Sal Automotive 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	0.9	12.29	6.76	1.72	1.03
Short-Term Investments	-	3.75	5.58	3.2	-
Cash & Short-Term Investments	0.9	16.04	12.34	4.92	1.03
Cash Growth	-94.39%	29.95%	150.91%	379.44%	-96.45%
Accounts Receivable	569.9	442.16	367.64	370.11	348.1
Other Receivables	2.5	23.8	9.16	26.1	15.71
Receivables	572.4	467.7	377.79	397.57	363.99
Inventory	272.8	230.94	216.81	243.2	149.51
Prepaid Expenses	-	2.91	3.21	1.7	1.86
Other Current Assets	126.1	46.72	110.12	196.96	53.89
Total Current Assets	972.2	764.3	720.27	844.34	570.28
Property, Plant & Equipment	416.8	365.43	339.58	338.64	229.38
Long-Term Investments	103.5	-	-	12.65	13.7
Other Intangible Assets	1.2	1.77	2.43	0.91	1.1
Long-Term Deferred Tax Assets	-	-	0.9	1.28	14.2
Other Long-Term Assets	14.3	101.41	58.17	104.85	222.36
Total Assets	1,508	1,233	1,121	1,303	1,051
Accounts Payable	592	492.72	400.09	494.93	400.25
Accrued Expenses	-	36.08	35.17	29.55	33.19
Short-Term Debt	-	99.52	155.87	208.86	228.23
Current Portion of Long-Term Debt	267.1	68.96	87.78	62.32	22.07
Current Portion of Leases	9.7	6.86	6.75	6.12	1.64
Current Income Taxes Payable	-	1.46	0.64	-	-
Other Current Liabilities	50.9	18.33	13.87	18.69	20.73
Total Current Liabilities	919.7	723.92	700.17	820.47	706.11
Long-Term Debt	65.1	51.59	1.51	88.82	21.14
Long-Term Leases	43.4	9.74	16.6	23.39	5.43
Long-Term Unearned Revenue	0.3	0.43	0.51	0.6	-
Pension & Post-Retirement Benefits	-	3.07	2.29	8.2	3.3
Long-Term Deferred Tax Liabilities	1.7	1.69	-	-	-
Other Long-Term Liabilities	16.6	12.22	11.95	11.74	11.63
Total Liabilities	1,047	802.65	733.03	953.21	747.62
Common Stock	48	23.98	23.98	23.98	23.98
Retained Earnings	-	408.92	365.75	324.34	277.35
Comprehensive Income & Other	413.2	-2.64	-1.4	1.15	2.08
Shareholders' Equity	461.2	430.26	388.33	349.47	303.4
Total Liabilities & Equity	1,508	1,233	1,121	1,303	1,051
Total Debt	385.3	236.66	268.5	389.51	278.52
Net Cash (Debt)	-384.4	-220.62	-256.16	-384.59	-277.49
Net Cash Per Share	-80.76	-46.01	-53.42	-80.20	-57.87
Filing Date Shares Outstanding	4.63	4.8	4.8	4.8	4.8
Total Common Shares Outstanding	4.63	4.8	4.8	4.8	4.8
Working Capital	52.5	40.38	20.09	23.87	-135.84
Book Value Per Share	99.68	89.72	80.98	72.88	63.27
Tangible Book Value	460	428.49	385.9	348.56	302.3
Tangible Book Value Per Share	99.42	89.35	80.47	72.69	63.04
Land	-	34.4	0.27	0.27	0.27
Buildings	-	193.65	191.26	179.91	47.04
Machinery	-	405.08	372.83	337.78	271.1
Construction In Progress	-	3.72	4.47	13.54	99.62

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