Studds Accessories 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	Dec '25 Dec 31, 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	-	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	-	23.35%	97.54%	-24.49%	-50.55%	48.24%
Accounts Receivable	-	429.55	283.64	312.68	281.46	265.71
Other Receivables	-	28.32	29.94	2.55	8.11	3
Receivables	-	457.87	313.58	315.23	289.57	268.71
Inventory	-	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	-	106.48	78.54	109.05	173.63	187.3
Total Current Assets	-	1,862	1,388	1,081	1,287	1,545
Property, Plant & Equipment	-	3,567	3,381	3,184	3,173	2,706
Long-Term Investments	-	7.84	12.77	272.59	17.49	0.02
Goodwill	-	47.17	-	-	-	-
Other Intangible Assets	-	59.25	49.43	48.49	52.68	54.28
Other Long-Term Assets	-	24.39	24.35	23.85	25.21	40.62
Total Assets	-	5,567	4,856	4,611	4,555	4,346
Accounts Payable	-	319.48	305.59	347.01	500.15	627.8
Accrued Expenses	-	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	-	16.39	18.94	6.2	20.99	18.61
Current Income Taxes Payable	-	71.11	20.86	22.59	21.02	61.75
Other Current Liabilities	-	92.67	74.88	66.07	73.16	148.69
Total Current Liabilities	-	733.68	676.3	804.15	952.24	1,104
Long-Term Debt	-	29.11	1.99	199.29	297.62	155.84
Long-Term Leases	-	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	-	184.06	165.61	155.41	133.9	107.58
Other Long-Term Liabilities	-	40.94	39.95	37.62	35.09	31.2
Total Liabilities	-	1,072	981.59	1,230	1,446	1,445
Common Stock	-	196.77	98.38	98.38	98.38	98.38
Retained Earnings	-	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	-	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	15.81	15.99	12.60	-0.52	-1.79	11.95
Filing Date Shares Outstanding	39.32	39.35	39.35	39.35	39.35	39.35
Total Common Shares Outstanding	39.32	39.35	39.35	39.35	39.35	39.35
Working Capital	-	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.