SEL Manufacturing Company Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	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	-	25.64	29.73	29.43	28.48	71
Short-Term Investments	-	4.39	4.19	3.98	45.65	53.64
Cash & Short-Term Investments	31.18	30.02	33.92	33.41	74.12	124.64
Cash Growth	2.79%	-11.49%	1.53%	-54.92%	-40.53%	315.99%
Accounts Receivable	-	8.69	8.13	59.06	566.23	625.43
Other Receivables	-	0.16	0.11	0.11	0.1	0.1
Receivables	-	8.85	8.24	59.17	566.33	625.52
Inventory	-	90.27	171.58	526.8	357.38	226.14
Prepaid Expenses	-	3.04	23.78	81.6	154.88	204.63
Other Current Assets	-	46.02	56.8	182.13	327.8	298.84
Total Current Assets	-	178.21	294.31	883.11	1,481	1,480
Property, Plant & Equipment	-	9,257	10,198	11,150	12,165	13,239
Long-Term Investments	-	0.94	13.27	9.08	8.34	17.78
Other Long-Term Assets	-	48.22	48.22	205.02	195.71	187.07
Total Assets	-	9,485	10,554	12,247	13,850	14,924
Accounts Payable	-	514.42	953.51	840.09	239.52	128.5
Accrued Expenses	-	1,429	745.56	422.22	248.06	506.2
Short-Term Debt	-	-	-	-	30	-
Current Portion of Long-Term Debt	-	3,087	1,213	360.5	212.14	-
Current Portion of Leases	-	1.13	-	3.57	4.28	4.28
Other Current Liabilities	-	10.12	13.97	134.83	501.57	528.9
Total Current Liabilities	-	5,042	2,926	1,761	1,236	1,168
Long-Term Debt	-	6,526	8,186	8,955	9,916	9,577
Long-Term Leases	-	0.9	-	-	2.83	6.36
Pension & Post-Retirement Benefits	-	6.49	5.77	46.83	58.76	10.1
Other Long-Term Liabilities	-	0	-	-0	-	0
Total Liabilities	-	11,576	11,118	10,763	11,213	10,761
Common Stock	-	331.35	331.35	331.35	331.35	331.35
Additional Paid-In Capital	-	5,194	5,194	5,194	5,194	5,194
Retained Earnings	-	-8,863	-7,556	-5,794	-3,935	-2,622
Comprehensive Income & Other	-	1,247	1,467	1,755	1,048	1,260
Total Common Equity	-3,006	-2,091	-563.89	1,485	2,638	4,163
Minority Interest	-	-	-	-1.11	-1.11	-1.1
Shareholders' Equity	-3,006	-2,091	-563.89	1,484	2,637	4,162
Total Liabilities & Equity	-	9,485	10,554	12,247	13,850	14,924
Total Debt	9,682	9,615	9,399	9,319	10,166	9,588
Net Cash (Debt)	-9,651	-9,585	-9,365	-9,286	-10,091	-9,463
Net Cash Per Share	-291.28	-289.29	-282.65	-280.25	-304.56	-29.89
Filing Date Shares Outstanding	33.13	33.13	33.13	33.13	33.13	33.13
Total Common Shares Outstanding	33.13	33.13	33.13	33.13	33.13	33.13
Working Capital	-	-4,864	-2,632	-878.1	244.95	311.89
Book Value Per Share	-90.70	-63.11	-17.02	44.83	79.60	125.65
Tangible Book Value	-3,006	-2,091	-563.89	1,485	2,638	4,163
Tangible Book Value Per Share	-90.70	-63.11	-17.02	44.83	79.60	125.65
Land	-	865.55	865.55	865.55	865.55	891.58
Buildings	-	8,373	8,373	8,373	8,373	8,373
Machinery	-	20,016	20,024	20,024	20,025	20,039
Construction In Progress	-	424.6	424.6	424.6	424.6	424.6

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.