NSE:SPIC 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	988.1	489.7	690.6	164.2	50.32
Short-Term Investments	265.7	291.9	1,348	254.7	279.69
Trading Asset Securities	-	14	3.7	0.1	0.1
Cash & Short-Term Investments	1,254	795.6	2,042	419	330.12
Cash Growth	57.59%	-61.03%	387.30%	26.92%	-68.73%
Accounts Receivable	139.2	122.3	177.1	100.6	4.5
Other Receivables	-	937.4	872.8	46.2	469
Receivables	139.2	1,060	1,050	146.8	473.5
Inventory	940	803.6	951.5	2,205	4,490
Prepaid Expenses	-	62.3	48.9	51.3	46.05
Other Current Assets	6,233	6,337	1,686	8,348	1,306
Total Current Assets	8,566	9,058	5,778	11,170	6,646
Property, Plant & Equipment	10,622	7,265	6,845	6,567	6,823
Long-Term Investments	2,611	2,222	1,949	1,682	1,476
Other Intangible Assets	1	1	1	1.7	3
Long-Term Deferred Tax Assets	460	955.7	1,309	1,618	1,021
Other Long-Term Assets	2,716	3,348	1,748	977.4	945.75
Total Assets	24,976	22,848	17,630	22,015	16,915
Accounts Payable	2,585	2,364	608.8	6,016	4,881
Accrued Expenses	-	357.7	739.3	381	344.96
Short-Term Debt	5,272	3,880	1,200	1,794	1,490
Current Portion of Long-Term Debt	-	1,858	3,203	1,177	1,153
Current Portion of Leases	6.3	9	8.6	9.8	12.39
Current Income Taxes Payable	82.8	9.6	-	210.9	-
Other Current Liabilities	1,228	552.2	460.5	1,193	1,387
Total Current Liabilities	9,173	9,031	6,221	10,781	9,269
Long-Term Debt	1,706	1,422	240.9	1,014	374.14
Long-Term Leases	43.6	48.5	55.8	11.1	20.92
Long-Term Unearned Revenue	-	358.6	356.2	351.5	311.85
Other Long-Term Liabilities	352	-	-	-	-
Total Liabilities	11,275	10,860	6,874	12,158	9,976
Common Stock	2,036	2,036	2,036	2,036	2,036
Additional Paid-In Capital	-	2,105	2,105	2,105	2,105
Retained Earnings	-	6,891	5,641	4,823	1,918
Comprehensive Income & Other	11,664	956	974.5	893	880.03
Total Common Equity	13,701	11,989	10,756	9,858	6,939
Shareholders' Equity	13,701	11,989	10,756	9,858	6,939
Total Liabilities & Equity	24,976	22,848	17,630	22,015	16,915
Total Debt	7,028	7,217	4,709	4,006	3,051
Net Cash (Debt)	-5,774	-6,422	-2,667	-3,587	-2,721
Net Cash Per Share	-28.37	-31.54	-13.10	-17.61	-13.36
Filing Date Shares Outstanding	203.38	203.64	203.64	203.64	203.64
Total Common Shares Outstanding	203.38	203.64	203.64	203.64	203.64
Working Capital	-607	27.5	-443	388.6	-2,623
Book Value Per Share	67.36	58.87	52.82	48.41	34.08
Tangible Book Value	13,700	11,988	10,755	9,856	6,936
Tangible Book Value Per Share	67.36	58.87	52.81	48.40	34.06
Land	-	533	533	533	582.47
Buildings	-	369.6	355.4	348.7	349.09
Machinery	-	6,282	6,372	7,466	7,615
Construction In Progress	-	1,079	336.6	8.7	18.57

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