NSE:SPECTSTM 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	529.59	360.52	723.73	62.22	54.27
Cash & Short-Term Investments	529.59	360.52	723.73	62.22	54.27
Cash Growth	46.90%	-50.19%	1063.18%	14.65%	-54.18%
Accounts Receivable	1,222	1,187	785.46	601.49	408.26
Other Receivables	-	18.09	27.63	25.17	17.42
Receivables	1,515	1,256	814.58	626.66	425.68
Inventory	49.67	75.6	20.09	46.36	20.04
Prepaid Expenses	-	15.2	14.94	14.65	8.73
Other Current Assets	125	614.82	269.17	104.13	92.09
Total Current Assets	2,219	2,322	1,843	854.02	600.81
Property, Plant & Equipment	432.66	77.72	65.81	32.48	26.29
Long-Term Investments	-	-	-	-	8.11
Other Intangible Assets	61.15	11.72	0.73	0.62	0.93
Long-Term Deferred Tax Assets	86.1	79.36	87.78	70.36	5.5
Other Long-Term Assets	6.49	4.12	5.42	3.53	2.55
Total Assets	2,805	2,495	2,002	961.01	644.19
Accounts Payable	30.22	18.74	25.13	21.23	14.96
Accrued Expenses	2.97	89.13	147.96	107.58	78.61
Short-Term Debt	-	347	0.01	34.13	96.04
Current Portion of Long-Term Debt	180.78	3.45	4.21	2.3	3.21
Other Current Liabilities	723.11	420.45	337.92	226.45	161.71
Total Current Liabilities	937.08	878.77	515.23	391.69	354.53
Long-Term Debt	123.25	0.9	4.44	1.13	3.43
Pension & Post-Retirement Benefits	-	14.5	11.22	8.29	6.81
Other Long-Term Liabilities	23.97	5.06	4.91	1.45	0.02
Total Liabilities	1,084	899.23	535.8	402.56	364.79
Common Stock	230.93	230.93	230.93	179.07	85.5
Additional Paid-In Capital	-	773.81	778.05	39.58	-
Retained Earnings	-	517.14	444.82	328.92	183.92
Comprehensive Income & Other	1,490	73.82	12.14	10.49	9.57
Total Common Equity	1,721	1,596	1,466	558.06	278.99
Minority Interest	-	-	0.51	0.39	0.41
Shareholders' Equity	1,721	1,596	1,466	558.45	279.4
Total Liabilities & Equity	2,805	2,495	2,002	961.01	644.19
Total Debt	304.03	351.35	8.66	37.56	102.68
Net Cash (Debt)	225.56	9.17	715.07	24.66	-48.41
Net Cash Growth	2359.76%	-98.72%	2799.72%	-	-
Net Cash Per Share	9.16	0.37	32.63	1.42	-2.69
Filing Date Shares Outstanding	23.02	23.09	23.09	17.91	18.02
Total Common Shares Outstanding	23.02	23.09	23.09	17.91	18.02
Working Capital	1,282	1,443	1,327	462.33	246.28
Book Value Per Share	74.76	69.10	63.48	31.16	15.48
Tangible Book Value	1,660	1,584	1,465	557.44	278.06
Tangible Book Value Per Share	72.10	68.59	63.45	31.13	15.43
Machinery	-	142.04	110.23	70.4	52.45
Construction In Progress	-	2.95	-	-	-