NSE:ARSSINFRA 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	-	195.24	527.81	265.67	222.42	285.16
Cash & Short-Term Investments	304.83	195.24	527.81	265.67	222.42	285.16
Cash Growth	-	-63.01%	98.67%	19.45%	-22.00%	-32.42%
Accounts Receivable	-	91.36	86.21	122.23	100.39	225.82
Other Receivables	-	100.76	91.49	-	-	-
Receivables	-	192.12	177.7	122.23	599.48	666.08
Inventory	-	663.94	550.46	338.16	343.92	264.17
Prepaid Expenses	-	11.07	10.46	10.46	10.96	14.75
Other Current Assets	-	1,454	1,473	1,798	1,202	1,161
Total Current Assets	-	2,516	2,739	2,535	2,379	2,391
Property, Plant & Equipment	-	356.47	362.73	366.28	350.16	1,006
Long-Term Investments	-	41.84	24.35	19.24	19.78	23.15
Long-Term Deferred Tax Assets	-	50.31	61.68	80.27	101.88	126.39
Other Long-Term Assets	-	12,831	12,831	12,924	13,028	13,307
Total Assets	-	15,795	16,019	15,925	15,882	16,873
Accounts Payable	-	382.89	595.42	271.83	271.3	318.72
Accrued Expenses	-	138.33	90.68	44.64	69.78	54.92
Short-Term Debt	-	16,286	16,285	16,229	16,281	16,303
Current Portion of Long-Term Debt	-	-	-	30	-	-
Current Unearned Revenue	-	0.41	0.41	-	-	-
Other Current Liabilities	-	668.12	649.44	602.8	572.39	405.49
Total Current Liabilities	-	17,475	17,621	17,179	17,195	17,082
Pension & Post-Retirement Benefits	-	14.64	14.64	14.64	14.64	14.64
Other Long-Term Liabilities	-	-	-	-	-	-0
Total Liabilities	-	17,490	17,636	17,193	17,209	17,097
Common Stock	-	227.38	227.38	227.38	227.38	227.38
Additional Paid-In Capital	-	1,995	1,995	1,995	1,995	1,995
Retained Earnings	-	-3,917	-3,839	-3,491	-3,550	-2,446
Total Common Equity	11,660	-1,695	-1,617	-1,269	-1,328	-224.05
Minority Interest	-	0.4	0.4	0.4	0.4	0.4
Shareholders' Equity	11,661	-1,695	-1,617	-1,269	-1,328	-223.65
Total Liabilities & Equity	-	15,795	16,019	15,925	15,882	16,873
Total Debt	2,338	16,286	16,285	16,259	16,281	16,303
Net Cash (Debt)	-2,033	-16,090	-15,757	-15,994	-16,059	-16,018
Net Cash Per Share	-30.87	-707.65	-693.00	-703.40	-706.26	-704.44
Filing Date Shares Outstanding	60.4	22.74	22.74	22.74	22.74	22.74
Total Common Shares Outstanding	60.4	22.74	22.74	22.74	22.74	22.74
Working Capital	-	-14,960	-14,882	-14,644	-14,816	-14,691
Book Value Per Share	515.96	-74.55	-71.13	-55.81	-58.41	-9.85
Tangible Book Value	11,660	-1,695	-1,617	-1,269	-1,328	-224.05
Tangible Book Value Per Share	515.96	-74.55	-71.13	-55.81	-58.41	-9.85
Land	-	73.7	73.7	73.7	73.7	73.7
Buildings	-	34.7	34.7	34.7	34.7	34.7
Machinery	-	2,684	2,681	2,678	2,653	2,645
Construction In Progress	-	-	-	-	-	681.57

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.