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	Sep '25 Sep 30, 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	87.62	80.33	18.6	3.44	2.18	43.11
Short-Term Investments	113.54	92	41.09	19.43	2	-
Cash & Short-Term Investments	201.16	172.33	59.69	22.87	4.18	43.11
Cash Growth	103.36%	188.70%	160.96%	446.94%	-90.30%	43.49%
Accounts Receivable	490.4	595.07	579.08	347.65	345.78	427.64
Other Receivables	-	27.47	9.78	-	-	-
Receivables	751.61	625.3	596.05	348.78	346.73	428.53
Inventory	966.47	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	1,919	2,102	1,734	1,533	1,240	1,150
Property, Plant & Equipment	37.86	39.77	43.04	42.08	47.05	43.49
Long-Term Investments	23.26	6.8	36.8	36.8	36.8	3.3
Other Intangible Assets	1.07	1.07	1.07	-	-	-
Long-Term Deferred Tax Assets	1.37	1.85	1.83	1.73	1.43	0.07
Other Long-Term Assets	0.59	17.05	16.91	16.91	16.91	16.91
Total Assets	1,983	2,168	1,834	1,630	1,342	1,214
Accounts Payable	12.11	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	625.64	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	34.13	21.21	23.86	26.23	20.13	10.08
Total Current Liabilities	671.89	871.58	679.35	580.5	437.32	433.56
Long-Term Debt	124	135	90	90	88.8	88.8
Pension & Post-Retirement Benefits	1.94	1.94	2.33	2.04	1.89	1.81
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	797.82	1,009	771.68	672.54	528.01	524.17
Common Stock	136	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	1,983	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	-40.28	-56.65	-46.45	-41.61	-33.30	-33.56
Filing Date Shares Outstanding	13.63	13.6	13.6	13.6	13.6	13.6
Total Common Shares Outstanding	13.63	13.6	13.6	13.6	13.6	13.6
Working Capital	1,247	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.