B & A 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	352.7	87.83	18.86	39.28	63.81
Short-Term Investments	-	248.95	293.96	112.08	34.08
Cash & Short-Term Investments	352.7	336.79	312.81	151.36	97.89
Cash Growth	4.72%	7.66%	106.67%	54.62%	-16.03%
Accounts Receivable	288.53	229.72	238.95	227.7	236.36
Other Receivables	-	8.85	8.66	4.41	2.28
Receivables	288.53	276.48	272.28	254.49	261.28
Inventory	543.05	420.29	322.92	471.87	354.97
Other Current Assets	229.35	264.4	240.04	263.7	222.96
Total Current Assets	1,414	1,298	1,148	1,141	937.1
Property, Plant & Equipment	1,493	1,315	1,262	931.23	903.1
Long-Term Investments	8.67	19.54	15.11	2.3	2.6
Goodwill	6.64	6.64	6.64	6.64	6.64
Other Intangible Assets	4.25	5.98	6.29	5.18	6.4
Other Long-Term Assets	288.57	91.49	87.71	83.69	134.58
Total Assets	3,214	2,736	2,525	2,170	1,990
Accounts Payable	279.79	167.32	128.68	199.99	166
Accrued Expenses	-	99.72	89.46	59.83	27.67
Short-Term Debt	-	499.13	308.44	238.23	142.73
Current Portion of Long-Term Debt	819.58	13.03	37.52	40.33	48
Current Income Taxes Payable	-	-	-	-	10.45
Current Unearned Revenue	-	3.16	3.14	5.66	4.81
Other Current Liabilities	129.97	66.6	67.44	36.87	78.23
Total Current Liabilities	1,229	848.96	634.68	580.91	477.89
Long-Term Debt	287.4	161.82	144.53	23.8	53.73
Long-Term Unearned Revenue	6.01	6.43	6.53	6.62	6.81
Pension & Post-Retirement Benefits	41.74	40.09	180.1	124.32	130.15
Long-Term Deferred Tax Liabilities	25.07	35.01	22.36	34.94	20.9
Total Liabilities	1,590	1,092	988.18	770.59	689.47
Common Stock	31	31	31	31	31
Additional Paid-In Capital	-	100.15	100.15	100.15	100.15
Retained Earnings	-	1,246	1,165	1,076	999.23
Comprehensive Income & Other	1,341	32.16	31.66	13.1	12.97
Total Common Equity	1,372	1,410	1,328	1,221	1,143
Minority Interest	253.23	234.25	209.43	179.28	157.61
Shareholders' Equity	1,625	1,644	1,537	1,400	1,301
Total Liabilities & Equity	3,214	2,736	2,525	2,170	1,990
Total Debt	1,107	673.98	490.49	302.36	244.45
Net Cash (Debt)	-754.29	-337.2	-177.68	-151	-146.56
Net Cash Per Share	-243.30	-108.77	-57.31	-48.71	-47.28
Filing Date Shares Outstanding	3.1	3.1	3.1	3.1	3.1
Total Common Shares Outstanding	3.1	3.1	3.1	3.1	3.1
Working Capital	184.29	448.99	513.37	560.51	459.22
Book Value Per Share	442.41	454.76	428.32	393.74	368.82
Tangible Book Value	1,361	1,397	1,315	1,209	1,130
Tangible Book Value Per Share	438.90	450.69	424.15	389.93	364.61
Land	-	37.23	37.23	39.34	39.34
Buildings	-	575.8	564.47	507.37	506.79
Machinery	-	716.41	673.67	637.05	583.24
Construction In Progress	-	145.86	100.43	56.57	55.39