Bhagawati Oxygen 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	12.79	0.09	0.2	6.41	0.31
Short-Term Investments	-	5.42	6.28	6.1	15.39
Cash & Short-Term Investments	12.79	5.51	6.48	12.51	15.69
Cash Growth	132.24%	-15.02%	-48.16%	-20.30%	-19.90%
Accounts Receivable	1.13	27.25	29.19	31.38	28.58
Other Receivables	1.58	1.79	2.16	1.19	1.13
Receivables	2.79	29.17	31.42	32.99	29.87
Inventory	0.22	0.22	0.22	0.21	0.21
Other Current Assets	5.5	4.28	7.62	-	12.24
Total Current Assets	21.3	39.17	45.74	45.71	58.01
Property, Plant & Equipment	15.23	14.03	14.46	52.57	70.52
Long-Term Investments	67.02	55.61	50.7	17.31	19.75
Other Long-Term Assets	0.37	2.53	2.48	19.26	8.92
Total Assets	103.92	111.33	113.38	134.85	157.19
Accounts Payable	9.24	7.66	7.81	5.68	5.79
Accrued Expenses	0.66	1.23	1.66	1.14	1.03
Short-Term Debt	9.14	13.51	10.09	10.46	8.06
Current Portion of Long-Term Debt	-	1.07	-	18.32	13.45
Other Current Liabilities	7.15	6.78	5.99	21.39	4.88
Total Current Liabilities	26.19	30.25	25.55	56.98	33.21
Long-Term Debt	1.47	1.36	3.07	35.36	53.5
Long-Term Deferred Tax Liabilities	1.87	1.06	0.81	0.21	2.13
Other Long-Term Liabilities	1.86	38.96	38.96	0.51	1.79
Total Liabilities	31.39	71.63	68.39	93.05	90.62
Common Stock	23.13	23.13	23.13	23.13	23.13
Retained Earnings	-	15.75	20.26	16.14	40.37
Comprehensive Income & Other	49.39	0.83	1.61	2.52	3.08
Shareholders' Equity	72.52	39.71	45	41.8	66.58
Total Liabilities & Equity	103.92	111.33	113.38	134.85	157.19
Total Debt	10.61	15.94	13.16	64.14	75.01
Net Cash (Debt)	2.18	-10.43	-6.68	-51.63	-59.32
Net Cash Per Share	0.94	-4.51	-2.89	-22.32	-25.65
Filing Date Shares Outstanding	2.31	2.31	2.31	2.31	2.31
Total Common Shares Outstanding	2.31	2.31	2.31	2.31	2.31
Working Capital	-4.89	8.92	20.2	-11.27	24.8
Book Value Per Share	31.35	17.17	19.45	18.07	28.78
Tangible Book Value	72.52	39.71	45	41.8	66.58
Tangible Book Value Per Share	31.35	17.17	19.45	18.07	28.78
Land	-	0.33	0.33	0.33	0.33
Buildings	-	11.83	11.83	15.43	15.43
Machinery	-	16.62	16.62	147.01	150.72