Smarten Power Systems Limited (NSE:SMARTEN)

Smarten Power Systems Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	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	-	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

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
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

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
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

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
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 Growth	-	-	-	-	-
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	-

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 2025

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

Update frequency:

Quarterly

Last checked:

Aug 24, 2026

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