SP Refractories 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	0.09	0.06	0.08	0.07	8.22	0.02
Cash & Short-Term Investments	0.09	0.06	0.08	0.07	8.22	0.02
Cash Growth	22.86%	-25.32%	8.22%	-99.11%	32932.02%	-69.27%
Accounts Receivable	78.2	63.37	64.1	60.92	60.58	69.55
Other Receivables	-	0.62	0.01	0.01	0.01	0.01
Receivables	78.91	64	64.11	60.93	60.58	69.55
Inventory	26.64	47.56	28.91	30.38	23	13.9
Other Current Assets	13.13	4.56	5.95	5.39	11.74	2.49
Total Current Assets	118.76	116.17	99.04	96.77	103.54	85.96
Property, Plant & Equipment	69.7	71.06	71.18	62.95	48.01	19
Long-Term Investments	0.27	0.12	0.11	0.11	0.15	0.14
Other Long-Term Assets	1.83	1.45	1.08	1.16	1.14	0.62
Total Assets	190.56	188.81	171.41	160.99	152.83	105.72
Accounts Payable	9.8	9.31	11.56	13.66	15.25	10.09
Accrued Expenses	0.14	5.03	6.36	3.15	2.15	6.89
Short-Term Debt	4.23	32.7	25.85	33.13	38.84	35.3
Current Income Taxes Payable	-	0.02	0.43	0.18	0.28	3.09
Other Current Liabilities	14.62	1.03	0.46	0.17	0.74	0.46
Total Current Liabilities	28.78	48.08	44.66	50.29	57.26	55.83
Long-Term Debt	10.63	11.72	20.87	21.07	11.89	2.6
Pension & Post-Retirement Benefits	1.8	1.8	-	-	-	-
Long-Term Deferred Tax Liabilities	1.49	1.32	0.89	0.23	0.44	0.59
Other Long-Term Liabilities	-0	-0	-	-	-	-
Total Liabilities	42.7	62.91	66.42	71.59	69.59	59.01
Common Stock	17.9	17.9	17.9	17.9	17.9	14.92
Additional Paid-In Capital	-	23.81	23.81	23.81	23.81	-
Retained Earnings	-	84.19	63.28	47.7	41.54	31.79
Shareholders' Equity	147.86	125.89	104.99	89.4	83.24	46.71
Total Liabilities & Equity	190.56	188.81	171.41	160.99	152.83	105.72
Total Debt	14.86	44.41	46.72	54.2	50.73	37.89
Net Cash (Debt)	-14.77	-44.35	-46.64	-54.13	-42.51	-37.87
Net Cash Per Share	-8.26	-24.79	-26.06	-30.25	-28.34	-22.54
Filing Date Shares Outstanding	1.79	1.79	1.79	1.79	1.79	1.49
Total Common Shares Outstanding	1.79	1.79	1.79	1.79	1.79	1.49
Working Capital	89.98	68.1	54.38	46.49	46.28	30.13
Book Value Per Share	82.60	70.35	58.67	49.96	46.52	31.31
Tangible Book Value	147.86	125.89	104.99	89.4	83.24	46.71
Tangible Book Value Per Share	82.60	70.35	58.67	49.96	46.52	31.31
Land	-	24.62	24.62	24.62	24.62	-
Buildings	-	3.71	3.27	3.27	2.38	-
Machinery	-	65.05	61.61	35.81	37.28	-
Construction In Progress	-	-	-	24.08	7.59	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.