NSE:SPCENET 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	29.58	24.29	61.33	19.69	36.91
Short-Term Investments	-	-	-	0.1	19.5
Cash & Short-Term Investments	29.58	24.29	61.33	19.79	56.41
Cash Growth	21.77%	-60.39%	209.91%	-64.92%	1238.89%
Accounts Receivable	592.47	519.26	405.52	377.09	228.42
Other Receivables	-	3.25	44.98	129.42	114.7
Receivables	605.12	529.74	450.5	506.51	343.12
Inventory	2.13	1.99	4.1	0.08	-
Prepaid Expenses	-	0.1	0.09	0.08	0.04
Other Current Assets	232.24	252.56	96.57	37.59	5.08
Total Current Assets	869.07	808.68	612.6	564.06	404.64
Property, Plant & Equipment	296.38	315.44	103.99	2.18	2.8
Long-Term Investments	585.56	569.21	409.86	188.96	64.06
Goodwill	48.91	48.91	48.91	48.91	48.91
Other Intangible Assets	492.76	186.37	80.1	4.79	5.21
Long-Term Deferred Tax Assets	0.11	1.99	1.81	-	5.72
Other Long-Term Assets	6.26	6.15	6.06	5.8	0.38
Total Assets	2,449	1,937	1,263	814.7	531.72
Accounts Payable	302	229.73	125.84	168.23	101.06
Accrued Expenses	38.37	8.93	7.51	3.9	2.57
Current Portion of Long-Term Debt	12.45	2.26	0.6	-	18.67
Current Income Taxes Payable	8.8	10.46	3.1	-	1.38
Other Current Liabilities	35.41	121.62	20.15	95.62	28.79
Total Current Liabilities	397.03	373	157.2	267.75	152.46
Long-Term Debt	235.66	13.49	8.28	1.98	19.02
Pension & Post-Retirement Benefits	-	0.87	0.65	0.3	0.1
Other Long-Term Liabilities	1.46	0.09	0.06	0.13	0.11
Total Liabilities	634.15	387.46	166.2	270.15	171.69
Common Stock	567.74	564.68	549.23	533.67	530.36
Additional Paid-In Capital	-	674.94	298.91	4.44	-
Retained Earnings	-	42.03	-76.94	-178.37	-205.23
Comprehensive Income & Other	1,202	226.92	280.13	168.03	17.43
Total Common Equity	1,770	1,509	1,051	527.77	342.56
Minority Interest	44.82	40.72	45.79	16.78	17.47
Shareholders' Equity	1,815	1,549	1,097	544.55	360.03
Total Liabilities & Equity	2,449	1,937	1,263	814.7	531.72
Total Debt	248.11	15.76	8.88	1.98	37.69
Net Cash (Debt)	-218.52	8.54	52.46	17.81	18.71
Net Cash Growth	-	-83.72%	194.60%	-4.85%	-
Net Cash Per Share	-0.39	0.02	0.10	0.03	0.08
Filing Date Shares Outstanding	518.29	564.68	549.23	533.67	530.36
Total Common Shares Outstanding	518.29	564.68	549.23	533.67	530.36
Working Capital	472.05	435.68	455.39	296.31	252.18
Book Value Per Share	3.42	2.67	1.91	0.99	0.65
Tangible Book Value	1,228	1,273	922.33	474.06	288.45
Tangible Book Value Per Share	2.37	2.25	1.68	0.89	0.54
Machinery	-	69.3	59.61	60.06	-
Construction In Progress	-	301.89	98.62	-	-