Smarten Power Systems Limited (NSE:SMARTEN)

Smarten Power Systems Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	33.21	25.25	19.14	27.2
Cash & Short-Term Investments	33.21	25.25	19.14	27.2
Cash Growth	31.54%	31.95%	-29.66%	-
Accounts Receivable	382.26	427.41	322.4	272.8
Other Receivables	-	-	8.92	3.65
Receivables	382.26	427.41	331.32	276.45
Inventory	340.15	226.78	304.95	205.19
Prepaid Expenses	0.75	1.07	0.78	0.62
Other Current Assets	101.01	54.19	55.13	61.17
Total Current Assets	857.37	734.69	711.32	570.63
Property, Plant & Equipment	91.33	57.13	47.48	47.83
Long-Term Deferred Tax Assets	2.51	-	1.34	1.72
Other Long-Term Assets	21.15	1.43	-	-
Total Assets	972.35	793.24	760.15	620.17
Accounts Payable	271.81	315.17	436.48	428.97
Accrued Expenses	25.42	47.18	24.36	15.72
Short-Term Debt	139.72	57.72	39.75	13.87
Current Portion of Long-Term Debt	6.77	2.23	0.78	2.63
Current Income Taxes Payable	46.29	46.25	20.15	15.5
Other Current Liabilities	64.17	49.99	85.5	44.02
Total Current Liabilities	554.17	518.53	607.02	520.7
Long-Term Debt	19.41	6.82	0.78	7.64
Pension & Post-Retirement Benefits	8.64	6.34	5.06	4.36
Long-Term Deferred Tax Liabilities	-	0.41	-	-
Other Long-Term Liabilities	4.76	3.47	2.52	1.86
Total Liabilities	586.98	535.57	615.38	534.56
Common Stock	150	10	10	2.41
Retained Earnings	235.38	247.67	134.77	83.2
Shareholders' Equity	385.38	257.67	144.77	85.61
Total Liabilities & Equity	972.35	793.24	760.15	620.17
Total Debt	165.89	66.78	41.31	24.14
Net Cash (Debt)	-132.68	-41.53	-22.17	3.06
Net Cash Per Share	-8.85	-2.77	-1.51	0.22
Filing Date Shares Outstanding	15	15	15	3.61
Total Common Shares Outstanding	15	15	15	3.61
Working Capital	303.2	216.15	104.3	49.93
Book Value Per Share	25.69	17.18	9.65	23.73
Tangible Book Value	385.38	257.67	144.77	85.61
Tangible Book Value Per Share	25.69	17.18	9.65	23.73
Land	33.85	33.85	33.85	33.85
Machinery	35.95	34.65	28.64	26.34
Construction In Progress	45.78	8.79	1.24	-

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