Shiv Aum Steels 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	104.07	80.33	18.6	3.44	2.18
Short-Term Investments	120.2	92	41.09	19.43	2
Cash & Short-Term Investments	224.27	172.33	59.69	22.87	4.18
Cash Growth	30.14%	188.70%	160.96%	446.94%	-90.30%
Accounts Receivable	699.69	595.07	579.08	347.65	345.78
Other Receivables	-	27.47	9.78	-	-
Receivables	708.16	625.3	596.05	348.78	346.73
Inventory	957.3	1,112	880.88	891.1	713.25
Prepaid Expenses	-	3.32	3.06	0.56	0.42
Other Current Assets	278.67	189.07	194.47	269.24	175.59
Total Current Assets	2,168	2,102	1,734	1,533	1,240
Property, Plant & Equipment	35.52	39.77	43.04	42.08	47.05
Long-Term Investments	28.76	6.8	36.8	36.8	36.8
Other Intangible Assets	0.39	1.07	1.07	-	-
Long-Term Deferred Tax Assets	6.7	1.85	1.83	1.73	1.43
Other Long-Term Assets	0.59	17.05	16.91	16.91	16.91
Total Assets	2,240	2,168	1,834	1,630	1,342
Accounts Payable	17	7.65	15.96	5.19	5.24
Accrued Expenses	-	3.32	1.95	0.46	1.97
Short-Term Debt	845.52	807.73	601.5	498.73	368.26
Current Income Taxes Payable	-	31.68	36.09	49.89	41.72
Other Current Liabilities	43.23	21.21	23.86	26.23	20.13
Total Current Liabilities	905.75	871.58	679.35	580.5	437.32
Long-Term Debt	125.45	135	90	90	88.8
Pension & Post-Retirement Benefits	-	1.94	2.33	2.04	1.89
Other Long-Term Liabilities	0.92	-	0	-	-
Total Liabilities	1,032	1,009	771.68	672.54	528.01
Common Stock	136	136	136	136	136
Additional Paid-In Capital	-	232.74	232.74	232.74	232.74
Retained Earnings	-	791.07	693.38	588.79	445.61
Comprehensive Income & Other	1,072	-	-	-	-
Shareholders' Equity	1,208	1,160	1,062	957.53	814.35
Total Liabilities & Equity	2,240	2,168	1,834	1,630	1,342
Total Debt	970.96	942.73	691.5	588.73	457.06
Net Cash (Debt)	-746.7	-770.4	-631.81	-565.85	-452.88
Net Cash Per Share	-54.85	-56.65	-46.45	-41.61	-33.30
Filing Date Shares Outstanding	13.6	13.6	13.6	13.6	13.6
Total Common Shares Outstanding	13.6	13.6	13.6	13.6	13.6
Working Capital	1,263	1,230	1,055	952.05	802.85
Book Value Per Share	88.81	85.28	78.10	70.40	59.88
Tangible Book Value	1,208	1,159	1,061	957.53	814.35
Tangible Book Value Per Share	88.79	85.20	78.02	70.40	59.88
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