NSE:SPCENET 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
Period Ending	Dec '25 Dec 31, 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
Cash & Equivalents	-	24.29	61.33	19.69	36.91	4.21
Short-Term Investments	-	-	-	0.1	19.5	-
Cash & Short-Term Investments	25.77	24.29	61.33	19.79	56.41	4.21
Cash Growth	-72.63%	-60.39%	209.91%	-64.92%	1238.89%	498.20%
Accounts Receivable	-	519.26	405.52	377.09	228.42	1.08
Other Receivables	-	3.25	44.98	129.42	114.7	0.63
Receivables	-	529.74	450.5	506.51	343.12	1.71
Inventory	-	1.99	4.1	0.08	-	-
Prepaid Expenses	-	0.1	0.09	0.08	0.04	-
Other Current Assets	-	252.56	96.57	37.59	5.08	3.08
Total Current Assets	-	808.68	612.6	564.06	404.64	9
Property, Plant & Equipment	-	315.44	103.99	2.18	2.8	0.45
Long-Term Investments	-	569.21	409.86	188.96	64.06	-
Goodwill	-	48.91	48.91	48.91	48.91	-
Other Intangible Assets	-	186.37	80.1	4.79	5.21	0.53
Long-Term Accounts Receivable	-	-	-	-	-	127.72
Long-Term Deferred Tax Assets	-	1.99	1.81	-	5.72	0.13
Other Long-Term Assets	-	6.15	6.06	5.8	0.38	0.41
Total Assets	-	1,937	1,263	814.7	531.72	138.24
Accounts Payable	-	229.73	125.84	168.23	101.06	4.32
Accrued Expenses	-	8.93	7.51	3.9	2.57	-
Current Portion of Long-Term Debt	-	2.26	0.6	-	18.67	-
Current Income Taxes Payable	-	10.46	3.1	-	1.38	-
Other Current Liabilities	-	121.62	20.15	95.62	28.79	7.62
Total Current Liabilities	-	373	157.2	267.75	152.46	11.94
Long-Term Debt	-	13.49	8.28	1.98	19.02	163.24
Pension & Post-Retirement Benefits	-	0.87	0.65	0.3	0.1	-
Other Long-Term Liabilities	-	0.09	0.06	0.13	0.11	-
Total Liabilities	-	387.46	166.2	270.15	171.69	175.17
Common Stock	-	564.68	549.23	533.67	530.36	158.16
Additional Paid-In Capital	-	674.94	298.91	4.44	-	-
Retained Earnings	-	42.03	-76.94	-178.37	-205.23	-212.53
Comprehensive Income & Other	-	226.92	280.13	168.03	17.43	17.43
Total Common Equity	1,648	1,509	1,051	527.77	342.56	-36.94
Minority Interest	-	40.72	45.79	16.78	17.47	-
Shareholders' Equity	1,691	1,549	1,097	544.55	360.03	-36.94
Total Liabilities & Equity	-	1,937	1,263	814.7	531.72	138.24
Total Debt	10.1	15.76	8.88	1.98	37.69	163.24
Net Cash (Debt)	15.67	8.54	52.46	17.81	18.71	-159.02
Net Cash Growth	-82.14%	-83.72%	194.60%	-4.85%	-	-
Net Cash Per Share	0.03	0.02	0.10	0.03	0.08	-1.01
Filing Date Shares Outstanding	552.52	564.68	549.23	533.67	530.36	158.16
Total Common Shares Outstanding	552.52	564.68	549.23	533.67	530.36	158.16
Working Capital	-	435.68	455.39	296.31	252.18	-2.93
Book Value Per Share	2.72	2.67	1.91	0.99	0.65	-0.23
Tangible Book Value	1,382	1,273	922.33	474.06	288.45	-37.46
Tangible Book Value Per Share	2.28	2.25	1.68	0.89	0.54	-0.24
Machinery	-	69.3	59.61	60.06	-	4.1
Construction In Progress	-	301.89	98.62	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.