Black Rose Industries 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	Dec '25 Dec 31, 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	-	19.86	106.07	88.32	87.24	31.79
Short-Term Investments	-	5	20	47.5	44.02	-
Trading Asset Securities	-	-	122.75	-	-	-
Cash & Short-Term Investments	193.76	24.86	248.81	135.82	131.25	31.79
Cash Growth	44.99%	-90.01%	83.19%	3.48%	312.85%	6.68%
Accounts Receivable	-	670.03	667.58	589.21	663.14	437.91
Other Receivables	-	3.35	4.53	4.53	8.5	8.09
Receivables	-	675.41	672.17	593.92	672.29	446.5
Inventory	-	714.74	384.11	295.33	462.65	452.86
Prepaid Expenses	-	9.27	5.55	5.48	3.76	3.23
Restricted Cash	-	-	-	-	-	2.28
Other Current Assets	-	221.37	109.73	89.72	17.11	107.86
Total Current Assets	-	1,646	1,420	1,120	1,287	1,045
Property, Plant & Equipment	-	437.92	450	458.25	443.52	414.42
Other Intangible Assets	-	46.99	32.61	23.02	10.69	6.15
Other Long-Term Assets	-	12.37	22.23	20.09	21.84	5.03
Total Assets	-	2,143	1,925	1,622	1,763	1,470
Accounts Payable	-	396.51	341.18	212.83	313.36	293.05
Accrued Expenses	-	8.6	10.01	13.74	31.14	19.33
Short-Term Debt	-	87.4	14.15	17.66	103.77	130.64
Current Portion of Long-Term Debt	-	5.18	5.52	2.77	2.59	5.14
Current Portion of Leases	-	1.55	1.37	1.13	-	-
Current Income Taxes Payable	-	8.86	1.97	8.84	5.97	11.22
Current Unearned Revenue	-	14.1	1.16	0.54	5.21	-
Other Current Liabilities	-	31.99	33.17	20.69	3.23	7.42
Total Current Liabilities	-	554.18	408.51	278.18	465.27	466.8
Long-Term Debt	-	15.28	19.88	29.58	30.08	28.42
Long-Term Leases	-	0.72	1.34	0.22	1.19	2.48
Pension & Post-Retirement Benefits	-	6.55	6.89	7.13	5.92	4.99
Long-Term Deferred Tax Liabilities	-	37.01	37.22	34.67	36.21	35.96
Other Long-Term Liabilities	-	0.58	0.68	1.07	0.97	1.6
Total Liabilities	-	614.32	474.51	350.85	539.64	540.26
Common Stock	-	51	51	51	51	51
Additional Paid-In Capital	-	64.47	64.47	64.47	64.47	64.47
Retained Earnings	-	1,410	1,333	1,147	1,106	810.1
Comprehensive Income & Other	-	2.67	2.71	8.2	1.9	4.3
Shareholders' Equity	1,556	1,529	1,451	1,271	1,223	929.86
Total Liabilities & Equity	-	2,143	1,925	1,622	1,763	1,470
Total Debt	82.73	110.12	42.25	51.35	137.63	166.68
Net Cash (Debt)	111.04	-85.26	206.57	84.47	-6.38	-134.89
Net Cash Growth	-	-	144.55%	-	-	-
Net Cash Per Share	2.18	-1.67	4.05	1.66	-0.13	-2.64
Filing Date Shares Outstanding	51.25	51	51	51	51	51
Total Common Shares Outstanding	51.25	51	51	51	51	51
Working Capital	-	1,091	1,012	842.09	821.8	577.72
Book Value Per Share	30.55	29.97	28.45	24.92	23.99	18.23
Tangible Book Value	1,501	1,482	1,418	1,248	1,213	923.71
Tangible Book Value Per Share	29.47	29.05	27.81	24.47	23.78	18.11
Buildings	-	146.52	158.34	155.06	145.69	145.69
Machinery	-	500.92	491.46	464.17	419.1	378.22
Construction In Progress	-	52.15	45.8	61.29	73.6	64.03
Leasehold Improvements	-	2.64	-	-	-	-

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