Bharat Seats 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	-	29.56	2.06	3.74	0.81	7.24
Short-Term Investments	-	9.94	9.37	6.56	8.58	2.17
Cash & Short-Term Investments	63.82	39.5	11.43	10.3	9.39	9.41
Cash Growth	2045.04%	245.66%	10.92%	9.72%	-0.19%	-4.84%
Accounts Receivable	-	1,966	1,033	965.15	1,107	826
Receivables	-	1,966	1,033	965.15	1,107	826
Inventory	-	554.48	397.27	288.38	529.91	297.03
Prepaid Expenses	-	-	-	15.04	16.5	14.61
Other Current Assets	-	65.33	186.52	38.63	73.79	74.37
Total Current Assets	-	2,626	1,628	1,317	1,737	1,221
Property, Plant & Equipment	-	3,696	3,233	2,096	1,538	1,552
Long-Term Investments	-	-	-	2.42	-	-
Other Intangible Assets	-	29.57	11.63	14.6	10.58	9.31
Other Long-Term Assets	-	126.12	179.53	147.51	86.31	130.61
Total Assets	-	6,477	5,053	3,578	3,372	2,914
Accounts Payable	-	2,582	1,429	1,182	1,302	1,210
Accrued Expenses	-	232.05	94.31	44.5	36.64	33.7
Short-Term Debt	-	170	298.23	272.5	46.48	50.94
Current Portion of Long-Term Debt	-	127.15	55.32	-	-	38.24
Current Portion of Leases	-	49.47	65.25	15.91	0.2	0.19
Other Current Liabilities	-	125.33	188.19	154.39	300.99	77.92
Total Current Liabilities	-	3,286	2,130	1,669	1,686	1,411
Long-Term Debt	-	502.19	530.38	326	326	245.38
Long-Term Leases	-	669.78	649.69	42.88	16.6	16.8
Pension & Post-Retirement Benefits	-	12.65	6.99	7.05	7.47	5.44
Long-Term Deferred Tax Liabilities	-	61.13	67.36	69.6	64.34	68.63
Total Liabilities	-	4,532	3,384	2,114	2,101	1,747
Common Stock	-	125.6	62.8	62.8	62.8	62.8
Retained Earnings	-	1,820	1,605	1,401	1,209	1,103
Shareholders' Equity	2,067	1,946	1,668	1,463	1,271	1,166
Total Liabilities & Equity	-	6,477	5,053	3,578	3,372	2,914
Total Debt	1,322	1,519	1,599	657.29	389.27	351.54
Net Cash (Debt)	-1,258	-1,479	-1,587	-646.99	-379.88	-342.13
Net Cash Per Share	-20.04	-23.55	-25.28	-10.30	-6.05	-5.45
Filing Date Shares Outstanding	62.66	62.8	62.8	62.8	62.8	62.8
Total Common Shares Outstanding	62.66	62.8	62.8	62.8	62.8	62.8
Working Capital	-	-659.95	-501.57	-351.34	50.43	-189.77
Book Value Per Share	32.99	30.98	26.56	23.30	20.24	18.57
Tangible Book Value	2,038	1,916	1,657	1,449	1,261	1,157
Tangible Book Value Per Share	32.51	30.51	26.38	23.07	20.08	18.42
Land	-	108.14	108.14	108.14	108.14	108.14
Buildings	-	1,269	1,191	-	901.93	695.38
Machinery	-	3,190	2,972	3,795	2,340	2,190
Construction In Progress	-	895.69	488.35	119.65	77.8	301.41

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