Shiv Aum Steels 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	-	80.33	18.6	3.44	2.18	43.11
Short-Term Investments	-	92	41.09	19.43	2	-
Cash & Short-Term Investments	201.16	172.33	59.69	22.87	4.18	43.11
Cash Growth	-	188.70%	160.96%	446.94%	-90.30%	43.49%
Accounts Receivable	-	595.07	579.08	347.65	345.78	427.64
Other Receivables	-	27.47	9.78	-	-	-
Receivables	-	625.3	596.05	348.78	346.73	428.53
Inventory	-	1,112	880.88	891.1	713.25	555.22
Prepaid Expenses	-	3.32	3.06	0.56	0.42	0.36
Other Current Assets	-	189.07	194.47	269.24	175.59	122.62
Total Current Assets	-	2,102	1,734	1,533	1,240	1,150
Property, Plant & Equipment	-	39.77	43.04	42.08	47.05	43.49
Long-Term Investments	-	6.8	36.8	36.8	36.8	3.3
Other Intangible Assets	-	1.07	1.07	-	-	-
Long-Term Deferred Tax Assets	-	1.85	1.83	1.73	1.43	0.07
Other Long-Term Assets	-	17.05	16.91	16.91	16.91	16.91
Total Assets	-	2,168	1,834	1,630	1,342	1,214
Accounts Payable	-	7.65	15.96	5.19	5.24	1.86
Accrued Expenses	-	3.32	1.95	0.46	1.97	1.6
Short-Term Debt	-	807.73	601.5	498.73	368.26	412.09
Current Income Taxes Payable	-	31.68	36.09	49.89	41.72	7.93
Other Current Liabilities	-	21.21	23.86	26.23	20.13	10.08
Total Current Liabilities	-	871.58	679.35	580.5	437.32	433.56
Long-Term Debt	-	135	90	90	88.8	88.8
Pension & Post-Retirement Benefits	-	1.94	2.33	2.04	1.89	1.81
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	-	1,009	771.68	672.54	528.01	524.17
Common Stock	-	136	136	136	136	136
Additional Paid-In Capital	-	232.74	232.74	232.74	232.74	232.74
Retained Earnings	-	791.07	693.38	588.79	445.61	320.69
Shareholders' Equity	1,186	1,160	1,062	957.53	814.35	689.44
Total Liabilities & Equity	-	2,168	1,834	1,630	1,342	1,214
Total Debt	749.64	942.73	691.5	588.73	457.06	500.89
Net Cash (Debt)	-548.48	-770.4	-631.81	-565.85	-452.88	-457.79
Net Cash Per Share	-40.29	-56.65	-46.45	-41.61	-33.30	-33.56
Filing Date Shares Outstanding	13.69	13.6	13.6	13.6	13.6	13.6
Total Common Shares Outstanding	13.69	13.6	13.6	13.6	13.6	13.6
Working Capital	-	1,230	1,055	952.05	802.85	716.27
Book Value Per Share	87.00	85.28	78.10	70.40	59.88	50.69
Tangible Book Value	1,184	1,159	1,061	957.53	814.35	689.44
Tangible Book Value Per Share	86.93	85.20	78.02	70.40	59.88	50.69
Land	-	12.76	12.76	12.76	12.76	-
Buildings	-	49.58	49.58	49.58	49.58	-
Machinery	-	36.82	34.46	31.05	30.28	-

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