SP Refractories Limited (NSE:SPRL)

SP Refractories Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.06	0.08	0.07	8.22	0.02
Cash & Short-Term Investments	0.06	0.08	0.07	8.22	0.02
Cash Growth	-25.32%	8.22%	-99.11%	32932.02%	-69.27%
Accounts Receivable	63.37	64.1	60.92	60.58	69.55
Other Receivables	-	0.01	0.01	0.01	0.01
Receivables	64.09	64.11	60.93	60.58	69.55
Inventory	47.56	28.91	30.38	23	13.9
Other Current Assets	4.47	5.95	5.39	11.74	2.49
Total Current Assets	116.17	99.04	96.77	103.54	85.96
Property, Plant & Equipment	71.06	71.18	62.95	48.01	19
Long-Term Investments	0.12	0.11	0.11	0.15	0.14
Other Long-Term Assets	1.45	1.07	1.16	1.14	0.62
Total Assets	188.81	171.41	160.99	152.83	105.72
Accounts Payable	9.31	11.56	13.66	15.25	10.09
Accrued Expenses	-	6.36	3.15	2.15	6.89
Short-Term Debt	32.7	25.85	33.13	38.84	35.3
Current Income Taxes Payable	-	0.43	0.18	0.28	3.09
Other Current Liabilities	6.07	0.46	0.17	0.74	0.46
Total Current Liabilities	48.08	44.66	50.29	57.26	55.83
Long-Term Debt	11.72	20.87	21.07	11.89	2.6
Long-Term Deferred Tax Liabilities	1.32	0.89	0.23	0.44	0.59
Other Long-Term Liabilities	1.8	-	-	-	-
Total Liabilities	62.91	66.42	71.59	69.59	59.01
Common Stock	17.9	17.9	17.9	17.9	14.92
Additional Paid-In Capital	-	23.81	23.81	23.81	-
Retained Earnings	108	63.28	47.7	41.54	31.79
Shareholders' Equity	125.89	104.99	89.4	83.24	46.71
Total Liabilities & Equity	188.81	171.41	160.99	152.83	105.72
Total Debt	44.41	46.72	54.2	50.73	37.89
Net Cash (Debt)	-44.35	-46.64	-54.13	-42.51	-37.87
Net Cash Per Share	-24.78	-26.06	-30.25	-28.34	-22.54
Filing Date Shares Outstanding	1.79	1.79	1.79	1.79	1.49
Total Common Shares Outstanding	1.79	1.79	1.79	1.79	1.49
Working Capital	68.1	54.38	46.49	46.28	30.13
Book Value Per Share	70.33	58.67	49.96	46.52	31.31
Tangible Book Value	125.89	104.99	89.4	83.24	46.71
Tangible Book Value Per Share	70.33	58.67	49.96	46.52	31.31
Land	-	24.62	24.62	24.62	-
Buildings	-	3.27	3.27	2.38	-
Machinery	-	61.61	35.81	37.28	-
Construction In Progress	-	-	24.08	7.59	-

Updated Mar 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.