Oriental Aromatics 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	Sep '25 Sep 30, 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	35.71	105.95	106.32	159.94	66.12	153.87
Short-Term Investments	-	5.9	5.44	4.67	11.16	28.61
Cash & Short-Term Investments	35.71	111.85	111.76	164.62	77.29	182.48
Cash Growth	-81.24%	0.08%	-32.11%	113.00%	-57.65%	-5.91%
Accounts Receivable	2,203	1,884	1,805	1,900	1,948	1,885
Other Receivables	-	10.75	6.21	4.5	11.01	9.07
Receivables	2,203	1,902	1,818	1,910	1,965	1,900
Inventory	3,929	3,646	2,772	3,677	2,869	2,276
Prepaid Expenses	-	72.47	53.24	52.36	73.47	37.28
Other Current Assets	735.92	586.38	427.62	590.47	565.89	379.83
Total Current Assets	6,903	6,319	5,183	6,394	5,551	4,776
Property, Plant & Equipment	4,229	4,337	3,936	2,756	2,431	2,040
Goodwill	449.77	449.77	449.77	449.77	449.77	449.77
Other Intangible Assets	54.36	61.36	49.5	47.84	24.27	2.36
Other Long-Term Assets	297.49	283.68	331.89	216.71	192.57	182.66
Total Assets	11,934	11,451	9,950	9,865	8,649	7,450
Accounts Payable	847.83	759.65	819.47	869.23	811.64	708.73
Accrued Expenses	36.46	70.66	50.46	42.07	43.98	33.93
Short-Term Debt	-	2,637	1,389	1,838	893.49	778.59
Current Portion of Long-Term Debt	3,359	145	133.33	133.6	50	-
Current Portion of Leases	7.33	10.61	6.01	5.33	2.36	6.07
Other Current Liabilities	113.35	130.47	383.09	92.79	55.2	56.56
Total Current Liabilities	4,364	3,753	2,781	2,981	1,857	1,584
Long-Term Debt	618.33	738.33	518.57	316.4	450	-
Long-Term Leases	-	-	10.61	16.62	-	2.36
Pension & Post-Retirement Benefits	-	19.47	14.11	5.75	-	-
Long-Term Deferred Tax Liabilities	268.31	275.09	273.85	271.78	269.07	266.24
Other Long-Term Liabilities	63.29	35.06	27.58	23.21	20.83	24.62
Total Liabilities	5,314	4,821	3,626	3,615	2,597	1,877
Common Stock	168.27	168.27	168.27	168.27	168.27	168.27
Retained Earnings	-	6,467	6,152	6,078	5,881	5,398
Comprehensive Income & Other	6,451	-5.69	3	3.15	3.35	6.55
Shareholders' Equity	6,620	6,630	6,323	6,249	6,052	5,573
Total Liabilities & Equity	11,934	11,451	9,950	9,865	8,649	7,450
Total Debt	3,985	3,531	2,058	2,310	1,396	787.02
Net Cash (Debt)	-3,949	-3,419	-1,946	-2,146	-1,319	-604.54
Net Cash Per Share	-117.44	-101.60	-57.82	-63.76	-39.18	-17.96
Filing Date Shares Outstanding	33.56	33.65	33.65	33.65	33.65	33.65
Total Common Shares Outstanding	33.56	33.65	33.65	33.65	33.65	33.65
Working Capital	2,539	2,565	2,401	3,413	3,695	3,192
Book Value Per Share	197.23	197.00	187.90	185.70	179.84	165.60
Tangible Book Value	6,115	6,118	5,824	5,752	5,578	5,121
Tangible Book Value Per Share	182.21	181.81	173.06	170.91	165.75	152.16
Land	-	0.47	0.47	0.47	0.47	0.47
Buildings	-	1,448	691.93	670.23	658.95	625.35
Machinery	-	3,967	2,476	2,355	2,181	1,834
Construction In Progress	-	49.75	1,732	524.09	250.51	126.89

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