Bheema Cements 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	-	10.13	10.15	10.48	12.86	110.61
Short-Term Investments	-	-	-	-	-	40.61
Cash & Short-Term Investments	10.13	10.13	10.15	10.48	12.86	151.22
Cash Growth	-	-0.22%	-3.10%	-18.55%	-91.50%	-2.22%
Other Receivables	-	-	-	0.06	0.06	-
Receivables	-	-	-	0.06	0.06	-
Other Current Assets	-	117.04	116.97	120.91	54.63	55.23
Total Current Assets	-	127.17	127.12	131.45	67.55	206.45
Property, Plant & Equipment	-	2,071	2,341	2,341	2,808	3,059
Other Intangible Assets	-	44	58.67	73.34	88	102.67
Other Long-Term Assets	-	124.72	124.72	394.34	124.7	-
Total Assets	-	2,366	2,651	2,940	3,089	3,368
Accounts Payable	-	-	-	-	-	0.3
Accrued Expenses	-	30.82	26.94	15.23	7.08	8.27
Short-Term Debt	-	2,004	1,995	1,990	1,706	1,743
Other Current Liabilities	-	11.26	11.02	10.94	13.84	9.71
Total Current Liabilities	-	2,046	2,032	2,016	1,727	1,761
Long-Term Deferred Tax Liabilities	-	117.3	114.45	82.54	50.64	-
Other Long-Term Liabilities	-	74.33	74.33	74.33	74.12	-
Total Liabilities	-	2,238	2,221	2,173	1,852	1,761
Common Stock	-	326.1	326.1	326.1	326.1	326.1
Retained Earnings	-	-1,643	-1,342	-1,005	-534.78	-165.19
Comprehensive Income & Other	-	1,446	1,446	1,446	1,446	1,446
Total Common Equity	-19.72	128.89	429.89	766.7	1,237	1,606
Shareholders' Equity	-19.72	128.89	429.89	766.7	1,237	1,606
Total Liabilities & Equity	-	2,366	2,651	2,940	3,089	3,368
Total Debt	2,004	2,004	1,995	1,990	1,706	1,743
Net Cash (Debt)	-1,994	-1,994	-1,984	-1,980	-1,693	-1,592
Net Cash Per Share	-61.15	-61.14	-60.85	-60.70	-51.93	-48.81
Filing Date Shares Outstanding	32.63	32.61	32.61	32.61	32.61	32.61
Total Common Shares Outstanding	32.63	32.61	32.61	32.61	32.61	32.61
Working Capital	-	-1,919	-1,905	-1,885	-1,660	-1,555
Book Value Per Share	-0.60	3.95	13.18	23.51	37.93	49.26
Tangible Book Value	-56.39	84.89	371.22	693.37	1,149	1,504
Tangible Book Value Per Share	-1.73	2.60	11.38	21.26	35.23	46.11
Land	-	-	-	-	47.53	47.53
Buildings	-	-	-	-	225.74	225.74
Machinery	-	-	-	-	2,992	2,992
Construction In Progress	-	-	-	-	19.71	0.81

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