SPP Polymer 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	Sep '25 Sep 30, 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	0.8	0.18	0.79	8.1	12.44	8.88
Cash & Short-Term Investments	0.8	0.18	0.79	8.1	12.44	8.88
Cash Growth	-90.19%	-77.71%	-90.31%	-34.86%	40.12%	28.23%
Accounts Receivable	203.05	162.43	141.18	78.26	102.24	97.18
Other Receivables	-	36.13	36.13	36.13	0.51	0.51
Receivables	260.33	215.95	177.31	114.38	102.75	97.69
Inventory	283.63	289.21	246.08	102.18	119.34	39.64
Prepaid Expenses	-	0.91	0.81	0.89	0.9	1.12
Other Current Assets	-	24.08	21.29	33.57	21.05	4.11
Total Current Assets	544.75	530.33	446.28	259.13	256.49	151.44
Property, Plant & Equipment	217.27	227.1	241.83	270.21	111.08	60.1
Long-Term Investments	-	0.31	0.31	-	-	-
Other Intangible Assets	3.79	6.53	2.73	1.24	-	-
Long-Term Deferred Tax Assets	1.99	1.99	2.94	1.16	4.19	3.9
Other Long-Term Assets	18.43	39.06	15.1	10.06	-0	8.28
Total Assets	798.98	805.32	709.19	541.8	382.19	223.72
Accounts Payable	165.04	186.86	237.01	59.37	42.08	17.18
Accrued Expenses	-	21.16	21.87	13.75	12.4	10.63
Short-Term Debt	102.07	73.87	88.79	95.64	94.19	42.56
Current Portion of Long-Term Debt	-	0.72	16.2	16.18	-	0.06
Current Income Taxes Payable	4.27	7.37	5.91	1.6	1.78	3.68
Other Current Liabilities	30.8	1.61	1.32	2.2	2.52	5.23
Total Current Liabilities	302.19	291.59	371.09	188.74	152.97	79.33
Long-Term Debt	2.96	2.61	84.8	109.7	32.03	4.93
Other Long-Term Liabilities	-	-0	-0	-0	-0	-
Total Liabilities	305.15	294.2	455.88	298.43	185.01	84.27
Common Stock	153.91	153.91	112.41	28.1	27.46	21.6
Additional Paid-In Capital	-	209.56	6.21	90.52	86.66	37.59
Retained Earnings	-	108.12	95.16	85.22	79.66	76.86
Comprehensive Income & Other	339.91	39.53	39.53	39.53	3.4	3.4
Shareholders' Equity	493.83	511.12	253.31	243.36	197.18	139.45
Total Liabilities & Equity	798.98	805.32	709.19	541.8	382.19	223.72
Total Debt	105.03	77.2	189.78	221.52	126.22	47.55
Net Cash (Debt)	-104.24	-77.02	-189	-213.42	-113.78	-38.67
Net Cash Per Share	-	-4.99	-16.90	-18.99	-10.36	-4.48
Filing Date Shares Outstanding	-	15.39	11.24	11.24	10.98	8.64
Total Common Shares Outstanding	-	15.39	11.24	11.24	10.98	8.64
Working Capital	242.56	238.74	75.19	70.39	103.52	72.1
Book Value Per Share	-	33.21	22.53	21.65	17.95	16.14
Tangible Book Value	490.04	504.59	250.58	242.12	197.18	139.45
Tangible Book Value Per Share	-	32.78	22.29	21.54	17.95	16.14
Land	-	15.23	10.43	10.43	10.43	10.43
Buildings	-	107.53	105.16	105.16	39.02	39.02
Machinery	-	391.24	376.22	364.71	215.65	197.82
Construction In Progress	-	-	-	-	43.4	-

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