Shiva Mills Limited (NSE:SHIVAMILLS)

Shiva Mills 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	2.83	2.94	4.99	109.32	18.4	37.72
Cash & Short-Term Investments	2.83	2.94	4.99	109.32	18.4	37.72
Cash Growth	18.44%	-41.23%	-95.43%	494.03%	-51.21%	1034.00%
Accounts Receivable	134.81	269.19	199.21	142.16	152.38	105.94
Other Receivables	-	15.5	19.73	13.06	5.62	1.07
Receivables	134.81	284.69	218.94	155.22	158	107.01
Inventory	294.29	254.76	314.47	154.6	445.63	269.03
Prepaid Expenses	-	4.87	5.31	4.07	3.88	7.34
Other Current Assets	32.06	7.02	12.34	29.81	24.9	9.63
Total Current Assets	463.99	554.26	556.04	453.02	650.8	430.73
Property, Plant & Equipment	580.71	593.12	630.47	669.2	645.63	703.25
Long-Term Investments	6	6	6	6	4.2	0
Other Intangible Assets	-	-	-	-	0.09	0.14
Other Long-Term Assets	31.06	30.42	34.59	29.21	20.17	12.75
Total Assets	1,082	1,184	1,227	1,157	1,321	1,147
Accounts Payable	4.8	61.36	55.38	52.08	21.2	72.16
Accrued Expenses	5.43	75.51	77.18	70.83	89.68	79.68
Short-Term Debt	63.58	98.86	102.95	-	70.98	18.92
Current Portion of Long-Term Debt	-	-	-	-	8.1	10.8
Current Income Taxes Payable	-	-	-	-	6.15	3.58
Other Current Liabilities	72.3	3.44	5.62	8.24	16.36	10.33
Total Current Liabilities	146.11	239.17	241.13	131.15	212.46	195.46
Long-Term Debt	-	-	-	-	-	8.1
Long-Term Leases	-	-	-	-	0.19	0.46
Long-Term Unearned Revenue	0.08	0.08	0.08	0.08	0.08	0.08
Long-Term Deferred Tax Liabilities	14.45	15.93	20.17	27.31	30.93	35.5
Other Long-Term Liabilities	4.74	4.55	3.88	0.3	-	-
Total Liabilities	165.37	259.73	265.27	158.84	243.67	239.61
Common Stock	86.42	86.42	86.42	86.42	86.42	86.42
Retained Earnings	-	833.41	871.52	904.01	985.96	818.02
Comprehensive Income & Other	829.98	4.25	3.9	8.17	4.85	2.83
Shareholders' Equity	916.39	924.08	961.84	998.6	1,077	907.27
Total Liabilities & Equity	1,082	1,184	1,227	1,157	1,321	1,147
Total Debt	63.58	98.86	102.95	-	79.27	38.28
Net Cash (Debt)	-60.74	-95.92	-97.96	109.32	-60.86	-0.57
Net Cash Per Share	-7.03	-11.10	-11.34	12.65	-7.04	-0.07
Filing Date Shares Outstanding	8.5	8.64	8.64	8.64	8.64	8.64
Total Common Shares Outstanding	8.5	8.64	8.64	8.64	8.64	8.64
Working Capital	317.88	315.09	314.91	321.88	438.34	235.27
Book Value Per Share	107.81	106.93	111.30	115.55	124.65	104.99
Tangible Book Value	916.39	924.08	961.84	998.6	1,077	907.12
Tangible Book Value Per Share	107.81	106.93	111.30	115.55	124.64	104.97
Land	-	16.8	16.8	16.8	16.8	16.8
Buildings	-	173.55	173.55	173.55	173.55	179.58
Machinery	-	880.75	872.25	820.93	769.84	765.98
Construction In Progress	-	1.37	0.65	26.97	-	-

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