Shera Energy 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	234.92	580.81	40.2	34.67	9
Short-Term Investments	-	135.14	118.98	96.89	120.94
Cash & Short-Term Investments	234.92	715.95	159.18	131.56	129.94
Cash Growth	-67.19%	349.76%	21.00%	1.25%	4.94%
Accounts Receivable	1,990	1,548	1,140	945.83	715.2
Other Receivables	-	1.27	1.25	0.43	0.32
Receivables	2,275	1,566	1,158	959.54	719.47
Inventory	3,220	2,403	1,971	1,601	1,379
Prepaid Expenses	-	13.89	39.05	28.02	-
Other Current Assets	296.26	196.35	134.04	154.19	160.71
Total Current Assets	6,026	4,895	3,462	2,874	2,389
Property, Plant & Equipment	1,704	1,191	928.71	846.06	839.31
Long-Term Investments	0.06	12.49	15.93	4.06	-
Goodwill	-	11.65	11.65	11.65	11.65
Other Intangible Assets	11.69	0.05	0.06	0.02	0.04
Other Long-Term Assets	84.1	24.59	22.68	13.47	12.82
Total Assets	7,932	6,135	4,441	3,750	3,253
Accounts Payable	1,881	1,652	1,404	968.63	1,179
Accrued Expenses	12.96	55.2	37.23	40.28	31.77
Short-Term Debt	724.13	1,680	809.61	708.21	629.69
Current Portion of Long-Term Debt	1,886	160.99	121.18	113.99	115.85
Current Portion of Leases	-	-	-	3.66	3.63
Current Income Taxes Payable	51.84	11.19	3.76	2.9	-
Other Current Liabilities	49.38	19.22	270.57	349.11	31.07
Total Current Liabilities	4,606	3,578	2,646	2,187	1,991
Long-Term Debt	732.85	442.43	424.15	414.88	435.73
Long-Term Leases	-	-	-	-	3.66
Pension & Post-Retirement Benefits	15.6	11.61	5.21	4.26	1.26
Long-Term Deferred Tax Liabilities	96.11	100.72	88.75	67.16	55.56
Other Long-Term Liabilities	0	-	-	0	-
Total Liabilities	5,450	4,133	3,164	2,673	2,487
Common Stock	244.39	244.39	227.88	227.88	199.4
Additional Paid-In Capital	-	456.8	169.87	169.87	49.85
Retained Earnings	-	813.16	649.19	473.15	396.95
Comprehensive Income & Other	1,694	19.76	22.27	20.53	21.53
Total Common Equity	1,938	1,534	1,069	891.43	667.73
Minority Interest	543.91	468.1	207.44	185.24	98.29
Shareholders' Equity	2,482	2,002	1,277	1,077	766.02
Total Liabilities & Equity	7,932	6,135	4,441	3,750	3,253
Total Debt	3,343	2,283	1,355	1,241	1,189
Net Cash (Debt)	-3,108	-1,567	-1,196	-1,109	-1,059
Net Cash Per Share	-127.16	-68.66	-52.47	-54.33	-53.09
Filing Date Shares Outstanding	24.45	24.44	22.79	22.79	19.94
Total Common Shares Outstanding	24.45	24.44	22.79	22.79	19.94
Working Capital	1,421	1,317	815.73	687.71	398.4
Book Value Per Share	79.25	62.77	46.92	39.12	33.49
Tangible Book Value	1,926	1,522	1,057	879.76	656.04
Tangible Book Value Per Share	78.77	62.29	46.41	38.61	32.90
Land	-	27.69	27.69	44.06	44.06
Buildings	-	161.72	160.65	155.57	153.08
Machinery	-	1,163	1,008	892.29	841.65
Construction In Progress	-	210.87	52.26	21.35	26.57
Leasehold Improvements	-	44.32	44.32	42.55	34.23

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