SP Refractories 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	0.07	0.06	0.08	0.07	8.22
Cash & Short-Term Investments	0.07	0.06	0.08	0.07	8.22
Cash Growth	23.73%	-25.32%	8.22%	-99.11%	32932.02%
Accounts Receivable	49.35	63.37	64.1	60.92	60.58
Other Receivables	-	0.62	0.01	0.01	0.01
Receivables	50.07	64	64.11	60.93	60.58
Inventory	54.36	47.56	28.91	30.38	23
Other Current Assets	5.25	4.56	5.95	5.39	11.74
Total Current Assets	109.75	116.17	99.04	96.77	103.54
Property, Plant & Equipment	75.55	71.06	71.18	62.95	48.01
Long-Term Investments	0.58	0.12	0.11	0.11	0.15
Other Long-Term Assets	1.87	1.45	1.08	1.16	1.14
Total Assets	187.75	188.81	171.41	160.99	152.83
Accounts Payable	7.3	9.31	11.56	13.66	15.25
Accrued Expenses	-	5.03	6.36	3.15	2.15
Short-Term Debt	1.24	32.7	25.85	33.13	38.84
Current Income Taxes Payable	-	0.02	0.43	0.18	0.28
Other Current Liabilities	5.01	1.03	0.46	0.17	0.74
Total Current Liabilities	13.55	48.08	44.66	50.29	57.26
Long-Term Debt	9.45	11.72	20.87	21.07	11.89
Pension & Post-Retirement Benefits	-	1.8	-	-	-
Long-Term Deferred Tax Liabilities	1.69	1.32	0.89	0.23	0.44
Other Long-Term Liabilities	1.88	-0	-	-	-
Total Liabilities	26.57	62.91	66.42	71.59	69.59
Common Stock	17.9	17.9	17.9	17.9	17.9
Additional Paid-In Capital	-	23.81	23.81	23.81	23.81
Retained Earnings	-	84.19	63.28	47.7	41.54
Comprehensive Income & Other	143.29	-	-	-	-
Shareholders' Equity	161.18	125.89	104.99	89.4	83.24
Total Liabilities & Equity	187.75	188.81	171.41	160.99	152.83
Total Debt	10.69	44.41	46.72	54.2	50.73
Net Cash (Debt)	-10.62	-44.35	-46.64	-54.13	-42.51
Net Cash Per Share	-5.93	-24.79	-26.06	-30.25	-28.34
Filing Date Shares Outstanding	1.79	1.79	1.79	1.79	1.79
Total Common Shares Outstanding	1.79	1.79	1.79	1.79	1.79
Working Capital	96.2	68.1	54.38	46.49	46.28
Book Value Per Share	90.10	70.35	58.67	49.96	46.52
Tangible Book Value	161.18	125.89	104.99	89.4	83.24
Tangible Book Value Per Share	90.10	70.35	58.67	49.96	46.52
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

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