Shining Tools 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	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	Mar '21 Mar 31, 2021
Cash & Equivalents	0.24	0.53	3.43	2.04	2.15	1.13
Cash & Short-Term Investments	0.24	0.53	3.43	2.04	2.15	1.13
Cash Growth	-	-84.52%	68.43%	-5.34%	90.44%	-
Accounts Receivable	57.46	51.1	23.77	37.89	40.1	35.9
Other Receivables	-	-	-	0.04	0.03	-
Receivables	107.4	62.22	37.27	46.56	48.93	45.11
Inventory	55.11	38.01	29.85	35.26	39.04	46.48
Prepaid Expenses	-	0.08	-	-	-	-
Other Current Assets	3.5	22.82	23.35	30	29.31	15.48
Total Current Assets	166.25	123.66	93.9	113.86	119.43	108.2
Property, Plant & Equipment	62.06	67.67	65.91	52.45	60.9	68.84
Long-Term Investments	-	-	-	-	-	1.48
Other Intangible Assets	2.39	3.53	0.17	0.25	0.16	-
Long-Term Deferred Tax Assets	1.42	1.93	0.83	1.4	1.14	0.54
Other Long-Term Assets	-	-	-	0.3	0.14	-
Total Assets	232.12	196.78	160.81	168.26	181.76	179.07
Accounts Payable	21.63	13.32	20.19	36.71	30.65	30.61
Accrued Expenses	21.05	3.74	10.31	11.99	19.02	-
Short-Term Debt	44.71	33.99	39.64	45.27	40.4	49.29
Current Portion of Long-Term Debt	-	7.76	-	0.78	7.01	-
Current Income Taxes Payable	-	12.32	6.73	-	-	-
Other Current Liabilities	0.95	3.17	3.21	4.77	6.39	11.85
Total Current Liabilities	88.34	74.3	80.08	99.52	103.47	91.76
Long-Term Debt	43.2	40.08	35.75	48.49	57.26	63.24
Pension & Post-Retirement Benefits	2.31	2.51	-	0.04	0.03	-
Total Liabilities	133.85	116.89	115.82	148.05	160.75	154.99
Common Stock	41.58	41.58	20	20	20	20
Additional Paid-In Capital	-	15.37	-	-	-	-
Retained Earnings	-	22.94	24.99	0.21	1.01	-
Comprehensive Income & Other	56.69	-	-	-	-	4.08
Shareholders' Equity	98.27	79.89	44.99	20.21	21.01	24.08
Total Liabilities & Equity	232.12	196.78	160.81	168.26	181.76	179.07
Total Debt	87.92	81.83	75.38	94.54	104.67	112.53
Net Cash (Debt)	-87.67	-81.3	-71.95	-92.51	-102.52	-111.4
Net Cash Per Share	-21.12	-19.93	-17.99	-23.33	-25.73	-
Filing Date Shares Outstanding	4.16	4.16	4	3.97	3.98	-
Total Common Shares Outstanding	4.16	4.16	4	3.97	3.98	-
Working Capital	77.91	49.36	13.83	14.34	15.96	16.45
Book Value Per Share	23.63	19.21	11.25	5.10	5.27	-
Tangible Book Value	95.88	76.37	44.82	19.97	20.85	24.08
Tangible Book Value Per Share	23.05	18.36	11.20	5.04	5.23	-
Land	-	0.33	0.33	0.33	0.33	-
Buildings	-	28.13	28.13	28.08	28.07	-
Machinery	-	121.82	95.52	84.31	83.72	-

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