Sapphire Foods India 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	681.08	582.69	975.55	444.17	591.73
Short-Term Investments	700.12	265.43	835.56	2,078	1,954
Trading Asset Securities	31.02	1,437	-	360.67	1,525
Cash & Short-Term Investments	1,412	2,285	1,811	2,883	4,071
Cash Growth	-38.19%	26.15%	-37.19%	-29.18%	430.51%
Accounts Receivable	371.31	365.62	368.98	214.28	140.71
Other Receivables	107.07	35.01	56.19	75.16	229.56
Receivables	478.38	400.63	426.36	289.91	370.5
Inventory	1,123	956.14	968.82	993.04	651.64
Prepaid Expenses	33.4	36.33	67.98	47.94	52.12
Other Current Assets	336.96	548.87	357.58	711.79	760.93
Total Current Assets	3,384	4,227	3,632	4,926	5,906
Property, Plant & Equipment	23,510	21,679	20,116	16,171	12,030
Long-Term Investments	300.5	-	-	19	378.2
Goodwill	1,583	1,583	1,622	1,622	1,622
Other Intangible Assets	1,202	688.14	720.21	661.28	572.88
Long-Term Deferred Tax Assets	1,273	1,115	1,129	1,220	-
Other Long-Term Assets	1,307	1,113	1,177	1,316	1,126
Total Assets	32,559	30,410	28,401	25,941	21,639
Accounts Payable	2,836	2,425	2,308	2,170	1,991
Accrued Expenses	566.41	460.56	394.16	397.38	508.67
Short-Term Debt	26.03	66.31	65.35	27.45	9.23
Current Portion of Long-Term Debt	30.04	73.77	80.59	206.46	183.14
Current Portion of Leases	1,242	1,155	1,122	1,472	784.08
Current Unearned Revenue	127.6	94.11	79.26	0.82	3.59
Other Current Liabilities	548.24	311.98	394.11	1,063	991.66
Total Current Liabilities	5,376	4,587	4,444	5,337	4,472
Long-Term Debt	-	58.53	131.69	208.78	419.84
Long-Term Leases	12,874	11,568	10,241	7,713	6,496
Long-Term Unearned Revenue	64.92	18.86	8.4	-	-
Pension & Post-Retirement Benefits	306.98	198.76	143.29	107.08	109.74
Long-Term Deferred Tax Liabilities	13.25	16.98	34.58	35.65	87.27
Other Long-Term Liabilities	38.34	-	-	-	-
Total Liabilities	18,673	16,448	15,003	13,401	11,585
Common Stock	642.77	642.38	637.04	635.43	635.43
Additional Paid-In Capital	14,785	14,756	14,413	14,305	14,305
Retained Earnings	-2,320	-1,983	-2,155	-2,665	-5,004
Comprehensive Income & Other	798.36	564.76	496.43	284.39	134.73
Total Common Equity	13,906	13,981	13,391	12,559	10,071
Minority Interest	-20.52	-18.89	6.71	-20.33	-16.98
Shareholders' Equity	13,886	13,962	13,398	12,539	10,054
Total Liabilities & Equity	32,559	30,410	28,401	25,941	21,639
Total Debt	14,171	12,922	11,641	9,628	7,893
Net Cash (Debt)	-12,759	-10,637	-9,829	-6,744	-3,822
Net Cash Per Share	-39.55	-33.03	-30.55	-20.98	-12.71
Filing Date Shares Outstanding	321.38	321.19	318.52	317.71	317.71
Total Common Shares Outstanding	321.38	321.19	318.52	317.71	317.71
Working Capital	-1,992	-360.64	-811.79	-411.11	1,435
Book Value Per Share	43.27	43.53	42.04	39.53	31.70
Tangible Book Value	11,122	11,710	11,050	10,277	7,877
Tangible Book Value Per Share	34.61	36.46	34.69	32.35	24.79
Land	9.85	9.71	9.53	9.13	9.27
Buildings	300.73	300.68	300.39	300.25	300.3
Machinery	11,139	9,709	8,527	6,596	4,811
Construction In Progress	595.47	558.35	673.49	550.4	319.73
Leasehold Improvements	7,274	6,418	5,785	5,229	3,828