SPA Capital Services Limited (BOM:542376)

SPA Capital Services Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	4.04	2.32	1.6	2.04	2.24	2.72
Trading Asset Securities	-	166.6	146.94	0.03	0.03	0.03
Accounts Receivable	1.03	20.07	13.55	15.99	15.15	19.09
Other Receivables	142.77	124.2	149.74	340.88	324.13	333.55
Property, Plant & Equipment	17.25	18.47	4.7	4.58	6.05	7.92
Other Intangible Assets	2.49	2.87	0.78	1.07	0.83	0.36
Investments in Debt & Equity Securities	51.34	26.27	90.63	36.1	41.5	41.5
Other Current Assets	32.27	43.74	12.06	10.49	4.09	5.77
Long-Term Deferred Tax Assets	2.91	2.91	3.7	2.12	3.03	3.09
Other Long-Term Assets	0.01	0.91	7.41	8.55	21.72	21.65
Total Assets	394.44	408.38	431.1	421.84	418.76	435.68
Accounts Payable	10.44	4.26	9.25	27.19	5.76	34.83
Accrued Expenses	3.16	3.45	2.28	3.91	7.04	4.3
Short-Term Debt	196.69	218.89	244.71	217.37	236.76	230.8
Other Long-Term Liabilities	12.28	5.77	5.87	5.72	5.67	36.23
Total Liabilities	222.57	238.37	266.04	259.45	260.74	310.39
Common Stock	30.74	30.74	30.74	30.74	30.74	0.31
Additional Paid-In Capital	-	2.5	2.5	2.5	2.5	2.5
Retained Earnings	-	149.86	144.92	129.15	124.77	122.48
Comprehensive Income & Other	141.13	-13.1	-13.1	-	-	-
Shareholders' Equity	171.87	170	165.06	162.4	158.02	125.29
Total Liabilities & Equity	394.44	408.38	431.1	421.84	418.76	435.68
Total Debt	196.69	218.89	244.71	217.37	236.76	230.8
Net Cash (Debt)	-192.65	-49.97	-96.17	-215.3	-234.49	-228.05
Net Cash Per Share	-62.58	-16.26	-31.30	-70.10	-76.60	-74.18
Filing Date Shares Outstanding	3.33	3.07	3.07	3.07	3.07	3.07
Total Common Shares Outstanding	3.33	3.07	3.07	3.07	3.07	3.07
Working Capital	110.15	127.79	67.15	120.09	95	91.23
Book Value Per Share	51.56	55.30	53.69	52.83	51.40	40.75
Tangible Book Value	169.38	167.13	164.28	161.33	157.19	124.92
Tangible Book Value Per Share	50.81	54.37	53.44	52.48	51.13	40.64

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