Art Nirman Limited (NSE:ARTNIRMAN)

Art Nirman Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	45.38	37.57	43.51	1.96	51.52	10.91
Cash & Short-Term Investments	45.38	37.57	43.51	1.96	51.52	10.91
Cash Growth	-10.75%	-13.66%	2115.48%	-96.19%	372.37%	-33.72%
Accounts Receivable	16.06	24.94	33.25	230.06	179.55	141.3
Other Receivables	-	-	0.29	0.55	0.66	1.34
Receivables	66.06	74.94	198.21	277.4	236.34	168.14
Inventory	569.01	422.15	191.21	143.12	82.32	332.05
Prepaid Expenses	-	2.27	0.19	0.11	0.06	0.31
Other Current Assets	151.69	99.95	29.04	32.58	6.51	41.56
Total Current Assets	832.14	636.86	462.17	455.17	376.75	552.96
Property, Plant & Equipment	43.25	45.57	51.08	57.75	64.73	71.72
Long-Term Investments	-	-	-	-	3.16	3.44
Other Intangible Assets	0.05	0.05	0.05	0.05	0.05	0.05
Other Long-Term Assets	5.74	3.49	16.36	3.89	3.17	2.16
Total Assets	881.17	688.17	531.76	518.87	449.78	632.15
Accounts Payable	90.54	66.64	67.57	67.19	15.82	35.01
Accrued Expenses	0.51	1.72	0.53	0.66	1.11	1.12
Short-Term Debt	10.98	0.98	0.98	0.98	0.98	0.98
Current Income Taxes Payable	-	-	-	-	-	0.02
Current Unearned Revenue	-	44.41	36.2	-	34.79	44.75
Other Current Liabilities	199.03	0.55	10.59	37.98	0.53	1.28
Total Current Liabilities	301.07	114.3	115.86	106.8	53.23	83.16
Long-Term Debt	187.3	179.58	28.25	24.28	1.29	48.52
Long-Term Deferred Tax Liabilities	1.95	1.95	2.21	2.54	2.83	2.92
Other Long-Term Liabilities	14.38	19.49	32.51	44.1	52.41	47.55
Total Liabilities	504.69	315.31	178.83	177.72	109.75	182.15
Common Stock	249.56	249.56	249.56	249.56	249.56	249.56
Additional Paid-In Capital	-	158.17	158.17	158.17	158.17	158.17
Retained Earnings	-	-34.87	-54.79	-66.58	-67.7	42.27
Comprehensive Income & Other	126.92	-	-	-	-	-
Shareholders' Equity	376.48	372.86	352.94	341.15	340.03	450
Total Liabilities & Equity	881.17	688.17	531.76	518.87	449.78	632.15
Total Debt	198.28	180.56	29.22	25.26	2.27	49.5
Net Cash (Debt)	-152.9	-142.99	14.29	-23.3	49.25	-38.59
Net Cash Per Share	-5.92	-5.73	0.57	-0.93	1.97	-1.55
Filing Date Shares Outstanding	25.52	24.96	24.96	24.96	24.96	24.96
Total Common Shares Outstanding	25.52	24.96	24.96	24.96	24.96	24.96
Working Capital	531.07	522.57	346.31	348.37	323.53	469.8
Book Value Per Share	14.75	14.94	14.14	13.67	13.63	18.03
Tangible Book Value	376.43	372.81	352.89	341.1	339.98	449.95
Tangible Book Value Per Share	14.75	14.94	14.14	13.67	13.62	18.03
Buildings	-	45.7	45.7	-	-	45.7
Machinery	-	60.3	59.98	-	-	60.54

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