Bharat Seats Limited (BOM:523229)

Bharat Seats 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	53.87	29.56	2.06	3.74	0.81	7.24
Short-Term Investments	9.94	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	2,344	1,966	1,033	965.15	1,107	826
Receivables	2,344	1,966	1,033	965.15	1,107	826
Inventory	509.07	554.48	397.27	288.38	529.91	297.03
Prepaid Expenses	-	-	-	15.04	16.5	14.61
Other Current Assets	157.88	65.33	186.52	38.63	73.79	74.37
Total Current Assets	3,075	2,626	1,628	1,317	1,737	1,221
Property, Plant & Equipment	3,699	3,696	3,233	2,096	1,538	1,552
Long-Term Investments	-	-	-	2.42	-	-
Other Intangible Assets	29.86	29.57	11.63	14.6	10.58	9.31
Other Long-Term Assets	125.89	126.12	179.53	147.51	86.31	130.61
Total Assets	6,930	6,477	5,053	3,578	3,372	2,914
Accounts Payable	2,698	2,582	1,429	1,182	1,302	1,210
Accrued Expenses	41	232.05	94.31	44.5	36.64	33.7
Short-Term Debt	161.13	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	50.54	49.47	65.25	15.91	0.2	0.19
Other Current Liabilities	203.4	125.33	188.19	154.39	300.99	77.92
Total Current Liabilities	3,675	3,286	2,130	1,669	1,686	1,411
Long-Term Debt	438.62	502.19	530.38	326	326	245.38
Long-Term Leases	671.89	669.78	649.69	42.88	16.6	16.8
Pension & Post-Retirement Benefits	14.74	12.65	6.99	7.05	7.47	5.44
Long-Term Deferred Tax Liabilities	62.6	61.13	67.36	69.6	64.34	68.63
Total Liabilities	4,862	4,532	3,384	2,114	2,101	1,747
Common Stock	125.6	125.6	62.8	62.8	62.8	62.8
Retained Earnings	1,942	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	6,930	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	-20.07	-23.55	-25.28	-10.30	-6.05	-5.45
Filing Date Shares Outstanding	62.67	62.8	62.8	62.8	62.8	62.8
Total Common Shares Outstanding	62.67	62.8	62.8	62.8	62.8	62.8
Working Capital	-599.63	-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.