SMS Pharmaceuticals Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	460.75	413.99	360.4	73.08	465.83
Short-Term Investments	-	0.91	0.77	0.7	-
Cash & Short-Term Investments	460.75	414.91	361.16	73.78	465.83
Cash Growth	11.05%	14.88%	389.52%	-84.16%	15.24%
Accounts Receivable	2,159	2,032	2,362	1,483	485.19
Other Receivables	-	153.63	118.59	171.14	182.27
Receivables	2,159	2,186	2,481	1,655	667.46
Inventory	3,512	2,847	2,337	2,235	2,511
Prepaid Expenses	-	70.52	52.54	49.33	33.07
Other Current Assets	248.64	25.99	107.35	93.78	93.17
Total Current Assets	6,380	5,545	5,339	4,106	3,771
Property, Plant & Equipment	6,529	5,655	4,649	4,437	4,476
Long-Term Investments	262.83	116.79	109.38	105.22	215.27
Other Intangible Assets	27.96	21.3	26.6	14.66	13.7
Other Long-Term Assets	424.9	188.85	217.3	132.32	119.28
Total Assets	13,624	11,527	10,341	8,796	8,595
Accounts Payable	1,204	1,139	1,513	1,074	649.92
Accrued Expenses	9.25	201.46	124.22	85.06	118.26
Short-Term Debt	-	1,248	1,140	937.89	679.12
Current Portion of Long-Term Debt	1,934	465.92	440.96	375.91	427
Current Portion of Leases	-	-	5.92	9.4	10.4
Current Income Taxes Payable	6.15	-	-	-	-
Other Current Liabilities	375.95	189.15	92.89	66.58	80.09
Total Current Liabilities	3,530	3,244	3,317	2,549	1,965
Long-Term Debt	1,716	1,394	1,221	1,211	1,495
Long-Term Leases	-	-	-	6.14	21.14
Pension & Post-Retirement Benefits	-	2.57	3.78	8.04	9.94
Long-Term Deferred Tax Liabilities	508.15	480.98	427.99	410.2	395.51
Other Long-Term Liabilities	11.99	9.49	7.82	6.01	5.73
Total Liabilities	5,766	5,130	4,978	4,191	3,892
Common Stock	93.65	88.65	84.65	84.65	84.65
Additional Paid-In Capital	-	1,202	698.18	698.18	698.18
Retained Earnings	-	4,931	4,279	3,807	3,905
Comprehensive Income & Other	7,764	174.25	301.25	15.5	15.5
Total Common Equity	7,858	6,396	5,363	4,605	4,703
Minority Interest	0	0	-	-	-
Shareholders' Equity	7,858	6,396	5,363	4,605	4,703
Total Liabilities & Equity	13,624	11,527	10,341	8,796	8,595
Total Debt	3,650	3,108	2,808	2,541	2,633
Net Cash (Debt)	-3,190	-2,693	-2,447	-2,467	-2,167
Net Cash Per Share	-34.87	-30.37	-28.90	-29.14	-25.60
Filing Date Shares Outstanding	91.38	88.65	84.65	84.65	84.65
Total Common Shares Outstanding	91.38	88.65	84.65	84.65	84.65
Working Capital	2,850	2,301	2,022	1,557	1,806
Book Value Per Share	85.99	72.15	63.36	54.40	55.56
Tangible Book Value	7,830	6,375	5,337	4,591	4,689
Tangible Book Value Per Share	85.69	71.91	63.04	54.23	55.39
Land	-	42.13	42.13	42.13	42.13
Buildings	-	1,566	1,341	1,308	1,300
Machinery	-	5,905	4,841	4,331	4,279
Construction In Progress	-	346.71	302.72	331.91	110.04

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