Studds Accessories Limited (NSE:STUDDS)

Studds Accessories Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	942.47	389.82	355.72	248.73	190.44	441.86
Short-Term Investments	-	329.81	227.69	46.61	200.68	349.1
Cash & Short-Term Investments	942.47	719.63	583.41	295.34	391.12	790.96
Cash Growth	219.11%	23.35%	97.54%	-24.49%	-50.55%	48.24%
Accounts Receivable	427.21	429.55	283.64	312.68	281.46	265.71
Other Receivables	2.28	28.32	29.94	2.55	8.11	3
Receivables	429.49	457.87	313.58	315.23	289.57	268.71
Inventory	687.91	562.83	402.19	350.1	424.26	289.86
Prepaid Expenses	-	14.76	10.2	11.69	8.18	8.41
Other Current Assets	271.88	106.48	78.54	109.05	173.63	187.3
Total Current Assets	2,332	1,862	1,388	1,081	1,287	1,545
Property, Plant & Equipment	3,737	3,567	3,381	3,184	3,173	2,706
Long-Term Investments	0.11	7.84	12.77	272.59	17.49	0.02
Goodwill	49.87	47.17	-	-	-	-
Other Intangible Assets	61.33	59.25	49.43	48.49	52.68	54.28
Other Long-Term Assets	125.55	24.39	24.35	23.85	25.21	40.62
Total Assets	6,305	5,567	4,856	4,611	4,555	4,346
Accounts Payable	688.34	319.48	305.59	347.01	500.15	627.8
Accrued Expenses	23.04	234.03	251.89	255.79	197.77	126.19
Current Portion of Long-Term Debt	-	-	4.14	106.49	139.15	121.43
Current Portion of Leases	17.67	16.39	18.94	6.2	20.99	18.61
Current Income Taxes Payable	107.04	71.11	20.86	22.59	21.02	61.75
Other Current Liabilities	323.04	92.67	74.88	66.07	73.16	148.69
Total Current Liabilities	1,159	733.68	676.3	804.15	952.24	1,104
Long-Term Debt	33.74	29.11	1.99	199.29	297.62	155.84
Long-Term Leases	35.68	44.89	62.59	3.97	3.93	24.91
Pension & Post-Retirement Benefits	-	39.62	35.15	30.02	23.2	21.27
Long-Term Deferred Tax Liabilities	188.14	184.06	165.61	155.41	133.9	107.58
Other Long-Term Liabilities	85.25	40.94	39.95	37.62	35.09	31.2
Total Liabilities	1,502	1,072	981.59	1,230	1,446	1,445
Common Stock	196.77	196.77	98.38	98.38	98.38	98.38
Retained Earnings	4,607	4,298	3,776	3,282	3,011	2,802
Comprehensive Income & Other	-	-	-	-	0.01	-0.01
Total Common Equity	4,803	4,495	3,874	3,380	3,109	2,901
Shareholders' Equity	4,803	4,495	3,874	3,380	3,109	2,901
Total Liabilities & Equity	6,305	5,567	4,856	4,611	4,555	4,346
Total Debt	87.09	90.39	87.66	315.95	461.69	320.79
Net Cash (Debt)	855.38	629.24	495.75	-20.61	-70.57	470.17
Net Cash Growth	-	26.93%	-	-	-	250.01%
Net Cash Per Share	17.39	15.99	12.60	-0.52	-1.79	11.95
Filing Date Shares Outstanding	39.35	39.35	39.35	39.35	39.35	39.35
Total Common Shares Outstanding	39.35	39.35	39.35	39.35	39.35	39.35
Working Capital	1,173	1,128	711.62	277.26	334.52	440.77
Book Value Per Share	122.05	114.22	98.44	85.89	79.00	73.71
Tangible Book Value	4,692	4,388	3,825	3,332	3,056	2,847
Tangible Book Value Per Share	119.23	111.51	97.19	84.66	77.66	72.33
Land	-	1,060	1,060	1,060	1,027	649.4
Buildings	-	1,031	1,020	919.87	919.5	887.8
Machinery	-	2,074	1,877	1,714	1,578	1,415
Construction In Progress	-	253.24	99.52	102.09	102.39	55.41

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