SP Refractories Limited (NSE:SPRL)

SP Refractories Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	1.87	0.07	0.06	0.08	0.07	8.22
Cash & Short-Term Investments	27.16	0.07	0.06	0.08	0.07	8.22
Cash Growth	31486.05%	23.73%	-25.32%	8.22%	-99.11%	32932.02%
Accounts Receivable	54.46	49.35	63.37	64.1	60.92	60.58
Other Receivables	-	0.62	0.62	0.01	0.01	0.01
Receivables	55.16	49.97	64	64.11	60.93	60.58
Inventory	39.59	54.36	47.56	28.91	30.38	23
Other Current Assets	10.94	5.35	4.56	5.95	5.39	11.74
Total Current Assets	132.85	109.75	116.17	99.04	96.77	103.54
Property, Plant & Equipment	73.22	75.55	71.06	71.18	62.95	48.01
Long-Term Investments	0.75	0.58	0.12	0.11	0.11	0.15
Other Long-Term Assets	2.01	1.87	1.45	1.08	1.16	1.14
Total Assets	208.84	187.75	188.81	171.41	160.99	152.83

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	6.81	7.3	9.31	11.56	13.66	15.25
Accrued Expenses	-	3.57	5.03	6.36	3.15	2.15
Short-Term Debt	8.09	1.24	32.7	25.85	33.13	38.84
Current Income Taxes Payable	-	1.02	0.02	0.43	0.18	0.28
Other Current Liabilities	6.01	0.42	1.03	0.46	0.17	0.74
Total Current Liabilities	20.91	13.55	48.08	44.66	50.29	57.26
Long-Term Debt	8.22	9.45	11.72	20.87	21.07	11.89
Pension & Post-Retirement Benefits	1.88	1.88	1.8	-	-	-
Long-Term Deferred Tax Liabilities	1.77	1.69	1.32	0.89	0.23	0.44
Other Long-Term Liabilities	0	0	-	-	-	-
Total Liabilities	32.78	26.57	62.91	66.42	71.59	69.59

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	17.9	17.9	17.9	17.9	17.9	17.9
Additional Paid-In Capital	-	23.81	23.81	23.81	23.81	23.81
Retained Earnings	-	119.48	84.19	63.28	47.7	41.54
Shareholders' Equity	176.06	161.18	125.89	104.99	89.4	83.24
Total Liabilities & Equity	208.84	187.75	188.81	171.41	160.99	152.83

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	16.31	10.69	44.41	46.72	54.2	50.73
Net Cash (Debt)	10.85	-10.62	-44.35	-46.64	-54.13	-42.51
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	6.06	-5.93	-24.79	-26.06	-30.25	-28.34
Filing Date Shares Outstanding	1.79	1.79	1.79	1.79	1.79	1.79
Total Common Shares Outstanding	1.79	1.79	1.79	1.79	1.79	1.79
Working Capital	111.94	96.2	68.1	54.38	46.49	46.28
Book Value Per Share	98.35	90.07	70.35	58.67	49.96	46.52
Tangible Book Value	176.06	161.18	125.89	104.99	89.4	83.24
Tangible Book Value Per Share	98.35	90.07	70.35	58.67	49.96	46.52
Land	-	24.62	24.62	24.62	24.62	24.62
Buildings	-	3.71	3.71	3.27	3.27	2.38
Machinery	-	65.96	65.05	61.61	35.81	37.28
Construction In Progress	-	-	-	-	24.08	7.59

Data Source: S&P Global Market Intelligence Last updated: Aug 22, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Nov 12, 2026

Data Sources Report a data error