Star Cement 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	1,247	398.46	477.87	1,216	80.76
Short-Term Investments	-	51.93	467.59	1,885	3,765
Cash & Short-Term Investments	1,247	450.39	945.46	3,101	3,845
Cash Growth	176.81%	-52.36%	-69.51%	-19.35%	-18.23%
Accounts Receivable	2,416	1,995	1,508	1,047	1,287
Other Receivables	-	1,711	98.97	389.29	1,316
Receivables	2,416	3,711	1,639	1,609	2,945
Inventory	4,656	5,650	4,287	4,788	2,572
Prepaid Expenses	-	106.58	82.32	89.65	94.94
Other Current Assets	3,696	429.02	702.67	385.93	188.04
Total Current Assets	12,015	10,347	7,657	9,974	9,645
Property, Plant & Equipment	27,017	26,329	24,325	14,376	10,278
Long-Term Investments	2,584	45.13	27.38	2,171	2,853
Other Intangible Assets	48.84	75.04	50.27	39.81	47.71
Long-Term Deferred Tax Assets	2,035	2,431	2,401	2,890	3,539
Other Long-Term Assets	2,598	1,688	1,392	1,863	1,089
Total Assets	46,469	41,068	36,024	31,314	27,451
Accounts Payable	2,572	2,325	2,187	2,775	2,125
Accrued Expenses	-	2,553	1,972	1,473	1,254
Short-Term Debt	930.01	760.58	577.26	261.04	51.9
Current Portion of Long-Term Debt	-	213.07	-	-	1.87
Current Portion of Leases	80.18	54.94	44.49	44.09	22.66
Current Income Taxes Payable	29.36	34.71	36.6	10.94	19.69
Current Unearned Revenue	-	11.98	10.89	13.2	16.71
Other Current Liabilities	5,584	3,008	2,972	2,373	502.53
Total Current Liabilities	9,196	8,962	7,800	6,950	3,994
Long-Term Debt	4,932	2,927	721.03	-	-
Long-Term Leases	91.19	71.7	126.65	48.38	80.08
Long-Term Unearned Revenue	-	121.85	132.78	74.51	87.71
Pension & Post-Retirement Benefits	-	104.95	63.5	22.52	15.7
Other Long-Term Liabilities	369	91.66	78.68	54.73	1,590
Total Liabilities	14,588	12,279	8,923	7,150	5,767
Common Stock	404.18	404.18	404.18	404.18	404.18
Retained Earnings	-	28,006	26,316	23,378	20,899
Comprehensive Income & Other	31,508	381.44	381.37	381.17	381
Total Common Equity	31,912	28,792	27,101	24,164	21,684
Minority Interest	-31.22	-2.53	-	-	-
Shareholders' Equity	31,881	28,789	27,101	24,164	21,684
Total Liabilities & Equity	46,469	41,068	36,024	31,314	27,451
Total Debt	6,033	4,028	1,469	353.51	156.52
Net Cash (Debt)	-4,787	-3,577	-523.97	2,748	3,689
Net Cash Growth	-	-	-	-25.51%	-18.40%
Net Cash Per Share	-11.84	-8.85	-1.30	6.80	9.03
Filing Date Shares Outstanding	404.64	404.18	404.18	404.18	404.18
Total Common Shares Outstanding	404.64	404.18	404.18	404.18	404.18
Working Capital	2,819	1,385	-142.95	3,024	5,651
Book Value Per Share	78.87	71.24	67.05	59.78	53.65
Tangible Book Value	31,863	28,717	27,051	24,124	21,637
Tangible Book Value Per Share	78.74	71.05	66.93	59.69	53.53
Land	-	2,274	1,935	1,162	1,093
Buildings	-	5,740	4,141	3,520	3,208
Machinery	-	27,653	16,371	11,220	10,958
Construction In Progress	-	2,199	10,190	5,506	1,045

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