Bharat Seats 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	154.74	29.56	2.06	3.74	0.81
Short-Term Investments	-	9.94	9.37	6.56	8.58
Cash & Short-Term Investments	154.74	39.5	11.43	10.3	9.39
Cash Growth	291.72%	245.66%	10.92%	9.72%	-0.19%
Accounts Receivable	2,635	1,966	1,033	965.15	1,107
Receivables	2,635	1,966	1,033	965.15	1,107
Inventory	602.47	554.48	397.27	288.38	529.91
Prepaid Expenses	-	-	-	15.04	16.5
Other Current Assets	164.09	65.33	186.52	38.63	73.79
Total Current Assets	3,556	2,626	1,628	1,317	1,737
Property, Plant & Equipment	3,647	3,696	3,233	2,096	1,538
Long-Term Investments	-	-	-	2.42	-
Other Intangible Assets	28.7	29.57	11.63	14.6	10.58
Other Long-Term Assets	134.86	126.12	179.53	147.51	86.31
Total Assets	7,367	6,477	5,053	3,578	3,372
Accounts Payable	3,188	2,582	1,429	1,182	1,302
Accrued Expenses	-	232.05	94.31	44.5	36.64
Short-Term Debt	127.15	170	298.23	272.5	46.48
Current Portion of Long-Term Debt	-	127.15	55.32	-	-
Current Portion of Leases	48.24	49.47	65.25	15.91	0.2
Current Unearned Revenue	522.61	-	-	-	-
Other Current Liabilities	169.68	125.33	188.19	154.39	300.99
Total Current Liabilities	4,056	3,286	2,130	1,669	1,686
Long-Term Debt	375.04	502.19	530.38	326	326
Long-Term Leases	550.56	669.78	649.69	42.88	16.6
Pension & Post-Retirement Benefits	-	12.65	6.99	7.05	7.47
Long-Term Deferred Tax Liabilities	60.93	61.13	67.36	69.6	64.34
Other Long-Term Liabilities	27.66	-	-	-	-
Total Liabilities	5,070	4,532	3,384	2,114	2,101
Common Stock	125.6	125.6	62.8	62.8	62.8
Retained Earnings	2,171	1,818	1,604	1,401	1,209
Comprehensive Income & Other	-	1.47	0.97	-	-
Shareholders' Equity	2,297	1,946	1,668	1,463	1,271
Total Liabilities & Equity	7,367	6,477	5,053	3,578	3,372
Total Debt	1,101	1,519	1,599	657.29	389.27
Net Cash (Debt)	-946.26	-1,479	-1,587	-646.99	-379.88
Net Cash Per Share	-15.06	-23.55	-25.28	-10.30	-6.05
Filing Date Shares Outstanding	62.81	62.8	62.8	62.8	62.8
Total Common Shares Outstanding	62.81	62.8	62.8	62.8	62.8
Working Capital	-499.9	-659.95	-501.57	-351.34	50.43
Book Value Per Share	36.56	30.98	26.56	23.30	20.24
Tangible Book Value	2,268	1,916	1,657	1,449	1,261
Tangible Book Value Per Share	36.11	30.51	26.38	23.07	20.08
Land	-	108.14	108.14	108.14	108.14
Buildings	-	1,269	1,191	-	901.93
Machinery	-	3,190	2,972	3,795	2,340
Construction In Progress	-	895.69	488.35	119.65	77.8

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