SPL Industries 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	104.78	10.35	12.5	10.91	81.05
Short-Term Investments	687.78	665.69	229.82	316.58	602.58
Cash & Short-Term Investments	792.56	676.04	242.32	327.48	683.63
Cash Growth	17.23%	178.98%	-26.00%	-52.10%	-14.16%
Accounts Receivable	162.73	229.61	352.72	296.92	489.66
Other Receivables	13.67	79.72	59.15	79.26	111.35
Receivables	176.4	309.33	411.87	376.18	601.01
Inventory	11.26	10.89	13.78	34.38	26.99
Prepaid Expenses	-	1.46	0.67	1.4	4.16
Other Current Assets	20.93	42.56	33.58	33.39	36.1
Total Current Assets	1,001	1,040	702.22	772.83	1,352
Property, Plant & Equipment	426.41	397.89	418.93	488.31	377.81
Long-Term Investments	194.18	576.69	749.58	669.45	208.7
Long-Term Deferred Tax Assets	-	-	-	15.8	15.7
Other Long-Term Assets	729.12	206.38	210.86	144.62	147.53
Total Assets	2,351	2,221	2,082	2,091	2,102
Accounts Payable	126.03	30.09	36.46	54.47	379.23
Accrued Expenses	-	21.71	21.9	20.68	24.09
Short-Term Debt	-	-	0.04	106.59	49.3
Current Income Taxes Payable	-	-	-	5.91	6.72
Other Current Liabilities	48.46	50.01	23.47	22.7	0
Total Current Liabilities	174.49	101.81	81.87	210.35	459.34
Pension & Post-Retirement Benefits	5.36	5.87	5.33	4.36	6.33
Long-Term Deferred Tax Liabilities	10.33	23.45	1.99	-	-
Other Long-Term Liabilities	0.22	0.63	0.66	1.75	1.25
Total Liabilities	190.4	131.76	89.85	216.46	466.91
Common Stock	290	290	290	290	290
Additional Paid-In Capital	-	496.75	496.75	496.75	496.75
Retained Earnings	-	1,050	950.7	831.9	592.25
Comprehensive Income & Other	1,870	252.83	254.29	255.9	255.73
Shareholders' Equity	2,160	2,089	1,992	1,875	1,635
Total Liabilities & Equity	2,351	2,221	2,082	2,091	2,102
Total Debt	-	-	0.04	106.59	49.3
Net Cash (Debt)	792.56	676.04	242.28	220.9	634.34
Net Cash Growth	17.23%	179.03%	9.68%	-65.18%	-15.64%
Net Cash Per Share	27.28	23.31	8.35	7.62	21.87
Filing Date Shares Outstanding	28.92	29	29	29	29
Total Common Shares Outstanding	28.92	29	29	29	29
Working Capital	826.66	938.48	620.35	562.48	892.55
Book Value Per Share	74.70	72.05	68.68	64.64	56.37
Tangible Book Value	2,160	2,089	1,992	1,875	1,635
Tangible Book Value Per Share	74.70	72.05	68.68	64.64	56.37
Land	-	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
Construction In Progress	-	-	-	112.81	25.4