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
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	-	45.02	118.08	86.51	22.57	85.01
Short-Term Investments	-	-	-	126.31	124.9	107.39
Cash & Short-Term Investments	25.7	45.02	118.08	212.82	147.47	192.4
Cash Growth	-	-61.87%	-44.52%	44.32%	-23.35%	49.83%
Accounts Receivable	-	1,245	815.52	416.67	342.79	254.28
Other Receivables	-	69.56	66.64	57.56	9.67	22.37
Receivables	-	1,344	912.88	488.64	356.49	285.08
Inventory	-	763.98	645.4	697.41	656.75	557.61
Prepaid Expenses	-	6.26	5.9	6.47	8.51	3.57
Other Current Assets	-	3.37	0.12	28.42	17.02	5.57
Total Current Assets	-	2,163	1,682	1,434	1,186	1,044
Property, Plant & Equipment	-	1,750	1,092	942.13	892.71	749.32
Long-Term Investments	-	14.8	1.69	0.05	-	-
Goodwill	-	9.1	-	-	-	-
Other Intangible Assets	-	0.17	0.08	0.02	-	0.02
Other Long-Term Assets	-	512.87	405.23	178.46	99.12	95.55
Total Assets	-	4,450	3,182	2,554	2,178	1,889
Accounts Payable	-	330.42	109.97	492.53	382.73	231.98
Accrued Expenses	-	-	-	47.46	25.9	23.38
Short-Term Debt	-	899.89	588.67	471.21	308.99	299.25
Current Portion of Long-Term Debt	-	113.9	113.07	142.13	108.54	82.32
Current Portion of Leases	-	27.94	31.27	-	-	-
Current Income Taxes Payable	-	44.33	44.44	29.19	22.38	15.83
Other Current Liabilities	-	204.12	369.48	11.71	44.14	58.03
Total Current Liabilities	-	1,621	1,257	1,194	892.67	710.78
Long-Term Debt	-	669.87	173.55	379.44	369.3	394.43
Long-Term Leases	-	179.51	37.07	-	-	-
Long-Term Deferred Tax Liabilities	-	69.87	51.17	25.05	21	13.87
Other Long-Term Liabilities	-	2.45	11.13	34.87	61.21	-
Total Liabilities	-	2,542	1,530	1,634	1,344	1,119
Common Stock	-	156.07	156.07	151.2	151.2	151.2
Additional Paid-In Capital	-	915.42	912.63	353.64	351.2	348.77
Retained Earnings	-	773.94	522.83	385.8	301.3	239.87
Comprehensive Income & Other	-	60.22	60.22	30.19	30.19	30.19
Total Common Equity	2,155	1,906	1,652	920.82	833.89	770.02
Minority Interest	-	2.02	-	-	-	-
Shareholders' Equity	2,155	1,908	1,652	920.82	833.89	770.02
Total Liabilities & Equity	-	4,450	3,182	2,554	2,178	1,889
Total Debt	1,640	1,891	943.63	992.78	786.82	776
Net Cash (Debt)	-1,614	-1,846	-825.55	-779.96	-639.36	-583.6
Net Cash Per Share	-102.78	-117.48	-52.89	-51.59	-42.26	-38.64
Filing Date Shares Outstanding	15.71	15.61	15.61	15.12	15.12	15.12
Total Common Shares Outstanding	15.71	15.61	15.61	15.12	15.12	15.12
Working Capital	-	542.22	425.46	239.53	293.57	333.44
Book Value Per Share	137.11	122.11	105.84	60.90	55.15	50.93
Tangible Book Value	2,155	1,896	1,652	920.8	833.89	770
Tangible Book Value Per Share	137.11	121.51	105.83	60.90	55.15	50.93
Land	-	-	-	101.44	-	36.98
Machinery	-	-	-	1,073	-	882.53
Construction In Progress	-	-	-	151.03	-	45.18

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