Bharat Gears 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	77.38	0.65	20.59	0.63	30.37
Cash & Short-Term Investments	77.38	0.65	20.59	0.63	30.37
Cash Growth	11841.97%	-96.85%	3173.61%	-97.93%	2992.57%
Accounts Receivable	1,138	974.23	1,188	1,236	1,459
Other Receivables	3.1	70.6	93.73	179.98	171.59
Receivables	1,147	1,050	1,287	1,421	1,636
Inventory	1,012	932.05	820.23	999.66	904.6
Prepaid Expenses	-	15.33	14.76	17.32	13.5
Restricted Cash	-	92.67	70.12	65.33	63.15
Other Current Assets	360.53	33.85	56.96	53.51	49.47
Total Current Assets	2,597	2,125	2,269	2,557	2,697
Property, Plant & Equipment	1,185	1,296	1,371	1,331	1,182
Long-Term Investments	13.78	12.97	12.01	11.14	-
Other Intangible Assets	12.59	11.72	6.61	7.66	8.17
Long-Term Accounts Receivable	-	27.85	30.76	33.93	20.82
Long-Term Deferred Tax Assets	94.5	103.47	107.91	68.24	58.33
Other Long-Term Assets	93.18	55.07	43.35	46.67	51.23
Total Assets	4,008	3,644	3,855	4,072	4,036
Accounts Payable	1,492	1,277	1,216	1,321	1,507
Accrued Expenses	-	49.29	54.6	68.69	49.36
Short-Term Debt	409.42	203.93	225.31	164.52	322.56
Current Portion of Long-Term Debt	-	75.58	200.28	156.56	73.21
Current Portion of Leases	38.04	39.92	31.5	26.71	16.04
Current Income Taxes Payable	19.72	-	-	-	0.53
Current Unearned Revenue	-	45.62	33.55	1.5	22.75
Other Current Liabilities	144.34	57.82	32.7	35.47	42.04
Total Current Liabilities	2,104	1,749	1,794	1,775	2,034
Long-Term Debt	172.17	333.84	508.81	709.09	612.56
Long-Term Leases	109.3	143.36	167.75	102.31	41.64
Long-Term Unearned Revenue	-	37.68	42.07	48.65	37.74
Pension & Post-Retirement Benefits	-	204.29	190.7	185.97	186.48
Other Long-Term Liabilities	310.62	47.15	45.77	45.5	41.4
Total Liabilities	2,696	2,515	2,749	2,866	2,954
Common Stock	153.55	153.55	153.55	153.55	102.37
Additional Paid-In Capital	-	328.47	328.47	328.47	328.47
Retained Earnings	-	673.07	641.19	738.57	603.72
Comprehensive Income & Other	1,158	-26.2	-17.22	-14.99	47.37
Shareholders' Equity	1,312	1,129	1,106	1,206	1,082
Total Liabilities & Equity	4,008	3,644	3,855	4,072	4,036
Total Debt	728.93	796.63	1,134	1,159	1,066
Net Cash (Debt)	-651.55	-795.98	-1,113	-1,159	-1,036
Net Cash Per Share	-42.44	-51.84	-72.49	-75.45	-70.63
Filing Date Shares Outstanding	15.36	15.36	15.36	15.36	15.36
Total Common Shares Outstanding	15.36	15.36	15.36	15.36	15.36
Working Capital	493.14	376.05	475.53	782.43	663.46
Book Value Per Share	85.44	73.52	72.03	78.51	70.46
Tangible Book Value	1,299	1,117	1,099	1,198	1,074
Tangible Book Value Per Share	84.62	72.76	71.60	78.02	69.93
Land	-	65.7	65.98	65.98	65.98
Buildings	-	400.78	400.12	395.74	388.19
Machinery	-	2,322	2,158	2,063	1,828
Construction In Progress	-	23.38	52.01	19.09	11.41