Spinaroo Commercial 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
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
Cash & Equivalents	5.07	5.95	5.97	6.42	2.71
Cash & Short-Term Investments	5.07	5.95	5.97	6.42	2.71
Cash Growth	-	-0.42%	-6.99%	136.55%	-
Accounts Receivable	61.6	38.43	37.55	46.42	38.48
Other Receivables	-	-	0.07	0.3	0.07
Receivables	64.65	47.29	37.63	46.72	38.56
Inventory	154.36	126.13	111.08	96.15	78.87
Other Current Assets	7.65	-	11.72	13.21	22.07
Total Current Assets	231.72	179.37	166.39	162.49	142.22
Property, Plant & Equipment	17.15	16.19	17.73	24.54	28.49
Long-Term Investments	19.59	4.27	0.95	2.4	2.4
Other Intangible Assets	0.02	0	0.02	0.01	0.01
Long-Term Deferred Tax Assets	0.79	1.15	1.19	1.23	1.12
Other Long-Term Assets	1.15	1.15	4.26	4.1	4.01
Total Assets	270.42	202.12	190.53	194.76	178.25
Accounts Payable	19.74	39.8	41.32	52.51	37.25
Accrued Expenses	4.09	2.95	5.34	5.01	2.68
Short-Term Debt	66.64	70.77	65.81	63.25	72
Current Portion of Long-Term Debt	-	-	1.2	4.15	3.5
Current Income Taxes Payable	-	-	4.56	2.64	4.86
Other Current Liabilities	11.9	6.3	3.34	3.57	6.23
Total Current Liabilities	102.38	119.81	121.57	131.13	126.52
Long-Term Debt	0.01	7.12	8.17	16.95	14.45
Pension & Post-Retirement Benefits	0.52	0.52	0.5	0.4	0.3
Other Long-Term Liabilities	-0	-0	-	-0	-
Total Liabilities	102.91	127.45	130.24	148.48	141.26
Common Stock	69.94	50	10	10	10
Additional Paid-In Capital	-	-	6	6	6
Retained Earnings	-	-	44.29	30.29	20.98
Comprehensive Income & Other	97.57	24.68	-	-	-
Shareholders' Equity	167.51	74.68	60.29	46.29	36.98
Total Liabilities & Equity	270.42	202.12	190.53	194.76	178.25
Total Debt	66.65	77.88	75.17	84.35	89.94
Net Cash (Debt)	-61.58	-71.94	-69.2	-77.93	-87.23
Net Cash Per Share	-12.29	-14.40	-13.84	-15.59	-17.45
Filing Date Shares Outstanding	5.03	4.99	5	5	5
Total Common Shares Outstanding	5.03	4.99	5	5	5
Working Capital	129.34	59.55	44.82	31.36	15.7
Book Value Per Share	33.31	14.97	12.06	9.26	7.40
Tangible Book Value	167.48	74.67	60.27	46.28	36.97
Tangible Book Value Per Share	33.31	14.97	12.05	9.26	7.39

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