Shine Fashions (India) 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	Sep '25 Sep 30, 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	69.75	130.02	0.92	1.24	0.88	0.41
Cash & Short-Term Investments	69.75	130.02	0.92	1.24	0.88	0.41
Cash Growth	3571.79%	13986.89%	-25.80%	40.72%	114.04%	-6.60%
Accounts Receivable	381.22	266.17	175.56	103.18	60.34	52.59
Other Receivables	-	4.51	6.81	2.51	1.79	0.17
Receivables	381.22	270.69	182.37	105.69	62.13	52.76
Inventory	217.7	122.43	68.56	12.48	4.21	3.69
Prepaid Expenses	-	0.18	0.03	0.03	0.01	0
Other Current Assets	16.21	60.06	1.34	2.96	4.34	3.78
Total Current Assets	684.88	583.37	253.23	122.41	71.57	60.64
Property, Plant & Equipment	2.09	2.17	1.96	1.62	1.62	0.03
Goodwill	-	-	0.08	0.16	0.24	0.32
Other Long-Term Assets	0.2	0.39	0.35	0.54	0.48	0.23
Total Assets	687.16	585.94	255.62	124.72	73.91	61.22
Accounts Payable	263.83	264.61	128.86	36.46	10.22	2.59
Accrued Expenses	40.34	0.23	0.36	0.19	0.11	0.86
Short-Term Debt	80	57.23	8.06	18.56	5.41	7.06
Current Income Taxes Payable	-	23.52	13.25	3.33	1.36	0.59
Other Current Liabilities	2.22	3.78	0	0.5	0.92	0.1
Total Current Liabilities	386.4	349.36	150.53	59.04	18.01	11.19
Long-Term Debt	1.73	1.73	1.73	1.73	1.73	-
Long-Term Deferred Tax Liabilities	0.11	0.11	0.09	0.07	0.05	0.01
Total Liabilities	388.24	351.2	152.36	60.84	19.79	11.2
Common Stock	123.96	15.04	13.99	13.99	13.99	13.99
Additional Paid-In Capital	-	90.38	30.28	30.28	30.28	30.28
Retained Earnings	-	127.46	57.65	18.56	9.73	5.74
Comprehensive Income & Other	173.39	0.44	-	-	-	-
Total Common Equity	297.35	233.31	101.93	62.83	54	50.02
Minority Interest	1.58	1.42	1.34	1.04	0.12	-
Shareholders' Equity	298.92	234.73	103.26	63.88	54.12	50.02
Total Liabilities & Equity	687.16	585.94	255.62	124.72	73.91	61.22
Total Debt	81.73	58.96	9.79	20.3	7.14	7.06
Net Cash (Debt)	-11.99	71.06	-8.87	-19.05	-6.26	-6.65
Net Cash Per Share	-0.49	3.04	-0.40	-0.85	-0.28	-0.36
Filing Date Shares Outstanding	24.75	24.06	22.38	22.38	22.38	22.38
Total Common Shares Outstanding	24.75	24.06	22.38	22.38	22.38	22.38
Working Capital	298.48	234.01	102.7	63.37	53.56	49.44
Book Value Per Share	12.02	9.70	4.55	2.81	2.41	2.23
Tangible Book Value	297.35	233.31	101.85	62.67	53.76	49.69
Tangible Book Value Per Share	12.02	9.70	4.55	2.80	2.40	2.22
Machinery	-	2.76	2.35	1.85	1.71	0.05

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.