Spencer's Retail 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	-	216.91	314.58	131.68	168.51	569.06
Short-Term Investments	-	-	-	-	-	8.42
Trading Asset Securities	-	-	-	202.11	207.77	-
Cash & Short-Term Investments	226.72	216.91	314.58	333.78	376.28	577.48
Cash Growth	-75.98%	-31.05%	-5.75%	-11.29%	-34.84%	-28.98%
Accounts Receivable	-	182.6	252.91	197.6	266.3	297.64
Other Receivables	-	4.66	16.88	12.14	11.58	16.78
Receivables	-	196.12	276.09	213.16	281.36	315.72
Inventory	-	1,813	2,724	2,762	2,720	2,761
Prepaid Expenses	-	53.45	72.49	62.16	46.95	51.39
Other Current Assets	-	237.15	349.79	268.11	185.62	172.41
Total Current Assets	-	2,517	3,736	3,640	3,610	3,878
Property, Plant & Equipment	-	6,159	8,756	7,968	7,208	7,178
Long-Term Investments	-	627.53	563.28	741.52	735.94	355.04
Goodwill	-	1,313	1,313	1,313	1,313	1,313
Other Intangible Assets	-	2,060	2,052	2,058	2,047	2,070
Other Long-Term Assets	-	418.77	539.53	573.28	738.97	800.94
Total Assets	-	13,095	16,959	16,294	15,653	15,595
Accounts Payable	-	3,170	3,846	3,436	3,334	3,309
Accrued Expenses	-	269.63	352.26	313.81	321.65	296.47
Short-Term Debt	-	4,211	3,684	3,014	1,968	1,579
Current Portion of Long-Term Debt	-	1,285	826.81	592.3	373.33	218.35
Current Portion of Leases	-	624.92	714.55	964.94	871.95	883.22
Current Unearned Revenue	-	102.2	191.67	149.91	148.27	114.1
Other Current Liabilities	-	104.81	138.37	114.37	169.16	219.77
Total Current Liabilities	-	9,767	9,753	8,585	7,186	6,620
Long-Term Debt	-	3,783	2,834	1,821	1,279	765.11
Long-Term Leases	-	5,826	8,171	7,026	6,205	6,008
Pension & Post-Retirement Benefits	-	55.12	70.1	76.18	67.07	40
Long-Term Deferred Tax Liabilities	-	198.57	201.07	204.61	208.53	213.37
Other Long-Term Liabilities	-	81.29	87.66	85.12	88.37	85.09
Total Liabilities	-	19,711	21,118	17,798	15,034	13,732
Common Stock	-	450.66	450.66	450.66	450.66	450.66
Additional Paid-In Capital	-	719.66	719.66	719.66	719.66	719.66
Retained Earnings	-	-13,394	-10,936	-8,282	-6,158	-4,912
Treasury Stock	-	-10.03	-10.03	-10.03	-10.03	-10.03
Comprehensive Income & Other	-	5,617	5,617	5,617	5,617	5,615
Shareholders' Equity	-7,866	-6,616	-4,158	-1,505	618.57	1,863
Total Liabilities & Equity	-	13,095	16,959	16,294	15,653	15,595
Total Debt	17,039	15,730	16,230	13,418	10,698	9,454
Net Cash (Debt)	-16,813	-15,513	-15,916	-13,085	-10,321	-8,876
Net Cash Per Share	-186.59	-172.11	-176.58	-145.17	-114.51	-102.75
Filing Date Shares Outstanding	90.18	90.13	90.13	90.13	90.13	90.16
Total Common Shares Outstanding	90.18	90.13	90.13	90.13	90.13	90.16
Working Capital	-	-7,250	-6,017	-4,946	-3,576	-2,742
Book Value Per Share	-87.27	-73.40	-46.14	-16.69	6.86	20.67
Tangible Book Value	-11,234	-9,989	-7,523	-4,876	-2,741	-1,520
Tangible Book Value Per Share	-124.64	-110.83	-83.46	-54.09	-30.41	-16.86
Machinery	-	963.69	1,812	2,123	2,063	2,016
Construction In Progress	-	-	9.46	20.52	79.75	28.26
Leasehold Improvements	-	814.99	1,394	1,761	1,644	1,544

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