Sagar Cements 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	35.2	704.9	1,672	1,749	1,431
Short-Term Investments	818.5	-	-	-	-
Cash & Short-Term Investments	853.7	704.9	1,672	1,749	1,431
Cash Growth	21.11%	-57.84%	-4.42%	22.26%	-36.46%
Accounts Receivable	2,259	2,042	2,077	1,332	1,203
Other Receivables	68.1	27.7	185.6	273.4	348.8
Receivables	2,334	2,077	2,271	1,610	1,552
Inventory	3,127	2,736	3,075	2,709	2,086
Prepaid Expenses	114.9	183.1	116.4	85.2	522.1
Other Current Assets	1,169	1,262	1,486	1,232	1,561
Total Current Assets	7,599	6,964	8,621	7,386	7,151
Property, Plant & Equipment	32,248	31,084	31,377	31,367	20,512
Long-Term Investments	-	-	-	-	3,147
Goodwill	416.2	416.2	416.2	416.2	416.2
Other Intangible Assets	779.4	817.6	856.6	890.6	557.4
Long-Term Deferred Tax Assets	2,263	1,546	1,405	945.7	154
Other Long-Term Assets	1,737	931.2	877.1	792	1,705
Total Assets	45,053	41,766	43,562	41,802	33,643
Accounts Payable	3,502	3,308	5,183	3,088	2,210
Accrued Expenses	213.8	148.5	210.2	112.5	194.2
Short-Term Debt	2,928	3,049	1,915	1,955	1,797
Current Portion of Long-Term Debt	1,495	1,316	1,585	1,247	1,951
Current Portion of Leases	89.2	46.2	5.6	18	19
Current Income Taxes Payable	-	59.5	101.8	-	127.5
Current Unearned Revenue	636.7	645.1	458.2	-	-
Other Current Liabilities	3,194	3,419	568	1,135	1,175
Total Current Liabilities	12,058	11,991	10,026	7,555	7,474
Long-Term Debt	12,298	9,915	10,919	11,548	11,314
Long-Term Leases	274.4	131.8	16.4	17.4	29.9
Pension & Post-Retirement Benefits	135.6	106.6	73.8	61.8	40.3
Long-Term Deferred Tax Liabilities	345.8	556	1,080	1,036	976.9
Other Long-Term Liabilities	1,332	1,123	1,250	936.8	714.5
Total Liabilities	26,444	23,823	23,365	21,154	20,549
Common Stock	261.4	261.4	261.4	261.4	235
Additional Paid-In Capital	8,835	8,835	8,835	8,835	5,433
Retained Earnings	4,288	4,387	6,576	7,101	6,891
Comprehensive Income & Other	3,545	3,745	3,739	3,748	-4.8
Total Common Equity	16,929	17,228	19,412	19,946	12,554
Minority Interest	1,680	715.2	784.7	701.7	540.1
Shareholders' Equity	18,609	17,943	20,197	20,648	13,094
Total Liabilities & Equity	45,053	41,766	43,562	41,802	33,643
Total Debt	17,084	14,458	14,441	14,785	15,111
Net Cash (Debt)	-16,230	-13,753	-12,769	-13,036	-13,680
Net Cash Per Share	-124.17	-105.22	-97.69	-100.74	-116.43
Filing Date Shares Outstanding	130.71	130.71	130.71	130.71	117.5
Total Common Shares Outstanding	130.71	130.71	130.71	130.71	117.5
Working Capital	-4,459	-5,027	-1,405	-169	-322.2
Book Value Per Share	129.52	131.81	148.52	152.60	106.85
Tangible Book Value	15,734	15,994	18,139	18,639	11,581
Tangible Book Value Per Share	120.37	122.37	138.78	142.60	98.56
Land	4,564	4,526	4,511	4,475	1,002
Buildings	8,310	8,249	8,288	7,066	5,678
Machinery	36,912	33,697	33,525	32,383	18,787
Construction In Progress	1,158	1,232	147	991.8	1,005