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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Cash & Equivalents	31.18	25.64	29.73	29.43	28.48	71	Upgrade
Short-Term Investments	-	4.39	4.19	3.98	45.65	53.64	Upgrade
Cash & Short-Term Investments	31.18	30.02	33.92	33.41	74.12	124.64	Upgrade
Cash Growth	2.79%	-11.49%	1.53%	-54.92%	-40.53%	315.99%	Upgrade
Accounts Receivable	2.82	8.69	8.13	59.06	566.23	625.43	Upgrade
Other Receivables	0.28	0.16	0.11	0.11	0.1	0.1	Upgrade
Receivables	3.09	8.85	8.24	59.17	566.33	625.52	Upgrade
Inventory	82.12	90.27	171.58	526.8	357.38	226.14	Upgrade
Prepaid Expenses	3.74	3.04	23.78	81.6	154.88	204.63	Upgrade
Other Current Assets	49.57	46.02	56.8	182.13	327.8	298.84	Upgrade
Total Current Assets	169.69	178.21	294.31	883.11	1,481	1,480	Upgrade
Property, Plant & Equipment	8,804	9,257	10,198	11,150	12,165	13,239	Upgrade
Long-Term Investments	0.45	0.94	13.27	9.08	8.34	17.78	Upgrade
Other Long-Term Assets	48.22	48.22	48.22	205.02	195.71	187.07	Upgrade
Total Assets	9,022	9,485	10,554	12,247	13,850	14,924	Upgrade
Accounts Payable	504.17	514.42	953.51	840.09	239.52	128.5	Upgrade
Accrued Expenses	2.46	1,429	745.56	422.22	248.06	506.2	Upgrade
Short-Term Debt	-	-	-	-	30	-	Upgrade
Current Portion of Long-Term Debt	4,132	3,087	1,213	360.5	212.14	-	Upgrade
Current Portion of Leases	2	1.13	-	3.57	4.28	4.28	Upgrade
Other Current Liabilities	1,833	10.12	13.97	134.83	501.57	528.9	Upgrade
Total Current Liabilities	6,474	5,042	2,926	1,761	1,236	1,168	Upgrade
Long-Term Debt	5,545	6,526	8,186	8,955	9,916	9,577	Upgrade
Long-Term Leases	2.56	0.9	-	-	2.83	6.36	Upgrade
Pension & Post-Retirement Benefits	6.7	6.49	5.77	46.83	58.76	10.1	Upgrade
Other Long-Term Liabilities	0	0	-	-0	-	0	Upgrade
Total Liabilities	12,029	11,576	11,118	10,763	11,213	10,761	Upgrade
Common Stock	331.35	331.35	331.35	331.35	331.35	331.35	Upgrade
Additional Paid-In Capital	-	5,194	5,194	5,194	5,194	5,194	Upgrade
Retained Earnings	-	-8,863	-7,556	-5,794	-3,935	-2,622	Upgrade
Comprehensive Income & Other	-3,338	1,247	1,467	1,755	1,048	1,260	Upgrade
Total Common Equity	-3,006	-2,091	-563.89	1,485	2,638	4,163	Upgrade
Minority Interest	-	-	-	-1.11	-1.11	-1.1	Upgrade
Shareholders' Equity	-3,006	-2,091	-563.89	1,484	2,637	4,162	Upgrade
Total Liabilities & Equity	9,022	9,485	10,554	12,247	13,850	14,924	Upgrade
Total Debt	9,682	9,615	9,399	9,319	10,166	9,588	Upgrade
Net Cash (Debt)	-9,651	-9,585	-9,365	-9,286	-10,091	-9,463	Upgrade
Net Cash Per Share	-291.23	-289.29	-282.65	-280.25	-304.56	-29.89	Upgrade
Filing Date Shares Outstanding	33.15	33.13	33.13	33.13	33.13	33.13	Upgrade
Total Common Shares Outstanding	33.15	33.13	33.13	33.13	33.13	33.13	Upgrade
Working Capital	-6,305	-4,864	-2,632	-878.1	244.95	311.89	Upgrade
Book Value Per Share	-90.70	-63.11	-17.02	44.83	79.60	125.65	Upgrade
Tangible Book Value	-3,006	-2,091	-563.89	1,485	2,638	4,163	Upgrade
Tangible Book Value Per Share	-90.70	-63.11	-17.02	44.83	79.60	125.65	Upgrade
Land	-	865.55	865.55	865.55	865.55	891.58	Upgrade
Buildings	-	8,373	8,373	8,373	8,373	8,373	Upgrade
Machinery	-	20,016	20,024	20,024	20,025	20,039	Upgrade
Construction In Progress	-	424.6	424.6	424.6	424.6	424.6	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.