S.P. Apparels 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	FY 2021	2016 - 2020
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	Mar '21 Mar 31, 2021	2016 - 2020
Cash & Equivalents	490.96	352.75	787.98	601.64	519.08	411.77	Upgrade
Short-Term Investments	-	-	292.78	-	-	-	Upgrade
Trading Asset Securities	-	-	210	726.24	26.24	-	Upgrade
Cash & Short-Term Investments	490.96	352.75	1,291	1,328	545.32	411.77	Upgrade
Cash Growth	-17.36%	-72.67%	-2.79%	143.50%	32.43%	-11.07%	Upgrade
Accounts Receivable	2,312	2,507	1,652	1,047	1,157	1,167	Upgrade
Other Receivables	17.07	376	220.84	155.49	386.6	179.5	Upgrade
Receivables	2,329	2,883	1,873	1,203	1,544	1,346	Upgrade
Inventory	3,436	3,815	2,697	3,013	3,365	2,446	Upgrade
Prepaid Expenses	-	29.74	20.69	17.06	25.94	21.41	Upgrade
Other Current Assets	944.61	332.09	130.84	93.02	190.53	131.6	Upgrade
Total Current Assets	7,202	7,413	6,012	5,653	5,671	4,357	Upgrade
Property, Plant & Equipment	6,604	5,883	4,665	4,627	4,514	4,483	Upgrade
Long-Term Investments	250.81	98.02	11.87	404.15	1.82	1.88	Upgrade
Goodwill	237.42	237.42	58.68	58.68	58.68	58.68	Upgrade
Other Intangible Assets	131.87	138.11	3.4	3.47	0.18	1.05	Upgrade
Long-Term Accounts Receivable	-	-	-	-	145	-	Upgrade
Other Long-Term Assets	330.23	632.15	661.36	220.93	224.88	220.23	Upgrade
Total Assets	15,271	14,561	11,416	10,971	10,618	9,122	Upgrade
Accounts Payable	1,158	1,322	987.36	991.09	1,130	911.39	Upgrade
Accrued Expenses	162.71	491.75	341.64	287.56	288.77	259.96	Upgrade
Short-Term Debt	-	3,065	1,704	1,975	1,463	1,282	Upgrade
Current Portion of Long-Term Debt	3,300	97.38	19.18	76.15	176.15	109.13	Upgrade
Current Portion of Leases	-	-	-	0.29	1.66	3.2	Upgrade
Other Current Liabilities	642.68	113.97	100.17	176.21	105.71	51.8	Upgrade
Total Current Liabilities	5,264	5,090	3,152	3,507	3,165	2,618	Upgrade
Long-Term Debt	543.32	422.43	55.54	110.55	362.71	212.52	Upgrade
Long-Term Leases	205.92	223.69	255.73	284.64	311.17	334.61	Upgrade
Long-Term Unearned Revenue	106.64	76.38	86.6	106.35	135.01	135.83	Upgrade
Long-Term Deferred Tax Liabilities	230.41	249.82	294.42	291.36	330.81	301.78	Upgrade
Total Liabilities	6,350	6,062	3,844	4,299	4,305	3,602	Upgrade
Common Stock	250.93	250.93	250.93	250.93	256.93	256.93	Upgrade
Additional Paid-In Capital	-	2,265	2,265	2,265	2,610	2,610	Upgrade
Retained Earnings	-	6,010	5,059	4,239	3,472	2,682	Upgrade
Comprehensive Income & Other	8,733	37.53	61.08	-18.81	38.95	34.95	Upgrade
Total Common Equity	8,984	8,563	7,636	6,736	6,378	5,584	Upgrade
Minority Interest	-63.46	-63.92	-64.38	-64.97	-65.27	-64.5	Upgrade
Shareholders' Equity	8,921	8,500	7,572	6,671	6,312	5,519	Upgrade
Total Liabilities & Equity	15,271	14,561	11,416	10,971	10,618	9,122	Upgrade
Total Debt	4,049	3,808	2,034	2,447	2,314	1,942	Upgrade
Net Cash (Debt)	-3,558	-3,456	-743.42	-1,119	-1,769	-1,530	Upgrade
Net Cash Per Share	-141.48	-137.70	-29.63	-43.89	-68.86	-59.54	Upgrade
Filing Date Shares Outstanding	25.09	25.09	25.09	25.09	25.69	25.69	Upgrade
Total Common Shares Outstanding	25.09	25.09	25.09	25.09	25.69	25.69	Upgrade
Working Capital	1,938	2,323	2,860	2,147	2,506	1,740	Upgrade
Book Value Per Share	358.03	341.27	304.33	268.45	248.23	217.33	Upgrade
Tangible Book Value	8,615	8,188	7,574	6,674	6,319	5,524	Upgrade
Tangible Book Value Per Share	343.31	326.31	301.86	265.97	245.94	215.01	Upgrade
Land	-	804.81	211.91	132.06	83.38	77.88	Upgrade
Buildings	-	3,182	2,683	2,586	2,482	2,383	Upgrade
Machinery	-	5,822	4,867	4,754	4,507	4,233	Upgrade
Construction In Progress	-	305.64	187.47	98.67	77.47	102.4	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.