Spectrum Electrical Industries Limited (NSE:SPECTRUM)

NSE:SPECTRUM Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	45.02	118.08	86.51	22.57	85.01
Short-Term Investments	-	344.96	126.31	124.9	107.39
Cash & Short-Term Investments	45.02	463.04	212.82	147.47	192.4
Cash Growth	-90.28%	117.57%	44.32%	-23.35%	49.83%
Accounts Receivable	1,245	815.52	416.67	342.79	254.28
Other Receivables	-	66.31	57.56	9.67	22.37
Receivables	1,275	912.67	488.64	356.49	285.08
Inventory	763.98	645.4	697.41	656.75	557.61
Prepaid Expenses	-	5.9	6.47	8.51	3.57
Other Current Assets	79.19	42.87	28.42	17.02	5.57
Total Current Assets	2,163	2,070	1,434	1,186	1,044
Property, Plant & Equipment	1,750	1,042	942.13	892.71	749.32
Long-Term Investments	14.8	0.05	0.05	-	-
Other Intangible Assets	9.27	0.02	0.02	-	0.02
Other Long-Term Assets	198.54	60.44	178.46	99.12	95.55
Total Assets	4,450	3,173	2,554	2,178	1,889
Accounts Payable	376.6	378.96	492.53	382.73	231.98
Accrued Expenses	-	78.59	47.46	25.9	23.38
Short-Term Debt	-	602.51	471.21	308.99	299.25
Current Portion of Long-Term Debt	1,014	113.07	142.13	108.54	82.32
Current Portion of Leases	27.94	-	-	-	-
Current Income Taxes Payable	44.32	87.64	29.19	22.38	15.83
Other Current Liabilities	157.95	8.43	11.71	44.14	58.03
Total Current Liabilities	1,621	1,269	1,194	892.67	710.78
Long-Term Debt	669.87	171.84	379.44	369.3	394.43
Long-Term Leases	179.51	-	-	-	-
Long-Term Deferred Tax Liabilities	69.87	25.3	25.05	21	13.87
Other Long-Term Liabilities	2.45	9.35	34.87	61.21	-
Total Liabilities	2,542	1,476	1,634	1,344	1,119
Common Stock	156.07	156.07	151.2	151.2	151.2
Additional Paid-In Capital	-	912.63	353.64	351.2	348.77
Retained Earnings	-	567.9	385.8	301.3	239.87
Comprehensive Income & Other	1,750	60.22	30.19	30.19	30.19
Total Common Equity	1,906	1,697	920.82	833.89	770.02
Minority Interest	2.02	-	-	-	-
Shareholders' Equity	1,908	1,697	920.82	833.89	770.02
Total Liabilities & Equity	4,450	3,173	2,554	2,178	1,889
Total Debt	1,891	887.42	992.78	786.82	776
Net Cash (Debt)	-1,846	-424.38	-779.96	-639.36	-583.6
Net Cash Per Share	-117.50	-27.20	-51.59	-42.26	-38.64
Filing Date Shares Outstanding	15.61	15.61	15.12	15.12	15.12
Total Common Shares Outstanding	15.61	15.61	15.12	15.12	15.12
Working Capital	542.22	800.66	239.53	293.57	333.44
Book Value Per Share	122.08	108.72	60.90	55.15	50.93
Tangible Book Value	1,896	1,697	920.8	833.89	770
Tangible Book Value Per Share	121.48	108.72	60.90	55.15	50.93
Land	-	101.44	101.44	-	36.98
Machinery	-	1,162	1,073	-	882.53
Construction In Progress	-	226.18	151.03	-	45.18

Updated Nov 12, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.