Smarten Power Systems 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
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
Cash & Equivalents	113.15	33.21	25.25	19.14	27.2
Cash & Short-Term Investments	113.15	33.21	25.25	19.14	27.2
Cash Growth	348.14%	31.54%	31.95%	-29.66%	-
Accounts Receivable	279.92	382.26	427.41	322.4	272.8
Other Receivables	-	-	-	8.92	3.65
Receivables	279.92	382.26	427.41	331.32	276.45
Inventory	372.24	340.15	226.78	304.95	205.19
Prepaid Expenses	-	0.75	1.07	0.78	0.62
Other Current Assets	157.5	101.01	54.19	55.13	61.17
Total Current Assets	922.81	857.37	734.69	711.32	570.63
Property, Plant & Equipment	106.39	91.33	57.13	47.48	47.83
Long-Term Deferred Tax Assets	5.42	2.51	-	1.34	1.72
Other Long-Term Assets	126.05	21.15	1.43	-	-
Total Assets	1,161	972.35	793.24	760.15	620.17
Accounts Payable	207.93	271.81	315.17	436.48	428.97
Accrued Expenses	-	25.42	47.18	24.36	15.72
Short-Term Debt	57.78	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	73.55	64.17	49.99	85.5	44.02
Total Current Liabilities	339.26	554.17	518.53	607.02	520.7
Long-Term Debt	0.84	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	13.4	4.76	3.47	2.52	1.86
Total Liabilities	353.5	586.98	535.57	615.38	534.56
Common Stock	190.01	150	10	10	2.41
Retained Earnings	617.17	235.38	247.67	134.77	83.2
Shareholders' Equity	807.18	385.38	257.67	144.77	85.61
Total Liabilities & Equity	1,161	972.35	793.24	760.15	620.17
Total Debt	58.62	165.89	66.78	41.31	24.14
Net Cash (Debt)	54.53	-132.68	-41.53	-22.17	3.06
Net Cash Per Share	2.27	-8.85	-2.77	-1.51	0.22
Filing Date Shares Outstanding	19.03	15	15	15	3.61
Total Common Shares Outstanding	19.03	15	15	15	3.61
Working Capital	583.55	303.2	216.15	104.3	49.93
Book Value Per Share	42.41	25.69	17.18	9.65	23.73
Tangible Book Value	807.18	385.38	257.67	144.77	85.61
Tangible Book Value Per Share	42.41	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.