SPA Capital Services 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	1.01	2.32	1.6	2.04	2.24
Trading Asset Securities	-	166.6	146.94	0.03	0.03
Accounts Receivable	24.5	20.07	13.55	15.99	15.15
Other Receivables	100.92	124.2	149.74	340.88	324.13
Property, Plant & Equipment	15.6	18.47	4.7	4.58	6.05
Other Intangible Assets	1.78	2.87	0.78	1.07	0.83
Investments in Debt & Equity Securities	51.34	26.27	90.63	36.1	41.5
Other Current Assets	31.29	43.74	12.06	10.49	4.09
Long-Term Deferred Tax Assets	3.02	2.91	3.7	2.12	3.03
Other Long-Term Assets	0.01	0.91	7.41	8.55	21.72
Total Assets	366.29	408.38	431.1	421.84	418.76
Accounts Payable	1.41	4.26	9.25	27.19	5.76
Accrued Expenses	5.28	3.45	2.28	3.91	7.04
Short-Term Debt	169.4	218.89	244.71	217.37	236.76
Other Long-Term Liabilities	11.86	5.77	5.87	5.72	5.67
Total Liabilities	187.95	238.37	266.04	259.45	260.74
Common Stock	30.74	30.74	30.74	30.74	30.74
Additional Paid-In Capital	-	2.5	2.5	2.5	2.5
Retained Earnings	-	149.86	144.92	129.15	124.77
Comprehensive Income & Other	147.6	-13.1	-13.1	-	-
Shareholders' Equity	178.34	170	165.06	162.4	158.02
Total Liabilities & Equity	366.29	408.38	431.1	421.84	418.76
Total Debt	169.4	218.89	244.71	217.37	236.76
Net Cash (Debt)	-168.39	-49.97	-96.17	-215.3	-234.49
Net Cash Per Share	-54.78	-16.26	-31.30	-70.10	-76.60
Filing Date Shares Outstanding	3.07	3.07	3.07	3.07	3.07
Total Common Shares Outstanding	3.07	3.07	3.07	3.07	3.07
Working Capital	118.45	127.79	67.15	120.09	95
Book Value Per Share	58.06	55.30	53.69	52.83	51.40
Tangible Book Value	176.56	167.13	164.28	161.33	157.19
Tangible Book Value Per Share	57.48	54.37	53.44	52.48	51.13