S.P. Apparels 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	-	352.75	787.98	601.64	519.08	411.77
Short-Term Investments	-	-	292.78	-	-	-
Trading Asset Securities	-	-	210	726.24	26.24	-
Cash & Short-Term Investments	490.96	352.75	1,291	1,328	545.32	411.77
Cash Growth	-17.36%	-72.67%	-2.79%	143.50%	32.43%	-11.07%
Accounts Receivable	-	2,507	1,652	1,047	1,157	1,167
Other Receivables	-	376	220.84	155.49	386.6	179.5
Receivables	-	2,883	1,873	1,203	1,544	1,346
Inventory	-	3,815	2,697	3,013	3,365	2,446
Prepaid Expenses	-	29.74	20.69	17.06	25.94	21.41
Other Current Assets	-	332.09	130.84	93.02	190.53	131.6
Total Current Assets	-	7,413	6,012	5,653	5,671	4,357
Property, Plant & Equipment	-	5,883	4,665	4,627	4,514	4,483
Long-Term Investments	-	98.02	11.87	404.15	1.82	1.88
Goodwill	-	237.42	58.68	58.68	58.68	58.68
Other Intangible Assets	-	138.11	3.4	3.47	0.18	1.05
Long-Term Accounts Receivable	-	-	-	-	145	-
Other Long-Term Assets	-	632.15	661.36	220.93	224.88	220.23
Total Assets	-	14,561	11,416	10,971	10,618	9,122
Accounts Payable	-	1,322	987.36	991.09	1,130	911.39
Accrued Expenses	-	491.75	341.64	287.56	288.77	259.96
Short-Term Debt	-	3,065	1,704	1,975	1,463	1,282
Current Portion of Long-Term Debt	-	97.38	19.18	76.15	176.15	109.13
Current Portion of Leases	-	-	-	0.29	1.66	3.2
Other Current Liabilities	-	113.97	100.17	176.21	105.71	51.8
Total Current Liabilities	-	5,090	3,152	3,507	3,165	2,618
Long-Term Debt	-	422.43	55.54	110.55	362.71	212.52
Long-Term Leases	-	223.69	255.73	284.64	311.17	334.61
Long-Term Unearned Revenue	-	76.38	86.6	106.35	135.01	135.83
Long-Term Deferred Tax Liabilities	-	249.82	294.42	291.36	330.81	301.78
Total Liabilities	-	6,062	3,844	4,299	4,305	3,602
Common Stock	-	250.93	250.93	250.93	256.93	256.93
Additional Paid-In Capital	-	2,265	2,265	2,265	2,610	2,610
Retained Earnings	-	6,010	5,059	4,239	3,472	2,682
Comprehensive Income & Other	-	37.53	61.08	-18.81	38.95	34.95
Total Common Equity	8,984	8,563	7,636	6,736	6,378	5,584
Minority Interest	-	-63.92	-64.38	-64.97	-65.27	-64.5
Shareholders' Equity	8,921	8,500	7,572	6,671	6,312	5,519
Total Liabilities & Equity	-	14,561	11,416	10,971	10,618	9,122
Total Debt	4,049	3,808	2,034	2,447	2,314	1,942
Net Cash (Debt)	-3,558	-3,456	-743.42	-1,119	-1,769	-1,530
Net Cash Per Share	-141.34	-137.70	-29.63	-43.89	-68.86	-59.54
Filing Date Shares Outstanding	25.09	25.09	25.09	25.09	25.69	25.69
Total Common Shares Outstanding	25.09	25.09	25.09	25.09	25.69	25.69
Working Capital	-	2,323	2,860	2,147	2,506	1,740
Book Value Per Share	358.03	341.27	304.33	268.45	248.23	217.33
Tangible Book Value	8,615	8,188	7,574	6,674	6,319	5,524
Tangible Book Value Per Share	343.31	326.31	301.86	265.97	245.94	215.01
Land	-	804.81	211.91	132.06	83.38	77.88
Buildings	-	3,182	2,683	2,586	2,482	2,383
Machinery	-	5,822	4,867	4,754	4,507	4,233
Construction In Progress	-	305.64	187.47	98.67	77.47	102.4

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