JSW Cement 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	4,997	650.46	1,182	511.34	1,648
Short-Term Investments	-	795.12	4,768	82.78	3,758
Cash & Short-Term Investments	4,997	1,446	5,950	594.12	5,407
Cash Growth	245.70%	-75.70%	901.43%	-89.01%	367.66%
Accounts Receivable	8,538	7,818	7,828	7,108	7,663
Other Receivables	-	3,017	3,222	6,800	4,993
Receivables	10,661	13,806	13,329	16,289	13,359
Inventory	6,018	4,285	4,753	4,485	4,602
Prepaid Expenses	-	853.06	271.43	220.98	318.95
Other Current Assets	7,050	3,638	2,203	1,983	2,638
Total Current Assets	28,725	24,028	26,506	23,572	26,324
Property, Plant & Equipment	84,995	68,673	60,332	52,944	51,356
Long-Term Investments	2,901	2,659	4,323	7,594	5,332
Goodwill	2,169	2,169	2,169	2,332	2,332
Other Intangible Assets	7,396	7,380	7,084	7,078	803.06
Long-Term Deferred Tax Assets	1,502	1,228	1,029	826.88	518.68
Other Long-Term Assets	17,666	13,903	11,747	7,840	5,859
Total Assets	145,355	120,039	113,189	102,186	92,725
Accounts Payable	14,391	12,376	12,222	10,841	10,828
Accrued Expenses	26.2	989.57	1,104	978.28	1,146
Short-Term Debt	-	2,803	5,495	2,784	882
Current Portion of Long-Term Debt	9,897	8,758	11,294	4,975	4,824
Current Portion of Leases	478.5	445.46	403.55	217.41	218.61
Current Income Taxes Payable	13.2	39.34	-	-	274
Current Unearned Revenue	-	536.58	526.3	11.56	35.33
Other Current Liabilities	14,895	11,123	8,161	7,902	5,628
Total Current Liabilities	39,700	37,072	39,206	27,710	23,836
Long-Term Debt	30,919	50,104	41,569	46,456	40,515
Long-Term Leases	3,349	3,514	3,777	1,979	4,104
Long-Term Unearned Revenue	-	117.85	105.47	109.97	-
Pension & Post-Retirement Benefits	-	57.53	45.17	57.56	41.23
Long-Term Deferred Tax Liabilities	5,033	4,557	3,806	2,655	2,253
Other Long-Term Liabilities	1,075	893.3	826.72	811.58	855.58
Total Liabilities	80,076	96,316	89,334	79,779	71,605
Common Stock	13,413	9,864	9,864	9,864	9,864
Retained Earnings	-	11,356	13,057	12,168	10,437
Comprehensive Income & Other	52,092	2,306	1,726	889.8	1,006
Total Common Equity	65,504	23,526	24,647	22,921	21,307
Minority Interest	-225.6	197.98	-791.99	-513.57	-186.27
Shareholders' Equity	65,279	23,724	23,855	22,407	21,120
Total Liabilities & Equity	145,355	120,039	113,189	102,186	92,725
Total Debt	44,644	65,625	62,538	56,412	50,543
Net Cash (Debt)	-39,647	-64,180	-56,588	-55,818	-45,137
Net Cash Per Share	-32.45	-65.07	-56.56	-55.78	-45.39
Filing Date Shares Outstanding	1,341	1,255	1,019	986.35	986.35
Total Common Shares Outstanding	1,341	986.35	986.35	986.35	986.35
Working Capital	-10,975	-13,044	-12,700	-4,138	2,488
Book Value Per Share	48.86	23.85	24.99	23.24	21.60
Tangible Book Value	55,939	13,976	15,393	13,511	18,171
Tangible Book Value Per Share	41.73	14.17	15.61	13.70	18.42
Land	-	3,771	2,522	2,144	738.2
Buildings	-	12,575	10,510	8,091	10,187
Machinery	-	49,215	45,221	32,526	32,875
Construction In Progress	-	10,247	7,392	15,754	8,723
Leasehold Improvements	-	213.75	210.69	192.63	192.23