Smarten Power Systems Limited (NSE:SMARTEN)

Smarten Power Systems Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	25.6	33.21	25.25	19.14	27.2
Cash & Short-Term Investments	25.6	33.21	25.25	19.14	27.2
Cash Growth	-22.92%	31.54%	31.95%	-29.66%	-
Accounts Receivable	515.7	382.26	427.41	322.4	272.8
Other Receivables	-	-	-	8.92	3.65
Receivables	515.7	382.26	427.41	331.32	276.45
Inventory	392.77	340.15	226.78	304.95	205.19
Prepaid Expenses	-	0.75	1.07	0.78	0.62
Other Current Assets	179.64	101.01	54.19	55.13	61.17
Total Current Assets	1,114	857.37	734.69	711.32	570.63
Property, Plant & Equipment	271.41	91.33	57.13	47.48	47.83
Long-Term Deferred Tax Assets	1.2	2.51	-	1.34	1.72
Other Long-Term Assets	1.47	21.15	1.43	-	-
Total Assets	1,388	972.35	793.24	760.15	620.17

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	400.22	271.81	315.17	436.48	428.97
Accrued Expenses	-	25.42	47.18	24.36	15.72
Short-Term Debt	54.09	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	80.32	64.17	49.99	85.5	44.02
Total Current Liabilities	534.62	554.17	518.53	607.02	520.7
Long-Term Debt	0.68	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	16.11	4.76	3.47	2.52	1.86
Total Liabilities	551.41	586.98	535.57	615.38	534.56

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	190.01	150	10	10	2.41
Retained Earnings	646.37	235.38	247.67	134.77	83.2
Shareholders' Equity	836.38	385.38	257.67	144.77	85.61
Total Liabilities & Equity	1,388	972.35	793.24	760.15	620.17

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	54.77	165.89	66.78	41.31	24.14
Net Cash (Debt)	-29.17	-132.68	-41.53	-22.17	3.06
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-1.53	-8.85	-2.77	-1.51	0.22
Filing Date Shares Outstanding	18.99	15	15	15	3.61
Total Common Shares Outstanding	18.99	15	15	15	3.61
Working Capital	579.09	303.2	216.15	104.3	49.93
Book Value Per Share	44.05	25.69	17.18	9.65	23.73
Tangible Book Value	836.38	385.38	257.67	144.77	85.61
Tangible Book Value Per Share	44.05	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	-

Data Source: S&P Global Market Intelligence Last updated: Jun 9, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 4, 2026

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