NSE:SPECTSTM 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	Sep '25 Sep 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
Cash & Equivalents	431.03	360.52	723.73	62.22	54.27	77.5
Short-Term Investments	-	-	-	-	-	40.95
Cash & Short-Term Investments	431.03	360.52	723.73	62.22	54.27	118.44
Cash Growth	25.07%	-50.19%	1063.18%	14.65%	-54.18%	7.32%
Accounts Receivable	1,186	1,187	785.46	601.49	408.26	248.78
Other Receivables	-	18.09	27.63	25.17	17.42	-
Receivables	1,797	1,256	814.58	626.66	425.68	248.78
Inventory	-	75.6	20.09	46.36	20.04	-
Prepaid Expenses	-	15.2	14.94	14.65	8.73	6.62
Other Current Assets	72.67	614.82	269.17	104.13	92.09	55.02
Total Current Assets	2,300	2,322	1,843	854.02	600.81	428.87
Property, Plant & Equipment	359.64	77.72	65.81	32.48	26.29	17.01
Long-Term Investments	-	-	-	-	8.11	7.98
Other Intangible Assets	16.75	11.72	0.73	0.62	0.93	0.91
Long-Term Deferred Tax Assets	70.92	79.36	87.78	70.36	5.5	4.37
Other Long-Term Assets	5.66	4.12	5.42	3.53	2.55	3.88
Total Assets	2,753	2,495	2,002	961.01	644.19	463.02
Accounts Payable	22.04	18.74	25.13	21.23	14.96	9.86
Accrued Expenses	-	89.13	147.96	107.58	78.61	237.81
Short-Term Debt	309.64	347	0.01	34.13	96.04	0
Current Portion of Long-Term Debt	-	3.45	4.21	2.3	3.21	2.99
Other Current Liabilities	632.91	420.45	337.92	226.45	161.71	6.17
Total Current Liabilities	964.59	878.77	515.23	391.69	354.53	256.84
Long-Term Debt	130.5	0.9	4.44	1.13	3.43	3.08
Pension & Post-Retirement Benefits	-	14.5	11.22	8.29	6.81	5.47
Other Long-Term Liabilities	21.54	5.06	4.91	1.45	0.02	-0
Total Liabilities	1,117	899.23	535.8	402.56	364.79	265.39
Common Stock	230.93	230.93	230.93	179.07	85.5	95
Additional Paid-In Capital	-	773.81	778.05	39.58	-	-
Retained Earnings	-	517.14	444.82	328.92	183.92	102.68
Comprehensive Income & Other	1,406	73.82	12.14	10.49	9.57	-0.05
Total Common Equity	1,637	1,596	1,466	558.06	278.99	197.63
Minority Interest	-	-	0.51	0.39	0.41	-
Shareholders' Equity	1,637	1,596	1,466	558.45	279.4	197.63
Total Liabilities & Equity	2,753	2,495	2,002	961.01	644.19	463.02
Total Debt	440.14	351.35	8.66	37.56	102.68	6.07
Net Cash (Debt)	-9.11	9.17	715.07	24.66	-48.41	112.37
Net Cash Growth	-	-98.72%	2799.72%	-	-	64.91%
Net Cash Per Share	-0.39	0.37	32.63	1.42	-2.69	6.07
Filing Date Shares Outstanding	23.15	23.09	23.09	17.91	18.02	18.53
Total Common Shares Outstanding	23.15	23.09	23.09	17.91	18.02	18.53
Working Capital	1,336	1,443	1,327	462.33	246.28	172.03
Book Value Per Share	70.70	69.10	63.48	31.16	15.48	10.67
Tangible Book Value	1,620	1,584	1,465	557.44	278.06	196.72
Tangible Book Value Per Share	69.98	68.59	63.45	31.13	15.43	10.62
Machinery	-	142.04	110.23	70.4	52.45	35.4
Construction In Progress	-	2.95	-	-	-	-

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