Liabilities	268.88	192.72	177.78	87.62	64.28
Common Stock	47.65	47.65	47.65	47.65	47.65
Additional Paid-In Capital	-	15	15	15	15
Retained Earnings	-	109.7	105.52	93.85	87.68
Comprehensive Income & Other	132.18	0.75	0.69	0.95	0.87
Shareholders' Equity	179.82	173.09	168.86	157.44	151.19
Total Liabilities & Equity	448.7	365.81	346.64	245.06	215.48
Total Debt	258.87	182.26	159.09	69.54	52.89
Net Cash (Debt)	-80.88	-22.66	-6.79	7.88	35.53
Net Cash Growth	-	-	-	-77.81%	-29.48%
Net Cash Per Share	-17.12	-4.75	-1.43	1.65	7.46
Filing Date Shares Outstanding	4.77	4.76	4.76	4.76	4.76
Total Common Shares Outstanding	4.77	4.76	4.76	4.76	4.76
Working Capital	17.74	23.99	48.07	44.11	88.86
Book Value Per Share	37.74	36.33	35.44	33.04	31.73
Tangible Book Value	179.82	173.09	168.86	157.44	151.19
Tangible Book Value Per Share	37.74	36.33	35.44	33.04	31.73
Land	-	33.61	33.61	33.61	-
Buildings	-	0.89	0.89	0.89	0.89
Machinery	-	206.9	177.6	128.23	126.35
Construction In Progress	-	-	0.8	-	-

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