ELANTAS Beck India Balance Sheet

Financials in millions INR. Fiscal year is January - December.

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	-	1,396	32.28	58.62	34.92	119.17
Short-Term Investments	-	136.3	536.6	362.54	139.84	142.85
Trading Asset Securities	-	3,785	5,171	3,563	2,613	2,177
Cash & Short-Term Investments	5,967	5,318	5,740	3,984	2,788	2,439
Cash Growth	3.79%	-7.36%	44.08%	42.89%	14.31%	32.96%
Accounts Receivable	-	1,265	1,020	1,024	868.38	705.07
Other Receivables	-	24.67	31.19	10.57	7.74	10.29
Receivables	-	1,290	1,052	1,034	882.66	715.71
Inventory	-	950.54	732.39	798.5	839.28	526.81
Prepaid Expenses	-	27.01	24.65	24.22	20.87	18.85
Other Current Assets	-	123.03	40.88	28.68	43.52	27.39
Total Current Assets	-	7,709	7,590	5,870	4,575	3,728
Property, Plant & Equipment	-	1,556	778.05	745.16	744.68	712.57
Long-Term Investments	-	0.21	0.21	148.01	358.9	266.6
Goodwill	-	10.58	10.58	10.58	10.58	10.58
Other Intangible Assets	-	806.23	328.33	306.28	367.85	430.08
Other Long-Term Assets	-	71.81	98.41	95	101.56	169.31
Total Assets	-	10,153	8,805	7,175	6,185	5,363
Accounts Payable	-	924.17	876.55	735.46	760.92	606.86
Accrued Expenses	-	160.99	173.83	167.73	83.26	87
Current Income Taxes Payable	-	25.26	-	-	27.04	36.44
Other Current Liabilities	-	120.28	189.29	128.49	92.73	71.44
Total Current Liabilities	-	1,231	1,240	1,032	963.94	801.73
Pension & Post-Retirement Benefits	-	12.65	7	6.39	46.06	48.46
Long-Term Deferred Tax Liabilities	-	234.25	234.01	146.21	123.62	91.78
Other Long-Term Liabilities	-	4.63	4.63	4.63	4.63	4.63
Total Liabilities	-	1,482	1,485	1,189	1,138	946.61
Common Stock	-	79.28	79.28	79.28	79.28	79.28
Additional Paid-In Capital	-	69.52	69.52	69.52	69.52	69.52
Retained Earnings	-	8,518	7,167	5,833	4,894	4,263
Comprehensive Income & Other	-	4	4	4	4	4
Shareholders' Equity	9,331	8,671	7,320	5,986	5,047	4,416
Total Liabilities & Equity	-	10,153	8,805	7,175	6,185	5,363
Net Cash (Debt)	5,967	5,318	5,740	3,984	2,788	2,439
Net Cash Growth	3.79%	-7.36%	44.08%	42.89%	14.31%	32.96%
Net Cash Per Share	752.67	670.81	724.07	502.54	351.71	307.68
Filing Date Shares Outstanding	7.93	7.93	7.93	7.93	7.93	7.93
Total Common Shares Outstanding	7.93	7.93	7.93	7.93	7.93	7.93
Working Capital	-	6,478	6,350	4,838	3,611	2,926
Book Value Per Share	1177.04	1093.79	923.34	755.08	636.60	557.03
Tangible Book Value	8,545	7,854	6,981	5,669	4,668	3,975
Tangible Book Value Per Share	1077.94	990.75	880.59	715.11	588.86	501.44
Land	-	602.53	0.33	0.33	0.33	0.36
Buildings	-	489.2	368.17	349.21	316.16	315.65
Machinery	-	806.12	674.62	573.75	496.17	438.48
Construction In Progress	-	97.8	98.69	124.97	194.82	169.16

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.