Shiv Aum Steels Limited (NSE:SHIVAUM)

Shiv Aum Steels Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	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	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	-	9.78	-	-	-
Receivables	817.69	596.05	348.78	346.73	428.53
Inventory	1,112	880.88	891.1	713.25	555.22
Prepaid Expenses	-	3.06	0.56	0.42	0.36
Other Current Assets	-	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	23.26	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	0.6	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	-	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	33.42	38.74	49.89	41.72	7.93
Other Current Liabilities	22.78	21.21	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
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
Retained Earnings	-	693.38	588.79	445.61	320.69
Comprehensive Income & Other	1,024	-	-	-	-
Shareholders' Equity	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	942.73	691.5	588.73	457.06	500.89
Net Cash (Debt)	-770.4	-631.81	-565.85	-452.88	-457.79
Net Cash Per Share	-56.62	-46.46	-41.61	-33.30	-33.56
Filing Date Shares Outstanding	13.61	13.6	13.6	13.6	13.6
Total Common Shares Outstanding	13.61	13.6	13.6	13.6	13.6
Working Capital	1,230	1,055	952.05	802.85	716.27
Book Value Per Share	85.19	78.10	70.40	59.88	50.69
Tangible Book Value	1,159	1,061	957.53	814.35	689.44
Tangible Book Value Per Share	85.11	78.02	70.40	59.88	50.69
Land	-	12.76	12.76	12.76	-
Buildings	-	49.58	49.58	49.58	-
Machinery	-	34.46	31.05	30.28	-

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