NSE:SPCON 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	127.3	11.22	1.17	0.8	1.3
Cash & Short-Term Investments	127.3	11.22	1.17	0.8	1.3
Cash Growth	1034.33%	859.14%	45.70%	-38.18%	-
Accounts Receivable	384.07	300.2	65.38	38.79	21.09
Other Receivables	-	0.17	0.01	-	0.22
Receivables	384.07	300.36	65.39	38.79	21.32
Inventory	161.65	83.69	45.5	10.33	3.45
Prepaid Expenses	-	1.15	0.17	-	-
Other Current Assets	0.57	34.09	29.23	1.54	6.8
Total Current Assets	673.59	430.51	141.45	51.46	32.87
Property, Plant & Equipment	110.99	118.36	29.21	7.34	4.61
Long-Term Investments	-	-	17.62	-	-
Long-Term Deferred Tax Assets	1.01	-	0.19	0.05	-
Other Long-Term Assets	14.15	8.71	19.8	6.11	-
Total Assets	803.83	557.57	208.28	64.96	37.47
Accounts Payable	172.2	170.12	76.11	25.93	23.06
Accrued Expenses	-	27.6	20.14	8.01	2.89
Short-Term Debt	148.76	119.7	-	-	-
Current Portion of Long-Term Debt	-	12.6	5.3	-	-
Current Income Taxes Payable	-	9.3	5.19	-	-
Other Current Liabilities	62.43	17.81	10.5	3.66	6.75
Total Current Liabilities	383.39	357.14	117.24	37.61	32.7
Long-Term Debt	3.86	40.24	13.46	0.58	3.23
Pension & Post-Retirement Benefits	-	0.86	0.43	0.11	-
Long-Term Deferred Tax Liabilities	3.96	0.26	-	-	0.01
Other Long-Term Liabilities	1.6	-	-	-	-
Total Liabilities	392.8	398.5	131.12	38.3	35.94
Common Stock	78.61	43.61	41.44	0.94	0.3
Retained Earnings	-	115.46	35.72	25.73	1.24
Comprehensive Income & Other	332.41	-	-	-	-
Shareholders' Equity	411.02	159.07	77.16	26.67	1.54
Total Liabilities & Equity	803.83	557.57	208.28	64.96	37.47
Total Debt	152.61	172.55	18.76	0.58	3.23
Net Cash (Debt)	-25.32	-161.33	-17.59	0.23	-1.93
Net Cash Per Share	-4.11	-27.76	-12.25	0.55	-7.14
Filing Date Shares Outstanding	6.35	6.15	5.81	0.41	0.27
Total Common Shares Outstanding	6.35	5.81	5.52	0.41	0.27
Working Capital	290.2	73.37	24.22	13.86	0.17
Book Value Per Share	64.68	27.36	13.96	64.47	5.69
Tangible Book Value	411.02	159.07	77.16	26.67	1.54
Tangible Book Value Per Share	64.68	27.36	13.96	64.47	5.69
Machinery	-	152.65	36.43	8.88	4.85
Order Backlog	-	1,701	-	-	-