BSL Limited 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	0.9	0.66	0.84	1.34	2.29
Short-Term Investments	0.61	0.76	0.74	1.81	1.72
Cash & Short-Term Investments	1.51	1.43	1.58	3.15	4.01
Cash Growth	5.61%	-9.63%	-49.87%	-21.50%	103.86%
Accounts Receivable	1,428	1,311	1,436	975.33	892.9
Other Receivables	197.42	151.88	236.1	184.36	215.23
Receivables	1,633	1,472	1,682	1,167	1,115
Inventory	2,221	2,405	2,102	1,854	1,414
Prepaid Expenses	10.9	10.51	10.94	21.47	25.4
Other Current Assets	20.52	24.2	28.27	10.79	15.56
Total Current Assets	3,887	3,913	3,825	3,057	2,574
Property, Plant & Equipment	2,452	2,227	2,286	2,262	799.38
Other Intangible Assets	20.41	23.11	25.56	27.09	16.28
Other Long-Term Assets	40.25	104.38	37.3	35.5	129.49
Total Assets	6,401	6,268	6,175	5,383	3,521
Accounts Payable	381.42	450.21	249.63	463.61	476.33
Accrued Expenses	78.7	79.86	78.46	76.05	60.3
Short-Term Debt	2,761	2,551	2,647	1,738	1,279
Current Portion of Long-Term Debt	233.52	274.04	215.73	126.23	129.24
Current Unearned Revenue	-	-	0.28	0.97	3.12
Other Current Liabilities	214.47	200.69	241.94	274.56	170.16
Total Current Liabilities	3,669	3,556	3,433	2,679	2,118
Long-Term Debt	1,398	1,388	1,509	1,593	452.15
Long-Term Unearned Revenue	-	-	-	0.28	1.26
Long-Term Deferred Tax Liabilities	123.48	120.01	94.46	57.63	43.64
Other Long-Term Liabilities	11.09	11.3	11.62	12.21	12.67
Total Liabilities	5,202	5,075	5,049	4,342	2,628
Common Stock	102.92	102.92	102.92	102.92	102.92
Additional Paid-In Capital	192.57	192.57	192.57	192.57	192.57
Retained Earnings	799.01	792.56	726.69	640.05	493.02
Comprehensive Income & Other	104.6	104.6	104.65	105.16	104.51
Shareholders' Equity	1,199	1,193	1,127	1,041	893.02
Total Liabilities & Equity	6,401	6,268	6,175	5,383	3,521
Total Debt	4,393	4,213	4,372	3,457	1,860
Net Cash (Debt)	-4,391	-4,211	-4,371	-3,453	-1,856
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-426.67	-409.18	-424.66	-335.54	-180.33
Filing Date Shares Outstanding	10.29	10.29	10.29	10.29	10.29
Total Common Shares Outstanding	10.29	10.29	10.29	10.29	10.29
Working Capital	218.03	357.21	391.66	378.19	456.61
Book Value Per Share	116.51	115.88	109.48	101.12	86.77
Tangible Book Value	1,179	1,170	1,101	1,014	876.74
Tangible Book Value Per Share	114.52	113.63	107.00	98.48	85.19
Land	18.07	18.07	18.07	18.07	18.07
Buildings	696.49	653.91	649.02	648.25	346.54
Machinery	2,975	2,737	2,690	2,490	1,237
Construction In Progress	166.77	62.51	1.7	-	56.81