B & A 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	374.2	87.83	18.86	39.28	63.81	108.05
Short-Term Investments	-	248.95	293.96	112.08	34.08	8.54
Cash & Short-Term Investments	374.2	336.79	312.81	151.36	97.89	116.58
Cash Growth	2.05%	7.66%	106.67%	54.62%	-16.03%	368.81%
Accounts Receivable	409.57	229.72	238.95	227.7	236.36	214.82
Other Receivables	6.47	8.85	8.66	4.41	2.28	2.19
Receivables	440.64	276.48	272.28	254.49	261.28	234.28
Inventory	713.79	420.29	322.92	471.87	354.97	329.61
Other Current Assets	194.06	264.4	240.04	263.7	222.96	142.2
Total Current Assets	1,723	1,298	1,148	1,141	937.1	822.67
Property, Plant & Equipment	1,317	1,315	1,262	931.23	903.1	887.27
Long-Term Investments	8.75	19.54	15.11	2.3	2.6	5.22
Goodwill	6.64	6.64	6.64	6.64	6.64	6.64
Other Intangible Assets	5.55	5.98	6.29	5.18	6.4	4.83
Other Long-Term Assets	247.52	91.49	87.71	83.69	134.58	129.65
Total Assets	3,308	2,736	2,525	2,170	1,990	1,856
Accounts Payable	289.59	167.32	128.68	199.99	166	152.33
Accrued Expenses	9.2	99.72	89.46	59.83	27.67	30.74
Short-Term Debt	-	499.13	308.44	238.23	142.73	280.23
Current Portion of Long-Term Debt	688.23	13.03	37.52	40.33	48	72.9
Current Income Taxes Payable	-	-	-	-	10.45	-
Current Unearned Revenue	-	3.16	3.14	5.66	4.81	5.25
Other Current Liabilities	141.03	66.6	67.44	36.87	78.23	74.14
Total Current Liabilities	1,128	848.96	634.68	580.91	477.89	615.57
Long-Term Debt	180.3	161.82	144.53	23.8	53.73	53.95
Long-Term Unearned Revenue	6.39	6.43	6.53	6.62	6.81	5.61
Pension & Post-Retirement Benefits	79.43	40.09	180.1	124.32	130.15	115.53
Long-Term Deferred Tax Liabilities	30	35.01	22.36	34.94	20.9	23.18
Total Liabilities	1,424	1,092	988.18	770.59	689.47	813.84
Common Stock	31	31	31	31	31	31
Additional Paid-In Capital	-	100.15	100.15	100.15	100.15	100.15
Retained Earnings	-	1,246	1,165	1,076	999.23	766.66
Comprehensive Income & Other	1,606	32.16	31.66	13.1	12.97	12.91
Total Common Equity	1,637	1,410	1,328	1,221	1,143	910.73
Minority Interest	246.61	234.25	209.43	179.28	157.61	131.72
Shareholders' Equity	1,884	1,644	1,537	1,400	1,301	1,042
Total Liabilities & Equity	3,308	2,736	2,525	2,170	1,990	1,856
Total Debt	868.53	673.98	490.49	302.36	244.45	407.07
Net Cash (Debt)	-494.32	-337.2	-177.68	-151	-146.56	-290.49
Net Cash Per Share	-159.43	-108.77	-57.31	-48.71	-47.28	-93.71
Filing Date Shares Outstanding	3.1	3.1	3.1	3.1	3.1	3.1
Total Common Shares Outstanding	3.1	3.1	3.1	3.1	3.1	3.1
Working Capital	594.65	448.99	513.37	560.51	459.22	207.1
Book Value Per Share	527.91	454.76	428.32	393.74	368.82	293.78
Tangible Book Value	1,625	1,397	1,315	1,209	1,130	899.26
Tangible Book Value Per Share	523.98	450.69	424.15	389.93	364.61	290.08
Land	-	37.23	37.23	39.34	39.34	39.34
Buildings	-	575.8	564.47	507.37	506.79	529.8
Machinery	-	716.41	673.67	637.05	583.24	741.19
Construction In Progress	-	145.86	100.43	56.57	55.39	51.96

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