Art Nirman Limited (NSE:ARTNIRMAN)

Art Nirman 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	37.57	43.51	1.96	51.52	10.91
Cash & Short-Term Investments	37.57	43.51	1.96	51.52	10.91
Cash Growth	-13.66%	2115.48%	-96.19%	372.37%	-33.72%
Accounts Receivable	24.94	33.25	230.06	179.55	141.3
Other Receivables	-	0.29	0.55	0.66	1.34
Receivables	74.94	198.21	277.4	236.34	168.14
Inventory	422.15	191.21	143.12	82.32	332.05
Prepaid Expenses	-	0.19	0.11	0.06	0.31
Other Current Assets	102.21	29.04	32.58	6.51	41.56
Total Current Assets	636.86	462.17	455.17	376.75	552.96
Property, Plant & Equipment	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
Other Long-Term Assets	5.69	16.36	3.89	3.17	2.16
Total Assets	688.17	531.76	518.87	449.78	632.15
Accounts Payable	66.64	67.57	67.19	15.82	35.01
Accrued Expenses	0.46	0.53	0.66	1.11	1.12
Short-Term Debt	0.98	0.98	0.98	0.98	0.98
Current Income Taxes Payable	-	-	-	-	0.02
Current Unearned Revenue	-	36.2	-	34.79	44.75
Other Current Liabilities	46.22	10.59	37.98	0.53	1.28
Total Current Liabilities	114.3	115.86	106.8	53.23	83.16
Long-Term Debt	179.58	28.25	24.28	1.29	48.52
Long-Term Deferred Tax Liabilities	1.95	2.21	2.54	2.83	2.92
Other Long-Term Liabilities	19.49	32.51	44.1	52.41	47.55
Total Liabilities	315.31	178.83	177.72	109.75	182.15
Common Stock	249.56	249.56	249.56	249.56	249.56
Additional Paid-In Capital	-	-	158.17	158.17	158.17
Retained Earnings	-	-	-66.58	-67.7	42.27
Comprehensive Income & Other	123.3	103.38	-	-	-
Shareholders' Equity	372.86	352.94	341.15	340.03	450
Total Liabilities & Equity	688.17	531.76	518.87	449.78	632.15
Total Debt	180.56	29.22	25.26	2.27	49.5
Net Cash (Debt)	-142.99	14.29	-23.3	49.25	-38.59
Net Cash Per Share	-2.15	0.57	-0.93	1.97	-1.55
Filing Date Shares Outstanding	24.96	24.96	24.96	24.96	24.96
Total Common Shares Outstanding	24.96	24.96	24.96	24.96	24.96
Working Capital	522.57	346.31	348.37	323.53	469.8
Book Value Per Share	14.94	14.14	13.67	13.63	18.03
Tangible Book Value	372.81	352.89	341.1	339.98	449.95
Tangible Book Value Per Share	14.93	14.14	13.67	13.62	18.03
Buildings	-	-	-	-	45.7
Machinery	-	-	-	-	60.54

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