Shah Alloys 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	-	26.43	2.2	2.3	2.45	16.01
Cash & Short-Term Investments	2.4	26.43	2.2	2.3	2.45	16.01
Cash Growth	9.09%	1103.41%	-4.31%	-6.17%	-84.72%	574.23%
Accounts Receivable	-	12.38	71	150.44	137.36	135.83
Receivables	-	12.4	71.09	151.42	138.12	136.4
Inventory	-	300.98	820.36	1,088	1,181	706.83
Prepaid Expenses	-	0.04	0.08	5.38	0.16	0.1
Other Current Assets	-	11.27	15.51	61.24	133.26	84.52
Total Current Assets	-	351.11	909.24	1,308	1,455	943.87
Property, Plant & Equipment	-	660.76	760.4	819.9	909.42	1,022
Long-Term Investments	-	48.1	71.02	69.34	56.72	-
Long-Term Deferred Tax Assets	-	779.86	725.69	720.55	709.24	981.67
Other Long-Term Assets	-	104.94	104.39	88.17	78.04	90.87
Total Assets	-	1,947	2,573	3,009	3,216	3,046
Accounts Payable	-	763.64	1,134	1,242	1,159	1,304
Accrued Expenses	-	278.08	201.29	208.86	229.38	199.5
Short-Term Debt	-	752.41	832.52	812.9	547.53	314.59
Current Portion of Long-Term Debt	-	-	-	-	619.48	779.93
Other Current Liabilities	-	164.45	221.44	230.6	2.5	46.51
Total Current Liabilities	-	1,959	2,389	2,494	2,558	2,644
Long-Term Debt	-	36.77	36.77	36.77	129.42	748.9
Pension & Post-Retirement Benefits	-	12.68	19.04	12.52	17.58	16.16
Other Long-Term Liabilities	-	15.56	15.78	160.38	180.25	183.81
Total Liabilities	-	2,024	2,460	2,704	2,885	3,593
Common Stock	-	197.98	197.98	197.98	197.98	197.98
Comprehensive Income & Other	-	-274.86	-85.53	106.96	132.71	-744.78
Shareholders' Equity	-102.6	-76.88	112.45	304.94	330.69	-546.8
Total Liabilities & Equity	-	1,947	2,573	3,009	3,216	3,046
Total Debt	793.7	789.18	869.29	849.67	1,296	1,843
Net Cash (Debt)	-791.3	-762.75	-867.09	-847.38	-1,294	-1,827
Net Cash Per Share	-39.98	-38.53	-43.80	-42.80	-65.36	-92.30
Filing Date Shares Outstanding	19.8	19.8	19.8	19.8	19.8	19.8
Total Common Shares Outstanding	19.8	19.8	19.8	19.8	19.8	19.8
Working Capital	-	-1,607	-1,480	-1,186	-1,103	-1,701
Book Value Per Share	-5.73	-3.88	5.68	15.40	16.70	-27.62
Tangible Book Value	-102.6	-76.88	112.45	304.94	330.69	-546.8
Tangible Book Value Per Share	-5.73	-3.88	5.68	15.40	16.70	-27.62
Land	-	69	69	69	69	69
Buildings	-	254.82	253	260.36	260.36	260.36
Machinery	-	4,691	4,882	5,242	5,243	5,243
Construction In Progress	-	90.05	90.05	90.05	90.05	90.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.