Shayona Engineering Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	0.48	0.6	0.47	0.44	2.2
Cash & Short-Term Investments	0.48	0.6	0.47	0.44	2.2
Cash Growth	-19.50%	26.58%	7.00%	-79.82%	-
Accounts Receivable	117.39	56.24	24.97	7.1	5.65
Other Receivables	-	-	-	1.13	0.38
Receivables	117.39	56.24	24.97	8.22	6.03
Inventory	26.29	16.79	13.32	2.74	1.05
Prepaid Expenses	1.06	0.22	0.02	-	-
Other Current Assets	6.49	4	4.26	0.42	0.7
Total Current Assets	151.71	77.85	43.05	11.83	9.97
Property, Plant & Equipment	126.46	41.71	28.56	27.26	22.03
Long-Term Deferred Tax Assets	-	2.52	-	-	-
Other Long-Term Assets	17.85	3.72	1.14	0	0
Total Assets	296.01	125.8	72.75	39.09	32.01
Accounts Payable	45.96	21.61	14.14	14.15	7.7
Accrued Expenses	1.51	2.75	1.95	-	-
Short-Term Debt	67.86	44.23	21.83	-	5.34
Current Portion of Long-Term Debt	9.96	5.77	4.54	4.8	3.82
Current Income Taxes Payable	5.83	5.3	-	-	-
Other Current Liabilities	0.56	0.84	0.28	1.81	0.49
Total Current Liabilities	131.68	80.5	42.73	20.76	17.35
Long-Term Debt	61.4	4.18	8.18	8.42	9.14
Pension & Post-Retirement Benefits	0.83	1.2	1.03	-	-
Long-Term Deferred Tax Liabilities	3.02	-	0.68	0.88	0.77
Other Long-Term Liabilities	-0	-	-0	0	-
Total Liabilities	196.93	85.88	52.62	30.06	27.25
Common Stock	28.6	22.7	10	4.8	1.5
Additional Paid-In Capital	29.06	-	-	-	-
Retained Earnings	41.42	17.23	10.13	4.24	3.26
Shareholders' Equity	99.08	39.93	20.13	9.04	4.76
Total Liabilities & Equity	296.01	125.8	72.75	39.09	32.01
Total Debt	139.22	54.18	34.54	13.22	18.29
Net Cash (Debt)	-138.74	-53.58	-34.07	-12.78	-16.1
Net Cash Per Share	-52.44	-44.05	-19.38	-20.29	-53.66
Filing Date Shares Outstanding	2.86	2.27	2	0.96	0.3
Total Common Shares Outstanding	2.86	2.27	2	0.96	0.3
Working Capital	20.03	-2.65	0.32	-8.93	-7.37
Book Value Per Share	34.64	17.59	10.06	9.41	15.86
Tangible Book Value	99.08	39.93	20.13	9.04	4.76
Tangible Book Value Per Share	34.64	17.59	10.06	9.41	15.86
Land	7.84	7.84	7.84	7.84	7.84
Buildings	2.01	2.01	2.01	5.24	5.24
Machinery	37.58	39.1	23.93	18.4	11.71
Construction In Progress	88.92	0.51	0.51	-	-

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