Studds Accessories 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	845.89	389.82	355.72	248.73	190.44
Short-Term Investments	-	329.81	227.69	46.61	200.68
Cash & Short-Term Investments	845.89	719.63	583.41	295.34	391.12
Cash Growth	17.54%	23.35%	97.54%	-24.49%	-50.55%
Accounts Receivable	418.85	429.55	283.64	312.68	281.46
Other Receivables	-	28.32	29.94	2.55	8.11
Receivables	418.85	457.87	313.58	315.23	289.57
Inventory	750.23	562.83	402.19	350.1	424.26
Prepaid Expenses	-	14.76	10.2	11.69	8.18
Other Current Assets	164.44	106.48	78.54	109.05	173.63
Total Current Assets	2,179	1,862	1,388	1,081	1,287
Property, Plant & Equipment	3,834	3,567	3,381	3,184	3,173
Long-Term Investments	0.12	7.84	12.77	272.59	17.49
Goodwill	53.17	47.17	-	-	-
Other Intangible Assets	70.6	59.25	49.43	48.49	52.68
Other Long-Term Assets	238.74	24.39	24.35	23.85	25.21
Total Assets	6,376	5,567	4,856	4,611	4,555
Accounts Payable	483.74	319.48	305.59	347.01	500.15
Accrued Expenses	-	234.03	251.89	255.79	197.77
Current Portion of Long-Term Debt	-	-	4.14	106.49	139.15
Current Portion of Leases	19.03	16.39	18.94	6.2	20.99
Current Income Taxes Payable	41.12	71.11	20.86	22.59	21.02
Other Current Liabilities	263.94	92.67	74.88	66.07	73.16
Total Current Liabilities	807.83	733.68	676.3	804.15	952.24
Long-Term Debt	36.66	29.11	1.99	199.29	297.62
Long-Term Leases	25.86	44.89	62.59	3.97	3.93
Pension & Post-Retirement Benefits	-	39.62	35.15	30.02	23.2
Long-Term Deferred Tax Liabilities	198.14	184.06	165.61	155.41	133.9
Other Long-Term Liabilities	77.84	40.94	39.95	37.62	35.09
Total Liabilities	1,146	1,072	981.59	1,230	1,446
Common Stock	196.77	196.77	98.38	98.38	98.38
Retained Earnings	-	4,298	3,776	3,282	3,011
Comprehensive Income & Other	5,033	-	-	-	0.01
Total Common Equity	5,230	4,495	3,874	3,380	3,109
Shareholders' Equity	5,230	4,495	3,874	3,380	3,109
Total Liabilities & Equity	6,376	5,567	4,856	4,611	4,555
Total Debt	81.55	90.39	87.66	315.95	461.69
Net Cash (Debt)	764.34	629.24	495.75	-20.61	-70.57
Net Cash Growth	21.47%	26.93%	-	-	-
Net Cash Per Share	19.42	15.99	12.60	-0.52	-1.79
Filing Date Shares Outstanding	39.36	39.35	39.35	39.35	39.35
Total Common Shares Outstanding	39.36	39.35	39.35	39.35	39.35
Working Capital	1,372	1,128	711.62	277.26	334.52
Book Value Per Share	132.86	114.22	98.44	85.89	79.00
Tangible Book Value	5,106	4,388	3,825	3,332	3,056
Tangible Book Value Per Share	129.71	111.51	97.19	84.66	77.66
Land	-	1,060	1,060	1,060	1,027
Buildings	-	1,031	1,020	919.87	919.5
Machinery	-	2,074	1,877	1,714	1,578
Construction In Progress	-	253.24	99.52	102.09	102.39

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