SPL Industries 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	Dec '25 Dec 31, 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	-	10.35	12.5	10.91	81.05	45.73
Short-Term Investments	-	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	-	229.61	352.72	296.92	489.66	115.94
Other Receivables	-	79.72	59.15	79.26	111.35	23.37
Receivables	-	309.33	411.87	376.18	601.01	139.31
Inventory	-	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	-	42.56	33.58	33.39	36.1	29.24
Total Current Assets	-	1,040	702.22	772.83	1,352	985.31
Property, Plant & Equipment	-	397.89	418.93	488.31	377.81	314.29
Long-Term Investments	-	576.69	749.58	669.45	208.7	-
Long-Term Deferred Tax Assets	-	-	-	15.8	15.7	16.09
Other Long-Term Assets	-	206.38	210.86	144.62	147.53	202.99
Total Assets	-	2,221	2,082	2,091	2,102	1,519
Accounts Payable	-	30.09	36.46	54.47	379.23	21.22
Accrued Expenses	-	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	-	50.01	23.47	22.7	0	-
Total Current Liabilities	-	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	-	23.45	1.99	-	-	-
Other Long-Term Liabilities	-	0.63	0.66	1.75	1.25	1.24
Total Liabilities	-	131.76	89.85	216.46	466.91	93.97
Common Stock	-	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	-	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	-	2,221	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	27.31	23.31	8.35	7.62	21.87	25.93
Filing Date Shares Outstanding	29.08	29	29	29	29	29
Total Common Shares Outstanding	29.08	29	29	29	29	29
Working Capital	-	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.