NSE:SPECTRUM 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	332.41	45.02	118.08	86.51	22.57
Short-Term Investments	-	-	-	126.31	124.9
Cash & Short-Term Investments	332.41	45.02	118.08	212.82	147.47
Cash Growth	638.35%	-61.87%	-44.52%	44.32%	-23.35%
Accounts Receivable	865.21	1,245	815.52	416.67	342.79
Other Receivables	-	69.56	66.64	57.56	9.67
Receivables	899.86	1,344	912.88	488.64	356.49
Inventory	1,531	763.98	645.4	697.41	656.75
Prepaid Expenses	-	6.26	5.9	6.47	8.51
Other Current Assets	178.02	3.37	0.12	28.42	17.02
Total Current Assets	2,941	2,163	1,682	1,434	1,186
Property, Plant & Equipment	3,167	1,750	1,092	942.13	892.71
Long-Term Investments	8.44	14.8	1.69	0.05	-
Goodwill	-	9.1	-	-	-
Other Intangible Assets	15.47	0.17	0.08	0.02	-
Other Long-Term Assets	546.09	512.87	405.23	178.46	99.12
Total Assets	6,678	4,450	3,182	2,554	2,178
Accounts Payable	158.42	330.42	109.97	492.53	382.73
Accrued Expenses	-	-	-	47.46	25.9
Short-Term Debt	-	899.89	588.67	471.21	308.99
Current Portion of Long-Term Debt	925.1	113.9	113.07	142.13	108.54
Current Portion of Leases	48.74	27.94	31.27	-	-
Current Income Taxes Payable	215.24	44.33	44.44	29.19	22.38
Other Current Liabilities	845.26	204.12	369.48	11.71	44.14
Total Current Liabilities	2,193	1,621	1,257	1,194	892.67
Long-Term Debt	1,266	669.87	173.55	379.44	369.3
Long-Term Leases	253.07	179.51	37.07	-	-
Long-Term Deferred Tax Liabilities	55.03	69.87	51.17	25.05	21
Other Long-Term Liabilities	462.17	2.45	11.13	34.87	61.21
Total Liabilities	4,229	2,542	1,530	1,634	1,344
Common Stock	157.14	156.07	156.07	151.2	151.2
Additional Paid-In Capital	-	915.42	912.63	353.64	351.2
Retained Earnings	-	773.94	522.83	385.8	301.3
Comprehensive Income & Other	2,287	60.22	60.22	30.19	30.19
Total Common Equity	2,444	1,906	1,652	920.82	833.89
Minority Interest	4.77	2.02	-	-	-
Shareholders' Equity	2,449	1,908	1,652	920.82	833.89
Total Liabilities & Equity	6,678	4,450	3,182	2,554	2,178
Total Debt	2,493	1,891	943.63	992.78	786.82
Net Cash (Debt)	-2,160	-1,846	-825.55	-779.96	-639.36
Net Cash Per Share	-137.79	-117.48	-52.89	-51.59	-42.26
Filing Date Shares Outstanding	15.68	15.61	15.61	15.12	15.12
Total Common Shares Outstanding	15.68	15.61	15.61	15.12	15.12
Working Capital	748.42	542.22	425.46	239.53	293.57
Book Value Per Share	155.83	122.11	105.84	60.90	55.15
Tangible Book Value	2,429	1,896	1,652	920.8	833.89
Tangible Book Value Per Share	154.85	121.51	105.83	60.90	55.15
Land	-	-	-	101.44	-
Machinery	-	-	-	1,073	-
Construction In Progress	-	-	-	151.03	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.