Salona Cotspin 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	-	21.14	11.52	8.04	4.02	5.32
Cash & Short-Term Investments	27.16	21.14	11.52	8.04	4.02	5.32
Cash Growth	12.89%	83.42%	43.37%	99.88%	-24.36%	-6.24%
Accounts Receivable	-	1,172	1,441	1,223	962.09	534.65
Other Receivables	-	270.37	344.75	179.83	-	47.22
Receivables	-	1,442	1,786	1,403	962.09	648.21
Inventory	-	657.97	593.19	564.72	629.16	427.66
Prepaid Expenses	-	5.08	3.39	1.87	-	-
Other Current Assets	-	139.52	82.19	153.66	239.59	18.97
Total Current Assets	-	2,266	2,476	2,131	1,835	1,100
Property, Plant & Equipment	-	1,245	1,060	407.95	427.77	265.82
Long-Term Investments	-	0.05	0.11	0.08	0.07	0.07
Other Intangible Assets	-	1.86	0.96	0.2	0.3	0.61
Long-Term Accounts Receivable	-	-	-	1.15	-	-
Other Long-Term Assets	-	32.32	97.98	159.72	15.11	14.42
Total Assets	-	3,545	3,636	2,702	2,280	1,383
Accounts Payable	-	134.98	124.23	241.07	181.12	178.64
Accrued Expenses	-	56.36	51.56	36.86	3.23	31.21
Short-Term Debt	-	1,602	1,702	1,158	-	595.3
Current Portion of Long-Term Debt	-	132.75	92.13	56.36	1,114	51.16
Current Portion of Leases	-	2.61	2.45	2.28	-	0.62
Current Income Taxes Payable	-	-	-	-	13.05	2.01
Other Current Liabilities	-	40.25	25.91	57.99	81.14	0.78
Total Current Liabilities	-	1,968	1,998	1,552	1,393	859.71
Long-Term Debt	-	640.71	762.85	347.07	272.97	118.66
Long-Term Leases	-	8.51	8.63	9.25	-	0.87
Pension & Post-Retirement Benefits	-	14.21	14.68	12.21	10.72	8.63
Long-Term Deferred Tax Liabilities	-	60.53	31.06	35.99	30.71	15.08
Other Long-Term Liabilities	-	26.76	22.34	3.46	-	0
Total Liabilities	-	2,719	2,838	1,960	1,707	1,003
Common Stock	-	52.62	52.62	52.62	52.62	52.62
Retained Earnings	-	770.46	743.47	688.49	519.11	326.88
Comprehensive Income & Other	-	2.69	1.59	0.69	0.67	0.66
Shareholders' Equity	851.76	825.77	797.68	741.8	572.4	380.17
Total Liabilities & Equity	-	3,545	3,636	2,702	2,280	1,383
Total Debt	2,371	2,386	2,568	1,573	1,387	766.61
Net Cash (Debt)	-2,344	-2,365	-2,557	-1,564	-1,383	-761.3
Net Cash Per Share	-445.25	-449.41	-485.81	-297.29	-262.82	-144.67
Filing Date Shares Outstanding	5.3	5.26	5.26	5.26	5.25	5.26
Total Common Shares Outstanding	5.3	5.26	5.26	5.26	5.25	5.26
Working Capital	-	297.65	478.03	579.27	442.04	240.44
Book Value Per Share	232.23	156.92	151.58	140.96	108.94	72.24
Tangible Book Value	848.51	823.91	796.72	741.6	572.1	379.56
Tangible Book Value Per Share	231.35	156.57	151.40	140.92	108.88	72.13
Land	-	216.99	216.42	30.16	-	23.04
Buildings	-	222.53	89.49	89.49	-	89.49
Machinery	-	1,532	1,231	1,050	-	834.39
Construction In Progress	-	181.94	356.3	2.69	-	-

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