Spinaroo Commercial 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	1.54	5.95	5.97	6.42	2.71
Cash & Short-Term Investments	1.54	5.95	5.97	6.42	2.71
Cash Growth	-74.10%	-0.42%	-6.99%	136.55%	-
Accounts Receivable	49.01	38.43	37.55	46.42	38.48
Other Receivables	0.2	0.21	0.07	0.3	0.07
Receivables	49.21	38.64	37.63	46.72	38.56
Inventory	174.71	126.13	111.08	96.15	78.87
Other Current Assets	14.94	8.65	11.72	13.21	22.07
Total Current Assets	240.39	179.37	166.39	162.49	142.22
Property, Plant & Equipment	18.41	16.19	17.73	24.54	28.49
Long-Term Investments	15.96	0.95	0.95	2.4	2.4
Other Intangible Assets	0.01	0	0.02	0.01	0.01
Long-Term Deferred Tax Assets	1.07	1.15	1.19	1.23	1.12
Other Long-Term Assets	2.56	4.47	4.26	4.1	4.01
Total Assets	278.41	202.12	190.53	194.76	178.25
Accounts Payable	39.35	39.8	41.32	52.51	37.25
Accrued Expenses	2.51	3.66	5.34	5.01	2.68
Short-Term Debt	65.07	70.77	65.81	63.25	72
Current Portion of Long-Term Debt	-	-	1.2	4.15	3.5
Current Income Taxes Payable	-	2.9	4.56	2.64	4.86
Other Current Liabilities	2.62	2.68	3.34	3.57	6.23
Total Current Liabilities	109.55	119.81	121.57	131.13	126.52
Long-Term Debt	-	7.12	8.17	16.95	14.45
Pension & Post-Retirement Benefits	0.55	0.52	0.5	0.4	0.3
Other Long-Term Liabilities	-	-0	-	-0	-
Total Liabilities	110.1	127.45	130.24	148.48	141.26
Common Stock	69.94	50	10	10	10
Additional Paid-In Capital	74.33	6	6	6	6
Retained Earnings	24.04	18.68	44.29	30.29	20.98
Shareholders' Equity	168.3	74.68	60.29	46.29	36.98
Total Liabilities & Equity	278.41	202.12	190.53	194.76	178.25
Total Debt	65.07	77.88	75.17	84.35	89.94
Net Cash (Debt)	-63.53	-71.94	-69.2	-77.93	-87.23
Net Cash Per Share	-9.08	-14.39	-13.84	-15.59	-17.45
Filing Date Shares Outstanding	6.99	5	5	5	5
Total Common Shares Outstanding	6.99	5	5	5	5
Working Capital	130.84	59.55	44.82	31.36	15.7
Book Value Per Share	24.06	14.93	12.06	9.26	7.40
Tangible Book Value	168.29	74.67	60.27	46.28	36.97
Tangible Book Value Per Share	24.06	14.93	12.05	9.26	7.39
Land	2.43	2.43	-	-	-
Buildings	2.9	2.9	-	-	-
Machinery	48.18	46.71	-	-	-
Construction In Progress	3.25	-	-	-	-