BASF India 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	8,700	7,770	6,226	3,666	1,256
Short-Term Investments	-	404.3	-	0.3	0.3
Cash & Short-Term Investments	8,700	8,174	6,226	3,666	1,256
Cash Growth	6.43%	31.30%	69.81%	191.82%	-27.22%
Accounts Receivable	27,367	25,960	25,219	23,445	26,213
Other Receivables	212.4	253.5	254.4	405.8	275
Receivables	27,579	31,314	30,924	25,351	26,489
Inventory	27,089	29,222	21,161	22,172	19,426
Prepaid Expenses	122.3	130.4	-	145.9	114.3
Other Current Assets	8,762	3,150	2,655	3,287	2,401
Total Current Assets	72,252	71,990	60,966	54,623	49,686
Property, Plant & Equipment	8,843	8,727	8,196	8,085	8,573
Long-Term Investments	80.9	15	-	-	-
Goodwill	-	2.1	2.1	-	-
Other Intangible Assets	8	13.1	4.6	31.4	57.6
Long-Term Accounts Receivable	22.4	37.8	-	-	-
Long-Term Deferred Tax Assets	800.8	651.2	476.3	394.9	338.2
Other Long-Term Assets	2,349	3,188	2,685	2,512	2,444
Total Assets	84,356	84,624	72,330	65,646	61,099
Accounts Payable	36,445	42,004	35,480	33,730	33,157
Accrued Expenses	1,273	1,045	1,276	1,605	1,795
Short-Term Debt	-	320.8	-	-	-
Current Portion of Leases	477.3	544.5	560.1	447.9	468.1
Current Income Taxes Payable	166.6	130.3	41.5	-	-
Current Unearned Revenue	850.6	863.1	538.8	403.2	374
Other Current Liabilities	3,541	1,358	369.2	927.7	549.1
Total Current Liabilities	42,754	46,265	38,266	37,113	36,343
Long-Term Leases	848.4	1,036	1,001	610.6	747.1
Pension & Post-Retirement Benefits	806.2	596.3	463.1	339.3	149.3
Other Long-Term Liabilities	373.7	384.9	364.8	571.6	498.9
Total Liabilities	44,782	48,282	40,095	38,635	37,739
Common Stock	432.9	432.9	432.9	432.9	432.9
Additional Paid-In Capital	2,203	2,203	2,203	2,203	2,203
Retained Earnings	39,426	36,188	32,050	26,807	23,165
Comprehensive Income & Other	-2,488	-2,481	-2,451	-2,432	-2,441
Shareholders' Equity	39,575	36,343	32,235	27,012	23,361
Total Liabilities & Equity	84,356	84,624	72,330	65,646	61,099
Total Debt	1,326	1,901	1,561	1,059	1,215
Net Cash (Debt)	7,374	6,273	4,665	2,608	41.1
Net Cash Growth	17.54%	34.48%	78.89%	6244.77%	-
Net Cash Per Share	170.36	144.93	107.77	60.24	0.95
Filing Date Shares Outstanding	43.29	43.29	43.29	43.29	43.29
Total Common Shares Outstanding	43.29	43.29	43.29	43.29	43.29
Working Capital	29,499	25,725	22,699	17,510	13,343
Book Value Per Share	914.27	839.60	744.70	624.04	539.69
Tangible Book Value	39,567	36,328	32,228	26,980	23,303
Tangible Book Value Per Share	914.08	839.25	744.55	623.31	538.36
Land	55.4	55.4	54.3	54.4	54.4
Buildings	3,834	4,095	3,554	3,443	3,045
Machinery	14,190	14,124	13,498	13,170	11,900
Construction In Progress	1,599	972.7	614.8	187.7	1,001