Happy Steels Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2.61	2.2	2.89	3.31	1.48
Cash & Short-Term Investments	2.61	2.2	2.89	3.31	1.48
Cash Growth	18.98%	-23.90%	-12.84%	124.00%	-81.62%
Accounts Receivable	160.35	221.12	233.23	205.4	216.44
Other Receivables	4.34	2.69	2.9	4.01	26.61
Receivables	164.68	223.81	241.42	209.41	243.04
Inventory	322.87	291.03	208.85	239.9	186.22
Prepaid Expenses	1	0.57	0.54	0.79	1.1
Other Current Assets	4.48	9.51	8	19.45	18.24
Total Current Assets	495.65	527.12	461.7	472.86	450.09
Property, Plant & Equipment	243.71	244.79	221.52	231.2	191.47
Other Intangible Assets	34.25	-	-	-	-
Other Long-Term Assets	12.62	11.82	11.76	17.44	17.13
Total Assets	786.22	783.74	694.98	721.5	658.7
Accounts Payable	63.14	16.99	102.14	38.51	49.24
Accrued Expenses	11.53	71.43	45.24	55.39	67.78
Short-Term Debt	219.96	222.33	146.52	220.67	169.87
Current Portion of Long-Term Debt	9.53	16.72	15.45	15.84	3.76
Current Portion of Leases	-	-	-	-	1.27
Other Current Liabilities	16.52	12.16	7.4	10.53	9.27
Total Current Liabilities	320.68	339.63	316.74	340.94	301.2
Long-Term Debt	112.66	117.89	101.86	109.22	85.49
Long-Term Deferred Tax Liabilities	21.94	20.58	18.12	16.89	16.64
Total Liabilities	455.27	478.1	436.73	467.05	403.33
Common Stock	15	15	15	15	15
Retained Earnings	315.95	290.64	243.26	239.45	240.36
Shareholders' Equity	330.95	305.64	258.25	254.45	255.36
Total Liabilities & Equity	786.22	783.74	694.98	721.5	658.7
Total Debt	342.15	356.94	263.83	345.73	260.4
Net Cash (Debt)	-339.54	-354.74	-260.94	-342.42	-258.92
Net Cash Per Share	-32.34	-33.79	-24.86	-32.62	-24.66
Filing Date Shares Outstanding	10.5	10.5	10.5	10.5	10.5
Total Common Shares Outstanding	10.5	10.5	10.5	10.5	10.5
Working Capital	174.97	187.49	144.95	131.92	148.89
Book Value Per Share	31.52	29.11	24.60	24.24	24.32
Tangible Book Value	296.7	305.64	258.25	254.45	255.36
Tangible Book Value Per Share	28.26	29.11	24.60	24.24	24.32
Land	2.11	2.11	4.54	4.54	3.74
Buildings	87.26	69.98	70.9	65.96	39.32
Machinery	408.32	400.69	369.74	336.13	294.49
Construction In Progress	0.9	2.17	1.49	30.86	46.79