ARC Insulation & Insulators Limited (NSE:ARCIIL)

NSE:ARCIIL Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	7.64	8.2	0.47	0.73	0.67
Cash & Short-Term Investments	7.64	8.2	0.47	0.73	0.67
Cash Growth	-6.78%	1662.37%	-36.65%	9.74%	45.61%
Accounts Receivable	120.66	44.68	65.19	21.21	19.95
Other Receivables	-	0.47	0.97	1.39	-
Receivables	120.66	45.15	66.15	22.61	19.95
Inventory	77.06	55.86	43.05	33.38	29.69
Prepaid Expenses	0.6	0.08	0.08	0.83	-
Other Current Assets	13.07	5.9	9.62	11.23	13.15
Total Current Assets	219.03	115.18	119.37	68.79	63.46
Property, Plant & Equipment	130.62	64.68	53.27	45.76	42.73
Long-Term Investments	-	-	-	-	2.54
Long-Term Deferred Tax Assets	1.41	1.61	1.45	1.37	-
Other Long-Term Assets	41.89	42.72	8.64	6.27	-
Total Assets	392.96	224.19	182.73	122.18	108.73
Accounts Payable	54.44	47.73	33.16	32.91	16.33
Accrued Expenses	2.23	1.42	11.46	1.42	5.1
Short-Term Debt	20.73	4.49	15.05	12.2	18.03
Current Portion of Long-Term Debt	7.95	7.66	9.53	6.19	-
Current Income Taxes Payable	18.9	15.77	8.19	0.31	3.93
Other Current Liabilities	3.35	4.93	11.83	8.28	0.56
Total Current Liabilities	107.6	82.01	89.22	61.3	43.96
Long-Term Debt	30.98	15.61	28.4	22.53	30.25
Pension & Post-Retirement Benefits	2.16	2.05	1.62	1.25	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-0.71
Other Long-Term Liabilities	-	-	-0	0	-
Total Liabilities	140.74	99.67	119.24	85.08	73.51
Common Stock	72.52	17.13	17.13	17.13	17.13
Additional Paid-In Capital	49.29	11.26	11.26	11.26	11.26
Retained Earnings	130.4	96.13	35.09	8.71	6.83
Shareholders' Equity	252.22	124.53	63.49	37.11	35.22
Total Liabilities & Equity	392.96	224.19	182.73	122.18	108.73
Total Debt	59.66	27.76	52.98	40.92	48.28
Net Cash (Debt)	-52.02	-19.57	-52.52	-40.18	-47.61
Net Cash Per Share	-7.38	-2.86	-7.66	-5.86	-6.92
Filing Date Shares Outstanding	7.25	7.25	6.85	6.85	6.85
Total Common Shares Outstanding	7.25	7.25	6.85	6.85	6.85
Working Capital	111.44	33.18	30.15	7.49	19.5
Book Value Per Share	34.78	17.17	9.27	5.42	5.14
Tangible Book Value	252.22	124.53	63.49	37.11	35.22
Tangible Book Value Per Share	34.78	17.17	9.27	5.42	5.14
Land	49.76	11.37	7.7	6.2	-
Buildings	66.05	32.59	31.36	31.36	-
Machinery	113.98	110.52	95.4	82.16	-

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