Sigma Solve Limited (NSE:SIGMA)

Sigma Solve 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	46.77	24.3	72.55	45.65	118.45	109.86
Short-Term Investments	14.83	93.18	0.16	-	-	9.86
Trading Asset Securities	-	13.95	8.75	18.23	-	-
Cash & Short-Term Investments	61.59	131.43	81.46	63.88	118.45	119.72
Cash Growth	15.61%	61.34%	27.53%	-46.07%	-1.06%	36.67%
Accounts Receivable	182.28	209.44	145.94	54.25	32.39	36.11
Other Receivables	-	0.78	0.27	0.18	0.62	0.86
Receivables	182.28	210.32	146.56	54.57	33.02	36.98
Prepaid Expenses	-	2.04	0.51	3.71	-	0.01
Other Current Assets	18.76	1.92	2.68	2.53	-0	-
Total Current Assets	262.64	345.71	231.2	124.68	151.47	156.72
Property, Plant & Equipment	69.46	69.72	78.19	74.75	5.74	6.94
Long-Term Investments	373.64	199.34	89.63	440.09	207.92	47.92
Other Intangible Assets	0	0.01	0.02	0.04	0.07	0.1
Long-Term Deferred Tax Assets	0.01	0.01	0.71	-	-	0.23
Long-Term Deferred Charges	-	-	-	-	-	3.91
Other Long-Term Assets	68.93	0.27	0.27	0.54	0.54	0.54
Total Assets	774.68	615.06	400.02	640.1	365.74	216.35
Accounts Payable	15.1	9.76	8.12	8.22	2.76	1.45
Accrued Expenses	1.92	18.99	16.77	14.25	15.9	7.16
Short-Term Debt	-	7.81	9.78	0.75	4.2	2.09
Current Portion of Long-Term Debt	17.19	9.91	9.89	7.81	0.03	-
Current Income Taxes Payable	46.9	13.12	14.98	49.19	0.17	0.48
Other Current Liabilities	30.17	2.61	2.29	0.03	0	0.8
Total Current Liabilities	112.89	62.2	61.83	80.25	23.06	11.97
Long-Term Debt	13.88	18.81	28.69	30.14	-	10.1
Pension & Post-Retirement Benefits	9.26	7.32	5.28	3.2	2.05	-
Long-Term Deferred Tax Liabilities	16.88	32.46	2.04	2.03	-	-
Other Long-Term Liabilities	-	-	-	-	-0.26	-
Total Liabilities	154.33	120.79	97.84	115.62	24.84	22.07
Common Stock	102.78	102.78	102.78	102.78	41.11	41.11
Additional Paid-In Capital	-	-	-	-	38.54	38.54
Retained Earnings	-	355.62	169.7	244.38	133.47	45.92
Comprehensive Income & Other	517.46	35.86	29.7	15.98	16.23	68.71
Total Common Equity	620.23	494.25	302.18	363.14	229.35	194.28
Minority Interest	0.13	0.02	-	161.35	111.55	-
Shareholders' Equity	620.36	494.27	302.18	524.48	340.91	194.28
Total Liabilities & Equity	774.68	615.06	400.02	640.1	365.74	216.35
Total Debt	34.11	36.54	48.37	38.7	4.23	12.19
Net Cash (Debt)	27.49	94.89	33.1	25.18	114.22	107.54
Net Cash Growth	118.18%	186.73%	31.45%	-77.96%	6.21%	83.55%
Net Cash Per Share	0.27	0.92	0.32	0.24	1.11	1.22
Filing Date Shares Outstanding	102.27	102.77	102.77	102.77	102.78	102.78
Total Common Shares Outstanding	102.27	102.77	102.77	102.77	102.78	102.78
Working Capital	149.74	283.51	169.38	44.43	128.42	144.75
Book Value Per Share	6.06	4.81	2.94	3.53	2.23	1.89
Tangible Book Value	620.23	494.25	302.16	363.09	229.28	194.19
Tangible Book Value Per Share	6.06	4.81	2.94	3.53	2.23	1.89
Buildings	-	79.23	78.57	-	-	-
Machinery	-	9.41	7.74	6.18	-	6.63
Construction In Progress	-	-	-	65.82	-	0.06

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