SPL Industries Limited (NSE:SPLIL)

SPL Industries Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	120.59	10.35	12.5	10.91	81.05	45.73
Short-Term Investments	669.74	665.69	229.82	316.58	602.58	750.65
Cash & Short-Term Investments	790.33	676.04	242.32	327.48	683.63	796.38
Cash Growth	42.45%	178.98%	-26.00%	-52.10%	-14.16%	73.11%
Accounts Receivable	67.96	229.61	352.72	296.92	489.66	115.94
Other Receivables	18.99	79.72	59.15	79.26	111.35	23.37
Receivables	86.95	309.33	411.87	376.18	601.01	139.31
Inventory	8.52	10.89	13.78	34.38	26.99	17.29
Prepaid Expenses	-	1.46	0.67	1.4	4.16	3.1
Other Current Assets	32.07	42.56	33.58	33.39	36.1	29.24
Total Current Assets	917.86	1,040	702.22	772.83	1,352	985.31
Property, Plant & Equipment	408.71	397.89	418.93	488.31	377.81	314.29
Long-Term Investments	710.2	576.69	749.58	669.45	208.7	-
Long-Term Deferred Tax Assets	-	-	-	15.8	15.7	16.09
Other Long-Term Assets	193.8	206.38	210.86	144.62	147.53	202.99
Total Assets	2,231	2,221	2,082	2,091	2,102	1,519
Accounts Payable	26.92	30.09	36.46	54.47	379.23	21.22
Accrued Expenses	3.09	21.71	21.9	20.68	24.09	20.43
Short-Term Debt	-	-	0.04	106.59	49.3	44.45
Current Income Taxes Payable	-	-	-	5.91	6.72	-
Other Current Liabilities	68.35	50.01	23.47	22.7	0	-
Total Current Liabilities	98.36	101.81	81.87	210.35	459.34	86.11
Pension & Post-Retirement Benefits	-	5.87	5.33	4.36	6.33	6.62
Long-Term Deferred Tax Liabilities	28.63	23.45	1.99	-	-	-
Other Long-Term Liabilities	6.96	0.63	0.66	1.75	1.25	1.24
Total Liabilities	133.95	131.76	89.85	216.46	466.91	93.97
Common Stock	290	290	290	290	290	290
Additional Paid-In Capital	-	496.75	496.75	496.75	496.75	496.75
Retained Earnings	-	1,050	950.7	831.9	592.25	380.12
Comprehensive Income & Other	1,807	252.83	254.29	255.9	255.73	257.85
Shareholders' Equity	2,097	2,089	1,992	1,875	1,635	1,425
Total Liabilities & Equity	2,231	2,221	2,082	2,091	2,102	1,519
Total Debt	-	-	0.04	106.59	49.3	44.45
Net Cash (Debt)	790.33	676.04	242.28	220.9	634.34	751.92
Net Cash Growth	42.45%	179.03%	9.68%	-65.18%	-15.64%	79.01%
Net Cash Per Share	27.44	23.31	8.35	7.62	21.87	25.93
Filing Date Shares Outstanding	28.33	29	29	29	29	29
Total Common Shares Outstanding	28.33	29	29	29	29	29
Working Capital	819.51	938.48	620.35	562.48	892.55	899.2
Book Value Per Share	74.01	72.05	68.68	64.64	56.37	49.13
Tangible Book Value	2,097	2,089	1,992	1,875	1,635	1,425
Tangible Book Value Per Share	74.01	72.05	68.68	64.64	56.37	49.13
Land	-	205.73	205.73	205.73	205.73	205.73
Buildings	-	153.6	152.75	89.05	89.05	-
Machinery	-	325.75	321.51	314.26	276.83	304.84
Construction In Progress	-	-	-	112.81	25.4	2.5

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