B & A Packaging India Limited (BOM:523186)

B & A Packaging India Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	57.45	60.15	11.08	30.84	13.19	33.81
Cash & Short-Term Investments	57.45	60.15	11.08	30.84	13.19	33.81
Cash Growth	-63.17%	442.87%	-64.07%	133.77%	-60.98%	247.56%
Accounts Receivable	331.33	222.42	225.98	218.64	235.69	221.27
Other Receivables	5.05	0.73	0.88	3.8	0.09	0.1
Receivables	337.33	224.03	227.41	223.12	236.17	221.64
Inventory	371.09	348.13	263.61	389.21	280.62	255.33
Other Current Assets	45.29	85.56	130.71	54.16	112.86	50.96
Total Current Assets	811.16	717.87	632.81	697.32	642.84	561.73
Property, Plant & Equipment	322.95	310.96	260.76	247.51	212.84	186.76
Other Intangible Assets	2.88	3.01	1.57	1.83	1.99	2.47
Other Long-Term Assets	55.26	9.16	26.49	3.65	5.72	3.63
Total Assets	1,192	1,041	921.63	950.3	863.38	754.59
Accounts Payable	197.84	114.45	83.76	142.73	110.48	97.61
Accrued Expenses	-	22.3	19.54	9.19	8.23	6.13
Short-Term Debt	47.11	19.91	3.79	75.43	81.81	81.69
Current Portion of Long-Term Debt	-	-	23.78	21	22.23	23.41
Current Income Taxes Payable	-	-	-	-	6.3	3.96
Current Unearned Revenue	-	2.98	3.05	5.24	4.81	4.8
Other Current Liabilities	22.21	23.89	16.94	14.01	21.68	19.54
Total Current Liabilities	267.16	183.53	150.85	267.6	255.53	237.14
Long-Term Debt	23.07	-	-	14.13	24.73	27.13
Pension & Post-Retirement Benefits	-	11.29	10.32	8.89	8.07	7.28
Long-Term Deferred Tax Liabilities	18.3	19.34	21.2	26.83	18.67	18.03
Total Liabilities	321.77	214.15	182.37	317.45	307	289.58
Common Stock	49.8	49.8	49.8	49.8	49.8	49.8
Retained Earnings	-	763.43	675.04	566.31	489.84	398.47
Comprehensive Income & Other	820.67	13.62	14.41	16.74	16.74	16.74
Shareholders' Equity	870.47	826.85	739.26	632.85	556.38	465.02
Total Liabilities & Equity	1,192	1,041	921.63	950.3	863.38	754.59
Total Debt	70.18	19.91	27.56	110.56	128.77	132.23
Net Cash (Debt)	-12.73	40.24	-16.49	-79.72	-115.58	-98.42
Net Cash Per Share	-2.57	8.11	-3.32	-16.07	-23.30	-19.84
Filing Date Shares Outstanding	4.96	4.96	4.96	4.96	4.96	4.96
Total Common Shares Outstanding	4.96	4.96	4.96	4.96	4.96	4.96
Working Capital	544	534.34	481.96	429.72	387.31	324.59
Book Value Per Share	175.44	166.69	149.03	127.58	112.16	93.74
Tangible Book Value	867.59	823.83	737.69	631.03	554.4	462.54
Tangible Book Value Per Share	174.86	166.08	148.71	127.21	111.76	93.25
Land	-	0.88	0.88	0.88	0.88	0.88
Buildings	-	92.9	82.42	76.86	76.86	75.19
Machinery	-	405.23	384.28	371.92	320.61	302.32
Construction In Progress	-	50.96	13.53	1.84	19.99	-

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