Smart Finsec 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	-	34.24	7.51	0.94	1.8	1.23
Trading Asset Securities	-	18.99	17.67	10.63	106.98	45.4
Loans & Lease Receivables	-	-	4.51	11.5	2.57	19.56
Other Receivables	-	0.13	0.39	27.79	6.99	15.48
Property, Plant & Equipment	-	12.99	13.54	14.02	14.56	15.11
Other Current Assets	-	90.93	101.95	29.74	0.62	0.57
Long-Term Deferred Tax Assets	-	0.51	0.44	0.31	0.25	0.19
Other Long-Term Assets	-	-	-0	-0	-	-
Total Assets	-	157.81	146.01	136	133.78	164.28
Accrued Expenses	-	0.61	0.81	0.21	0.31	0.35
Long-Term Debt	-	-	-	14	26	90.5
Current Income Taxes Payable	-	-	-	0.21	-	-
Other Current Liabilities	-	0.26	-	0.02	0.04	0.96
Other Long-Term Liabilities	-	0.11	0.11	0.11	0.11	0.11
Total Liabilities	-	0.97	0.91	14.55	26.46	91.91
Common Stock	-	30	30	30	30	30
Retained Earnings	-	78.84	67.1	57.45	55.32	42.74
Comprehensive Income & Other	-	48	48	34	22	-0.37
Total Common Equity	161.73	156.84	145.1	121.45	107.32	72.37
Shareholders' Equity	161.73	156.84	145.1	121.45	107.32	72.37
Total Liabilities & Equity	-	157.81	146.01	136	133.78	164.28
Total Debt	4.22	-	-	14	26	90.5
Net Cash (Debt)	32.71	53.23	25.18	-2.43	82.78	-43.87
Net Cash Growth	44.79%	111.40%	-	-	-	-
Net Cash Per Share	1.10	1.77	0.84	-0.08	2.76	-1.46
Filing Date Shares Outstanding	29.01	30	30	30	30	30
Total Common Shares Outstanding	29.01	30	30	30	30	30
Working Capital	-	143.45	131.23	121.23	118.62	147.67
Book Value Per Share	5.49	5.23	4.84	4.05	3.58	2.41
Tangible Book Value	161.73	156.84	145.1	121.45	107.32	72.37
Tangible Book Value Per Share	5.49	5.23	4.84	4.05	3.58	2.41

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