NSE:SPECTRUM 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	2017 - 2021
Period Ending	Jun '25 Jun 30, 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	2017 - 2021
Cash & Equivalents	-	45.02	118.08	86.51	22.57	85.01	Upgrade
Short-Term Investments	-	-	344.96	126.31	124.9	107.39	Upgrade
Cash & Short-Term Investments	45.02	45.02	463.04	212.82	147.47	192.4	Upgrade
Cash Growth	-	-90.28%	117.57%	44.32%	-23.35%	49.83%	Upgrade
Accounts Receivable	-	1,245	815.52	416.67	342.79	254.28	Upgrade
Other Receivables	-	-	66.31	57.56	9.67	22.37	Upgrade
Receivables	-	1,275	912.67	488.64	356.49	285.08	Upgrade
Inventory	-	763.98	645.4	697.41	656.75	557.61	Upgrade
Prepaid Expenses	-	-	5.9	6.47	8.51	3.57	Upgrade
Other Current Assets	-	79.19	42.87	28.42	17.02	5.57	Upgrade
Total Current Assets	-	2,163	2,070	1,434	1,186	1,044	Upgrade
Property, Plant & Equipment	-	1,750	1,042	942.13	892.71	749.32	Upgrade
Long-Term Investments	-	14.8	0.05	0.05	-	-	Upgrade
Other Intangible Assets	-	9.27	0.02	0.02	-	0.02	Upgrade
Other Long-Term Assets	-	198.54	60.44	178.46	99.12	95.55	Upgrade
Total Assets	-	4,450	3,173	2,554	2,178	1,889	Upgrade
Accounts Payable	-	376.6	378.96	492.53	382.73	231.98	Upgrade
Accrued Expenses	-	-	78.59	47.46	25.9	23.38	Upgrade
Short-Term Debt	-	-	602.51	471.21	308.99	299.25	Upgrade
Current Portion of Long-Term Debt	-	1,014	113.07	142.13	108.54	82.32	Upgrade
Current Portion of Leases	-	27.94	-	-	-	-	Upgrade
Current Income Taxes Payable	-	44.32	87.64	29.19	22.38	15.83	Upgrade
Other Current Liabilities	-	157.95	8.43	11.71	44.14	58.03	Upgrade
Total Current Liabilities	-	1,621	1,269	1,194	892.67	710.78	Upgrade
Long-Term Debt	-	669.87	171.84	379.44	369.3	394.43	Upgrade
Long-Term Leases	-	179.51	-	-	-	-	Upgrade
Long-Term Deferred Tax Liabilities	-	69.87	25.3	25.05	21	13.87	Upgrade
Other Long-Term Liabilities	-	2.45	9.35	34.87	61.21	-	Upgrade
Total Liabilities	-	2,542	1,476	1,634	1,344	1,119	Upgrade
Common Stock	-	156.07	156.07	151.2	151.2	151.2	Upgrade
Additional Paid-In Capital	-	-	912.63	353.64	351.2	348.77	Upgrade
Retained Earnings	-	-	567.9	385.8	301.3	239.87	Upgrade
Comprehensive Income & Other	-	1,750	60.22	30.19	30.19	30.19	Upgrade
Total Common Equity	1,906	1,906	1,697	920.82	833.89	770.02	Upgrade
Minority Interest	-	2.02	-	-	-	-	Upgrade
Shareholders' Equity	1,908	1,908	1,697	920.82	833.89	770.02	Upgrade
Total Liabilities & Equity	-	4,450	3,173	2,554	2,178	1,889	Upgrade
Total Debt	1,891	1,891	887.42	992.78	786.82	776	Upgrade
Net Cash (Debt)	-1,846	-1,846	-424.38	-779.96	-639.36	-583.6	Upgrade
Net Cash Per Share	-117.40	-117.50	-27.20	-51.59	-42.26	-38.64	Upgrade
Filing Date Shares Outstanding	15.59	15.61	15.61	15.12	15.12	15.12	Upgrade
Total Common Shares Outstanding	15.59	15.61	15.61	15.12	15.12	15.12	Upgrade
Working Capital	-	542.22	800.66	239.53	293.57	333.44	Upgrade
Book Value Per Share	122.08	122.08	108.72	60.90	55.15	50.93	Upgrade
Tangible Book Value	1,896	1,896	1,697	920.8	833.89	770	Upgrade
Tangible Book Value Per Share	121.48	121.48	108.72	60.90	55.15	50.93	Upgrade
Land	-	-	101.44	101.44	-	36.98	Upgrade
Machinery	-	-	1,162	1,073	-	882.53	Upgrade
Construction In Progress	-	-	226.18	151.03	-	45.18	Upgrade

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.