Aspinwall and Company Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	94.1	139.7	351.1	388.9	79.5
Short-Term Investments	59.7	229	-	-	-
Trading Asset Securities	7	7	9.4	17.6	23.9
Cash & Short-Term Investments	160.8	375.7	360.5	406.5	103.4
Cash Growth	-57.20%	4.22%	-11.32%	293.13%	46.05%
Accounts Receivable	507.9	340.8	256	235.6	290
Other Receivables	48.6	48.4	97.7	68.5	54.1
Receivables	556.5	389.2	353.7	304.1	344.1
Inventory	1,479	1,198	703.2	675.5	835.8
Prepaid Expenses	10.2	8.6	5.2	5.2	3.8
Other Current Assets	89.5	163.3	105.1	124.7	176.1
Total Current Assets	2,296	2,134	1,528	1,516	1,463
Property, Plant & Equipment	735.6	685.9	691.1	654.1	657.4
Long-Term Investments	1.3	10.4	0.3	27.8	0.3
Other Intangible Assets	3.2	3.8	4.9	3.3	-
Long-Term Deferred Tax Assets	24.2	26.4	11.4	13.6	34.8
Other Long-Term Assets	270.3	255.5	269.4	240.3	241.8
Total Assets	3,330	3,116	2,505	2,455	2,398
Accounts Payable	161.7	127.2	95.7	118.5	145.1
Accrued Expenses	64.5	75.3	68.5	90.8	83.4
Short-Term Debt	750.2	661.9	197.5	-	-
Current Portion of Long-Term Debt	-	-	5.2	130	182.8
Current Portion of Leases	4.7	2.4	2.4	2.3	3.4
Current Income Taxes Payable	37	36	35.1	39.8	38.8
Current Unearned Revenue	73.5	103.9	91.7	112.4	179.4
Other Current Liabilities	155.9	119.5	119.1	126.4	126.2
Total Current Liabilities	1,248	1,126	615.2	620.2	759.1
Long-Term Debt	4.8	4.8	4.8	9.9	25.7
Long-Term Leases	34.9	24.9	25	25.1	24.8
Pension & Post-Retirement Benefits	29.6	25.5	19.8	26.5	16
Long-Term Deferred Tax Liabilities	0.1	0.1	0.1	0.1	0.1
Other Long-Term Liabilities	4.4	8.6	7.3	5.7	33
Total Liabilities	1,321	1,190	672.2	687.5	858.7
Common Stock	78.2	78.2	78.2	78.2	78.2
Retained Earnings	1,924	1,842	1,748	1,683	1,454
Comprehensive Income & Other	6.4	6.4	6.4	6.4	6.4
Shareholders' Equity	2,009	1,926	1,833	1,768	1,539
Total Liabilities & Equity	3,330	3,116	2,505	2,455	2,398
Total Debt	794.6	694	234.9	167.3	236.7
Net Cash (Debt)	-633.8	-318.3	125.6	239.2	-133.3
Net Cash Growth	-	-	-47.49%	-	-
Net Cash Per Share	-81.07	-40.71	16.07	30.60	-17.05
Filing Date Shares Outstanding	7.82	7.82	7.82	7.82	7.82
Total Common Shares Outstanding	7.82	7.82	7.82	7.82	7.82
Working Capital	1,048	1,008	912.5	895.8	704.1
Book Value Per Share	256.96	246.38	234.40	226.09	196.82
Tangible Book Value	2,006	1,923	1,828	1,764	1,539
Tangible Book Value Per Share	256.55	245.90	233.77	225.66	196.82
Land	184.1	184.1	212.4	196	195.9
Buildings	226.3	198	193.1	184.6	179.7
Machinery	381.2	317.5	290.9	250.9	229.9
Construction In Progress	16.3	29.9	6.6	7.4	5.7