Abha Power and Steel Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	0.83	154.21	3.12	2	2.81
Cash & Short-Term Investments	0.83	154.21	3.12	2	2.81
Cash Growth	-99.46%	4847.45%	56.01%	-28.90%	-
Accounts Receivable	107.02	101.94	84.67	95.73	96.04
Other Receivables	-	-	-	0.64	0.55
Receivables	131.74	101.94	84.67	96.37	96.59
Inventory	250.48	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	383.04	527.68	271.53	238.1	273.06
Property, Plant & Equipment	449.86	253.34	188.12	189.14	63.06
Other Long-Term Assets	22.71	10.75	13.95	20.46	17.57
Total Assets	855.62	791.77	473.59	447.69	353.69
Accounts Payable	55.2	17.36	19.81	35.78	33.22
Accrued Expenses	1.04	15.28	19.06	18.85	13.48
Short-Term Debt	120.92	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	36.07	5	0.97	2.31	7.87
Total Current Liabilities	213.22	161.84	153.53	150.19	135.94
Long-Term Debt	75.39	91.99	123.65	150.99	96.05
Pension & Post-Retirement Benefits	2.98	2.31	1.84	1.32	1.18
Long-Term Deferred Tax Liabilities	31.03	27.25	19.21	7.64	8.5
Other Long-Term Liabilities	-	0	-0	0	-
Total Liabilities	322.63	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	347.11	-	-	0.47	0.47
Shareholders' Equity	532.99	508.38	175.37	137.55	112.01
Total Liabilities & Equity	855.62	791.77	473.59	447.69	353.69
Total Debt	196.31	211.53	237.32	239.33	176.56
Net Cash (Debt)	-195.48	-57.32	-234.21	-237.34	-173.75
Net Cash Per Share	-10.49	-3.63	-16.23	-16.43	-12.03
Filing Date Shares Outstanding	18.63	18.59	14.45	14.45	14.45
Total Common Shares Outstanding	18.63	18.59	14.45	14.45	14.45
Working Capital	169.82	365.84	118	87.9	137.12
Book Value Per Share	28.61	27.35	12.14	9.52	7.75
Tangible Book Value	532.99	508.38	175.37	137.55	112.01
Tangible Book Value Per Share	28.61	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