Shine Fashions (India) 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	74.5	130.02	0.92	1.24	0.88
Cash & Short-Term Investments	74.5	130.02	0.92	1.24	0.88
Cash Growth	-42.70%	13986.89%	-25.80%	40.72%	114.04%
Accounts Receivable	485.57	266.17	175.56	103.18	60.34
Other Receivables	-	4.51	6.81	2.51	1.79
Receivables	485.57	270.69	182.37	105.69	62.13
Inventory	285.64	122.43	68.56	12.48	4.21
Prepaid Expenses	-	0.18	0.03	0.03	0.01
Other Current Assets	294.11	60.06	1.34	2.96	4.34
Total Current Assets	1,140	583.37	253.23	122.41	71.57
Property, Plant & Equipment	2.1	2.17	1.96	1.62	1.62
Goodwill	-	-	0.08	0.16	0.24
Long-Term Deferred Tax Assets	0	-	-	-	-
Other Long-Term Assets	0.11	0.39	0.35	0.54	0.48
Total Assets	1,142	585.94	255.62	124.72	73.91
Accounts Payable	533.02	264.61	128.86	36.46	10.22
Accrued Expenses	-	0.23	0.36	0.19	0.11
Short-Term Debt	200.23	57.23	8.06	18.56	5.41
Current Income Taxes Payable	-	23.52	13.25	3.33	1.36
Other Current Liabilities	90.57	3.78	0	0.5	0.92
Total Current Liabilities	823.81	349.36	150.53	59.04	18.01
Long-Term Debt	1.73	1.73	1.73	1.73	1.73
Long-Term Deferred Tax Liabilities	0.1	0.11	0.09	0.07	0.05
Other Long-Term Liabilities	-0	-	-	-	-
Total Liabilities	825.65	351.2	152.36	60.84	19.79
Common Stock	134.32	15.04	13.99	13.99	13.99
Additional Paid-In Capital	-	90.38	30.28	30.28	30.28
Retained Earnings	-	127.46	57.65	18.56	9.73
Comprehensive Income & Other	182.25	0.44	-	-	-
Total Common Equity	316.57	233.31	101.93	62.83	54
Minority Interest	-0.2	1.42	1.34	1.04	0.12
Shareholders' Equity	316.37	234.73	103.26	63.88	54.12
Total Liabilities & Equity	1,142	585.94	255.62	124.72	73.91
Total Debt	201.96	58.96	9.79	20.3	7.14
Net Cash (Debt)	-127.46	71.06	-8.87	-19.05	-6.26
Net Cash Per Share	-5.00	3.04	-0.40	-0.85	-0.28
Filing Date Shares Outstanding	25.35	24.06	22.38	22.38	22.38
Total Common Shares Outstanding	25.35	24.06	22.38	22.38	22.38
Working Capital	316.01	234.01	102.7	63.37	53.56
Book Value Per Share	12.49	9.70	4.55	2.81	2.41
Tangible Book Value	316.57	233.31	101.85	62.67	53.76
Tangible Book Value Per Share	12.49	9.70	4.55	2.80	2.40
Machinery	-	2.76	2.35	1.85	1.71