JSW Cement 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	-	650.46	1,182	511.34	1,648	956.5
Short-Term Investments	-	795.12	4,768	82.78	3,758	199.6
Cash & Short-Term Investments	10,994	1,446	5,950	594.12	5,407	1,156
Cash Growth	-	-75.70%	901.43%	-89.01%	367.66%	23.08%
Accounts Receivable	-	7,818	7,828	7,108	7,663	6,194
Other Receivables	-	3,017	3,222	6,800	4,993	3,753
Receivables	-	13,806	13,329	16,289	13,359	10,423
Inventory	-	4,285	4,753	4,485	4,602	3,493
Prepaid Expenses	-	853.06	271.43	220.98	318.95	206.4
Other Current Assets	-	3,638	2,203	1,983	2,638	1,262
Total Current Assets	-	24,028	26,506	23,572	26,324	16,540
Property, Plant & Equipment	-	68,673	60,332	52,944	51,356	42,568
Long-Term Investments	-	2,659	4,323	7,594	5,332	4,100
Goodwill	-	2,169	2,169	2,332	2,332	2,303
Other Intangible Assets	-	7,380	7,084	7,078	803.06	230.5
Long-Term Deferred Tax Assets	-	1,228	1,029	826.88	518.68	417.3
Long-Term Deferred Charges	-	-	-	-	-	85.5
Other Long-Term Assets	-	13,903	11,747	7,840	5,859	3,215
Total Assets	-	120,039	113,189	102,186	92,725	69,507
Accounts Payable	-	12,376	12,222	10,841	10,828	9,136
Accrued Expenses	-	989.57	1,104	978.28	1,146	1,140
Short-Term Debt	-	2,803	5,495	2,784	882	6,603
Current Portion of Long-Term Debt	-	8,758	11,294	4,975	4,824	4,046
Current Portion of Leases	-	445.46	403.55	217.41	218.61	149.3
Current Income Taxes Payable	-	39.34	-	-	274	93.1
Current Unearned Revenue	-	536.58	526.3	11.56	35.33	185.6
Other Current Liabilities	-	11,123	8,161	7,902	5,628	5,033
Total Current Liabilities	-	37,072	39,206	27,710	23,836	26,385
Long-Term Debt	-	50,104	41,569	46,456	40,515	21,237
Long-Term Leases	-	3,514	3,777	1,979	4,104	1,907
Long-Term Unearned Revenue	-	117.85	105.47	109.97	-	-
Pension & Post-Retirement Benefits	-	57.53	45.17	57.56	41.23	14.7
Long-Term Deferred Tax Liabilities	-	4,557	3,806	2,655	2,253	1,187
Other Long-Term Liabilities	-	893.3	826.72	811.58	855.58	591
Total Liabilities	-	96,316	89,334	79,779	71,605	51,323
Common Stock	-	9,864	9,864	9,864	9,864	9,864
Retained Earnings	-	11,356	13,057	12,168	10,437	7,918
Comprehensive Income & Other	-	2,306	1,726	889.8	1,006	473.1
Total Common Equity	60,528	23,526	24,647	22,921	21,307	18,255
Minority Interest	-	197.98	-791.99	-513.57	-186.27	-70.3
Shareholders' Equity	60,513	23,724	23,855	22,407	21,120	18,184
Total Liabilities & Equity	-	120,039	113,189	102,186	92,725	69,507
Total Debt	45,604	65,625	62,538	56,412	50,543	33,943
Net Cash (Debt)	-34,609	-64,180	-56,588	-55,818	-45,137	-32,787
Net Cash Per Share	-30.59	-65.07	-56.56	-55.78	-45.39	-33.24
Filing Date Shares Outstanding	1,340	1,255	1,019	986.35	986.35	986.35
Total Common Shares Outstanding	1,340	986.35	986.35	986.35	986.35	986.35
Working Capital	-	-13,044	-12,700	-4,138	2,488	-9,846
Book Value Per Share	49.72	23.85	24.99	23.24	21.60	18.51
Tangible Book Value	50,955	13,976	15,393	13,511	18,171	15,721
Tangible Book Value Per Share	41.86	14.17	15.61	13.70	18.42	15.94
Land	-	3,771	2,522	2,144	738.2	407.3
Buildings	-	12,575	10,510	8,091	10,187	8,675
Machinery	-	49,215	45,221	32,526	32,875	32,739
Construction In Progress	-	10,247	7,392	15,754	8,723	2,891
Leasehold Improvements	-	213.75	210.69	192.63	192.23	47.4

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