Shera Energy Limited (NSE:SHERA)

Shera Energy Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	209.89	580.81	40.2	34.67	9	34.21
Short-Term Investments	-	135.14	118.98	96.89	120.94	89.61
Cash & Short-Term Investments	209.89	715.95	159.18	131.56	129.94	123.82
Cash Growth	16.22%	349.76%	21.00%	1.25%	4.94%	3.20%
Accounts Receivable	1,692	1,548	1,140	945.83	715.2	770
Other Receivables	-	1.27	1.25	0.43	0.32	0.48
Receivables	1,873	1,566	1,158	959.54	719.47	773.69
Inventory	2,713	2,403	1,971	1,601	1,379	1,013
Prepaid Expenses	-	13.89	39.05	28.02	-	-
Other Current Assets	279.51	196.35	134.04	154.19	160.71	135.19
Total Current Assets	5,075	4,895	3,462	2,874	2,389	2,046
Property, Plant & Equipment	1,422	1,191	928.71	846.06	839.31	864
Long-Term Investments	-	12.49	15.93	4.06	-	2.5
Goodwill	-	11.65	11.65	11.65	11.65	11.65
Other Intangible Assets	11.7	0.05	0.06	0.02	0.04	0.07
Other Long-Term Assets	40.45	24.59	22.68	13.47	12.82	15.99
Total Assets	6,549	6,135	4,441	3,750	3,253	2,940
Accounts Payable	1,708	1,652	1,404	968.63	1,179	1,066
Accrued Expenses	34.01	55.2	37.23	40.28	31.77	26.31
Short-Term Debt	370.9	1,680	809.61	708.21	629.69	503.62
Current Portion of Long-Term Debt	1,593	160.99	121.18	113.99	115.85	119.52
Current Portion of Leases	-	-	-	3.66	3.63	3.29
Current Income Taxes Payable	32.55	11.19	3.76	2.9	-	7.48
Other Current Liabilities	33.23	19.22	270.57	349.11	31.07	14.09
Total Current Liabilities	3,771	3,578	2,646	2,187	1,991	1,740
Long-Term Debt	484.45	442.43	424.15	414.88	435.73	431.08
Long-Term Leases	-	-	-	-	3.66	7.3
Pension & Post-Retirement Benefits	17	11.61	5.21	4.26	1.26	2.64
Long-Term Deferred Tax Liabilities	106.03	100.72	88.75	67.16	55.56	45.51
Other Long-Term Liabilities	-	-	-	0	-	14.1
Total Liabilities	4,379	4,133	3,164	2,673	2,487	2,241
Common Stock	244.39	244.39	227.88	227.88	199.4	199.4
Additional Paid-In Capital	-	456.8	169.87	169.87	49.85	49.85
Retained Earnings	-	813.16	649.19	473.15	396.95	340.55
Comprehensive Income & Other	1,427	19.76	22.27	20.53	21.53	20.95
Total Common Equity	1,671	1,534	1,069	891.43	667.73	610.75
Minority Interest	499.67	468.1	207.44	185.24	98.29	88.48
Shareholders' Equity	2,171	2,002	1,277	1,077	766.02	699.22
Total Liabilities & Equity	6,549	6,135	4,441	3,750	3,253	2,940
Total Debt	2,448	2,283	1,355	1,241	1,189	1,065
Net Cash (Debt)	-2,238	-1,567	-1,196	-1,109	-1,059	-940.99
Net Cash Per Share	-94.59	-68.66	-52.47	-54.33	-53.09	-47.19
Filing Date Shares Outstanding	24.52	24.44	22.79	22.79	19.94	19.94
Total Common Shares Outstanding	24.52	24.44	22.79	22.79	19.94	19.94
Working Capital	1,304	1,317	815.73	687.71	398.4	305.64
Book Value Per Share	68.16	62.77	46.92	39.12	33.49	30.63
Tangible Book Value	1,659	1,522	1,057	879.76	656.04	599.02
Tangible Book Value Per Share	67.68	62.29	46.41	38.61	32.90	30.04
Land	-	27.69	27.69	44.06	44.06	44.06
Buildings	-	161.72	160.65	155.57	153.08	153.08
Machinery	-	1,163	1,008	892.29	841.65	808.21
Construction In Progress	-	210.87	52.26	21.35	26.57	38.73
Leasehold Improvements	-	44.32	44.32	42.55	34.23	34.23

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