Arvind SmartSpaces Limited (NSE:ARVSMART)

Arvind SmartSpaces 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	661.82	550.95	630.27	636.08	1,509	350.38
Short-Term Investments	1,627	1,861	1,033	834.91	21.14	16.09
Cash & Short-Term Investments	2,289	2,412	1,663	1,471	1,530	366.47
Cash Growth	-27.87%	45.05%	13.06%	-3.87%	317.55%	439.94%
Accounts Receivable	74.62	146.21	26.18	27.13	10.61	22.74
Other Receivables	-	0.99	1.47	0.51	5.13	1.28
Receivables	74.62	147.2	27.66	27.64	15.74	314.02
Inventory	16,298	14,893	13,620	9,570	7,663	6,943
Prepaid Expenses	-	9	5.86	42.9	9.71	5.72
Other Current Assets	1,446	2,268	1,817	2,337	737	467.12
Total Current Assets	20,106	19,730	17,134	13,449	9,955	8,096
Property, Plant & Equipment	892.5	817.26	699.99	617.3	549.93	481.12
Long-Term Investments	-	-	-	-	0.01	14.37
Other Intangible Assets	7.43	11.75	18.83	18.64	10.51	2.97
Long-Term Deferred Tax Assets	271.02	262	260.11	304.19	251.25	118.28
Other Long-Term Assets	5,815	5,560	2,584	380.35	592.4	148.12
Total Assets	27,092	26,708	21,024	15,106	11,360	9,257
Accounts Payable	1,707	1,870	1,236	442.62	481.29	367.68
Accrued Expenses	17.95	132.1	116.1	105.98	120.03	27.45
Current Portion of Long-Term Debt	390.04	525.9	155.69	23.01	5.01	246.89
Current Portion of Leases	10.4	14.8	3.05	0.37	-	-
Current Income Taxes Payable	25.28	32.94	62.67	20.66	160.12	3.89
Other Current Liabilities	15,527	13,630	12,198	8,098	5,506	3,443
Total Current Liabilities	17,678	16,206	13,772	8,690	6,273	4,089
Long-Term Debt	1,248	2,263	909.48	1,427	296.68	1,645
Long-Term Leases	51.33	50.09	33.99	7.57	-	-
Pension & Post-Retirement Benefits	-	40.78	26.84	17.46	14.27	12.97
Long-Term Deferred Tax Liabilities	38.3	46.41	5.06	-	-	-
Other Long-Term Liabilities	53.77	19.91	14.33	9.64	8.99	9.38
Total Liabilities	19,069	18,626	14,762	10,152	6,592	5,757
Common Stock	458.67	455.65	453.44	453.12	424.62	355.54
Additional Paid-In Capital	-	2,841	2,795	2,786	2,524	1,741
Retained Earnings	-	2,610	1,671	1,408	1,126	875.91
Comprehensive Income & Other	5,522	73.45	26.53	16.32	315.38	141.55
Total Common Equity	5,981	5,980	4,946	4,664	4,391	3,114
Minority Interest	2,043	2,102	1,316	289.9	376.32	386.77
Shareholders' Equity	8,023	8,082	6,262	4,954	4,767	3,500
Total Liabilities & Equity	27,092	26,708	21,024	15,106	11,360	9,257
Total Debt	1,699	2,854	1,102	1,458	301.68	1,892
Net Cash (Debt)	589.28	-441.38	560.89	12.97	1,229	-1,526
Net Cash Growth	-65.66%	-	4225.21%	-98.94%	-	-
Net Cash Per Share	12.79	-9.59	12.26	0.29	30.91	-42.88
Filing Date Shares Outstanding	45.89	45.56	45.34	45.31	42.46	35.55
Total Common Shares Outstanding	45.89	45.56	45.34	45.31	42.46	35.55
Working Capital	2,429	3,524	3,361	4,758	3,683	4,008
Book Value Per Share	130.33	131.24	109.07	102.93	103.41	87.57
Tangible Book Value	5,973	5,968	4,927	4,645	4,380	3,111
Tangible Book Value Per Share	130.16	130.99	108.65	102.52	103.16	87.49
Land	-	15.83	15.83	16.19	15.83	-
Buildings	-	326.11	326.11	326.12	321.11	50.4
Machinery	-	267.18	215.45	175.67	149.36	83.92
Construction In Progress	-	250.68	186.53	157.21	120.41	391.35
Leasehold Improvements	-	19.97	14.9	8.22	-	-

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