Abha Power and Steel 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
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
Cash & Equivalents	52.94	154.21	3.12	2	2.81
Cash & Short-Term Investments	52.94	154.21	3.12	2	2.81
Cash Growth	-	4847.45%	56.01%	-28.90%	-
Accounts Receivable	131.18	101.94	84.67	95.73	96.04
Other Receivables	-	-	-	0.64	0.55
Receivables	154.84	101.94	84.67	96.37	96.59
Inventory	225.36	234.75	179.35	135.28	83.57
Prepaid Expenses	-	0.31	0.14	0.16	0.03
Other Current Assets	-	36.47	4.25	4.29	90.08
Total Current Assets	433.14	527.68	271.53	238.1	273.06
Property, Plant & Equipment	366.15	253.34	188.12	189.14	63.06
Other Long-Term Assets	12.43	10.75	13.95	20.46	17.57
Total Assets	811.72	791.77	473.59	447.69	353.69
Accounts Payable	24.73	17.36	19.81	35.78	33.22
Accrued Expenses	2.47	15.28	19.06	18.85	13.48
Short-Term Debt	117.41	89.4	87.72	61.78	70.26
Current Portion of Long-Term Debt	-	30.14	25.95	26.56	10.25
Current Income Taxes Payable	-	4.66	-	4.9	0.87
Other Current Liabilities	27.72	5	0.97	2.31	7.87
Total Current Liabilities	172.33	161.84	153.53	150.19	135.94
Long-Term Debt	78.9	91.99	123.65	150.99	96.05
Pension & Post-Retirement Benefits	2.31	2.31	1.84	1.32	1.18
Long-Term Deferred Tax Liabilities	29.48	27.25	19.21	7.64	8.5
Other Long-Term Liabilities	-0	0	-0	0	-
Total Liabilities	283.01	283.39	298.22	310.14	241.68
Common Stock	185.88	185.88	144.49	48.16	44.16
Additional Paid-In Capital	-	229.34	-	64.03	56.51
Retained Earnings	-	93.16	30.88	24.88	10.87
Comprehensive Income & Other	342.83	-	-	0.47	0.47
Shareholders' Equity	528.71	508.38	175.37	137.55	112.01
Total Liabilities & Equity	811.72	791.77	473.59	447.69	353.69
Total Debt	196.31	211.53	237.32	239.33	176.56
Net Cash (Debt)	-143.37	-57.32	-234.21	-237.34	-173.75
Net Cash Per Share	-8.00	-3.63	-16.23	-16.43	-12.03
Filing Date Shares Outstanding	18.65	18.59	14.45	14.45	14.45
Total Common Shares Outstanding	18.65	18.59	14.45	14.45	14.45
Working Capital	260.81	365.84	118	87.9	137.12
Book Value Per Share	28.35	27.35	12.14	9.52	7.75
Tangible Book Value	528.71	508.38	175.37	137.55	112.01
Tangible Book Value Per Share	28.35	27.35	12.14	9.52	7.75
Land	-	6.44	6.44	5.81	3.04
Buildings	-	33.64	33.64	33.64	33.64
Machinery	-	240.43	236.13	96.01	95.9
Construction In Progress	-	71.19	-	131.53	1.71

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