NSE:SPARC 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	11.6	19.64	53.3	5.84	12.24
Short-Term Investments	-	-	1,500	1,110	-
Trading Asset Securities	-	-	18.01	2,909	116.65
Cash & Short-Term Investments	11.6	19.64	1,571	4,025	128.89
Cash Growth	-40.93%	-98.75%	-60.96%	3022.58%	-18.06%
Accounts Receivable	82.7	160.57	184.03	362.31	305.65
Other Receivables	54.5	23.59	399.22	28.25	0.26
Receivables	138.9	185.78	585.46	395.95	309.25
Inventory	-	19.54	14.79	10.66	10.78
Prepaid Expenses	-	35.97	48.19	33.28	24.76
Other Current Assets	18,474	1.04	474.11	85.02	237.84
Total Current Assets	18,624	261.97	2,694	4,550	711.52
Property, Plant & Equipment	856.8	992.55	1,086	1,073	951.18
Other Intangible Assets	713.4	536.53	427.12	254.68	231.16
Long-Term Deferred Tax Assets	22.7	23.09	12.62	-	-
Other Long-Term Assets	1,492	1,541	930.67	2,424	906.97
Total Assets	21,709	3,355	5,150	8,301	2,801
Accounts Payable	971.5	1,139	1,423	1,483	721.87
Accrued Expenses	128.5	228.71	374	175.93	147.37
Short-Term Debt	5,561	1,582	470	0.51	-
Current Portion of Long-Term Debt	-	-	-	-	750
Current Portion of Leases	15.1	37.99	34.9	30.04	17.77
Current Income Taxes Payable	-	4.43	16.47	-	-
Current Unearned Revenue	-	408.98	0	0.01	0.29
Other Current Liabilities	864.4	341.2	332.29	100.44	76.99
Total Current Liabilities	7,541	3,742	2,651	1,789	1,714
Long-Term Debt	-	1,000	-	-	-
Long-Term Leases	16.6	69.49	106.61	126.2	24.37
Long-Term Unearned Revenue	626	625.98	1,035	1,176	668.45
Pension & Post-Retirement Benefits	-	22.42	-	11.32	18.82
Other Long-Term Liabilities	136.9	64.52	100.74	70.06	62.65
Total Liabilities	8,320	5,525	3,893	3,174	2,489
Common Stock	324.5	324.53	324.53	324.53	271.89
Additional Paid-In Capital	-	20,382	20,382	20,382	11,064
Retained Earnings	-	-22,876	-19,449	-15,578	-13,366
Comprehensive Income & Other	13,064	0.68	0.07	-	2,343
Shareholders' Equity	13,388	-2,169	1,258	5,128	312.26
Total Liabilities & Equity	21,709	3,355	5,150	8,301	2,801
Total Debt	5,593	2,689	611.51	156.75	792.14
Net Cash (Debt)	-5,582	-2,670	959.8	3,868	-663.25
Net Cash Growth	-	-	-75.19%	-	-
Net Cash Per Share	-17.20	-8.23	2.96	13.59	-2.52
Filing Date Shares Outstanding	324.55	324.52	324.52	324.52	271.88
Total Common Shares Outstanding	324.55	324.52	324.52	324.52	271.88
Working Capital	11,083	-3,480	43.28	2,760	-1,003
Book Value Per Share	41.25	-6.69	3.88	15.80	1.15
Tangible Book Value	12,675	-2,706	830.44	4,873	81.1
Tangible Book Value Per Share	39.05	-8.34	2.56	15.02	0.30
Land	-	80.35	80.35	80.35	80.35
Buildings	-	310.4	308.55	303.62	300.07
Machinery	-	1,000	993.88	887.9	854.83
Construction In Progress	-	5.61	12.69	18.73	37.2