B & A Packaging India 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	31.81	60.15	11.08	30.84	13.19
Cash & Short-Term Investments	31.81	60.15	11.08	30.84	13.19
Cash Growth	-47.11%	442.87%	-64.07%	133.77%	-60.98%
Accounts Receivable	284.2	220.47	225.98	218.64	235.69
Other Receivables	0.91	0.73	0.88	3.8	0.09
Receivables	285.11	221.19	227.41	223.12	236.17
Inventory	440.32	348.13	263.61	389.21	280.62
Prepaid Expenses	5.27	4.93	-	-	-
Other Current Assets	50.56	79.81	130.71	54.16	112.86
Total Current Assets	813.07	714.21	632.81	697.32	642.84
Property, Plant & Equipment	444.03	310.96	260.76	247.51	212.84
Other Intangible Assets	2.89	3.01	1.57	1.83	1.99
Other Long-Term Assets	73.17	9.16	26.49	3.65	5.72
Total Assets	1,333	1,037	921.63	950.3	863.38
Accounts Payable	195.34	132.51	83.76	142.73	110.48
Accrued Expenses	19.26	22.38	19.54	9.19	8.23
Short-Term Debt	41.14	19.91	3.79	75.43	81.81
Current Portion of Long-Term Debt	38.44	-	23.78	21	22.23
Current Income Taxes Payable	-	-	-	-	6.3
Current Unearned Revenue	4.25	2.98	3.05	5.24	4.81
Other Current Liabilities	2.01	2.09	16.94	14.01	21.68
Total Current Liabilities	300.43	179.87	150.85	267.6	255.53
Long-Term Debt	107.52	-	-	14.13	24.73
Pension & Post-Retirement Benefits	11.62	11.29	10.32	8.89	8.07
Long-Term Deferred Tax Liabilities	19.8	19.34	21.2	26.83	18.67
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	439.37	210.49	182.37	317.45	307
Common Stock	49.61	49.61	49.8	49.8	49.8
Retained Earnings	829.11	763.43	675.04	566.31	489.84
Comprehensive Income & Other	15.08	13.82	14.41	16.74	16.74
Shareholders' Equity	893.8	826.85	739.26	632.85	556.38
Total Liabilities & Equity	1,333	1,037	921.63	950.3	863.38
Total Debt	187.1	19.91	27.56	110.56	128.77
Net Cash (Debt)	-155.29	40.24	-16.49	-79.72	-115.58
Net Cash Per Share	-31.30	8.11	-3.32	-16.07	-23.30
Filing Date Shares Outstanding	4.96	4.96	4.96	4.96	4.96
Total Common Shares Outstanding	4.96	4.96	4.96	4.96	4.96
Working Capital	512.64	534.34	481.96	429.72	387.31
Book Value Per Share	180.18	166.69	149.03	127.58	112.16
Tangible Book Value	890.91	823.83	737.69	631.03	554.4
Tangible Book Value Per Share	179.60	166.08	148.71	127.21	111.76
Land	0.88	0.88	0.88	0.88	0.88
Buildings	156.63	92.9	82.42	76.86	76.86
Machinery	503.43	405.23	384.28	371.92	320.61
Construction In Progress	30.73	50.96	13.53	1.84	19.99