Sapphire Foods 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	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	-	582.69	975.55	444.17	591.73	450.5
Short-Term Investments	-	265.43	835.56	2,078	1,954	49.5
Trading Asset Securities	-	1,437	-	360.67	1,525	267.41
Cash & Short-Term Investments	1,332	2,285	1,811	2,883	4,071	767.41
Cash Growth	-41.50%	26.15%	-37.19%	-29.18%	430.51%	40.53%
Accounts Receivable	-	365.62	368.98	214.28	140.71	77.75
Other Receivables	-	35.01	56.19	75.16	229.56	13.97
Receivables	-	400.63	426.36	289.91	370.5	91.72
Inventory	-	956.14	968.82	993.04	651.64	473.91
Prepaid Expenses	-	36.33	67.98	47.94	52.12	26.69
Other Current Assets	-	548.87	357.58	711.79	760.93	75.98
Total Current Assets	-	4,227	3,632	4,926	5,906	1,436
Property, Plant & Equipment	-	21,679	20,116	16,171	12,030	8,884
Long-Term Investments	-	-	-	19	378.2	-
Goodwill	-	1,583	1,622	1,622	1,622	1,622
Other Intangible Assets	-	688.14	720.21	661.28	572.88	642.36
Long-Term Deferred Tax Assets	-	1,115	1,129	1,220	-	-
Other Long-Term Assets	-	1,113	1,177	1,316	1,126	898.86
Total Assets	-	30,410	28,401	25,941	21,639	13,489
Accounts Payable	-	2,425	2,308	2,170	1,991	1,440
Accrued Expenses	-	460.56	394.16	397.38	508.67	403.24
Short-Term Debt	-	66.31	65.35	27.45	9.23	30.34
Current Portion of Long-Term Debt	-	73.77	80.59	206.46	183.14	236.31
Current Portion of Leases	-	1,155	1,122	1,472	784.08	787.19
Current Unearned Revenue	-	94.11	79.26	0.82	3.59	3.42
Other Current Liabilities	-	311.98	394.11	1,063	991.66	201.35
Total Current Liabilities	-	4,587	4,444	5,337	4,472	3,102
Long-Term Debt	-	58.53	131.69	208.78	419.84	489.91
Long-Term Leases	-	11,568	10,241	7,713	6,496	4,905
Long-Term Unearned Revenue	-	18.86	8.4	-	-	-
Pension & Post-Retirement Benefits	-	198.76	143.29	107.08	109.74	98.84
Long-Term Deferred Tax Liabilities	-	16.98	34.58	35.65	87.27	106.73
Total Liabilities	-	16,448	15,003	13,401	11,585	8,702
Common Stock	-	642.38	637.04	635.43	635.43	527.9
Additional Paid-In Capital	-	14,756	14,413	14,305	14,305	9,247
Retained Earnings	-	-1,983	-2,155	-2,665	-5,004	-5,449
Comprehensive Income & Other	-	564.76	496.43	284.39	134.73	473.36
Total Common Equity	13,924	13,981	13,391	12,559	10,071	4,799
Minority Interest	-	-18.89	6.71	-20.33	-16.98	-11.71
Shareholders' Equity	13,905	13,962	13,398	12,539	10,054	4,787
Total Liabilities & Equity	-	30,410	28,401	25,941	21,639	13,489
Total Debt	13,797	12,922	11,641	9,628	7,893	6,449
Net Cash (Debt)	-12,466	-10,637	-9,829	-6,744	-3,822	-5,681
Net Cash Per Share	-38.53	-33.03	-30.55	-20.98	-12.71	-21.97
Filing Date Shares Outstanding	319.33	321.19	318.52	317.71	317.71	310.82
Total Common Shares Outstanding	319.33	321.19	318.52	317.71	317.71	310.82
Working Capital	-	-360.64	-811.79	-411.11	1,435	-1,666
Book Value Per Share	43.62	43.53	42.04	39.53	31.70	15.44
Tangible Book Value	11,312	11,710	11,050	10,277	7,877	2,535
Tangible Book Value Per Share	35.43	36.46	34.69	32.35	24.79	8.16
Land	-	9.71	9.53	9.13	9.27	10.92
Buildings	-	300.68	300.39	300.25	300.3	284.48
Machinery	-	9,709	8,527	6,596	4,811	3,626
Construction In Progress	-	558.35	673.49	550.4	319.73	213.04
Leasehold Improvements	-	6,418	5,785	5,229	3,828	2,839

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.