The Ugar Sugar Works 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	-	16.88	9.38	57.61	62.43	54.21
Short-Term Investments	-	-	250	-	-	-
Cash & Short-Term Investments	188.06	16.88	259.38	57.61	62.43	54.21
Cash Growth	-16.83%	-93.49%	350.28%	-7.72%	15.16%	-45.66%
Accounts Receivable	-	1,204	1,421	1,873	888.75	493.39
Other Receivables	-	15.2	20.52	4.43	2.72	426.3
Receivables	-	1,219	1,441	1,877	891.47	919.69
Inventory	-	5,283	4,889	3,723	7,733	6,359
Prepaid Expenses	-	13.62	9.24	12.51	15.79	9.36
Other Current Assets	-	704.07	699.49	674.26	525.89	211.45
Total Current Assets	-	7,238	7,299	6,345	9,228	7,554
Property, Plant & Equipment	-	3,822	3,329	2,614	2,309	1,309
Long-Term Investments	-	50.85	35.36	35.86	36.7	37.19
Other Intangible Assets	-	0.35	0.77	0.91	0.25	0.28
Other Long-Term Assets	-	195.59	188.43	167.68	62.28	33.72
Total Assets	-	11,306	10,853	9,164	11,636	8,934
Accounts Payable	-	1,130	1,674	1,498	2,243	1,154
Accrued Expenses	-	870.78	734.63	930.31	883.47	611.21
Short-Term Debt	-	5,173	4,259	2,177	5,313	4,955
Current Portion of Long-Term Debt	-	617.64	560.92	422.82	448.51	443.98
Current Income Taxes Payable	-	1.13	63.47	255.39	-	-
Current Unearned Revenue	-	-	-	15.98	17.96	17.33
Other Current Liabilities	-	346.89	232.76	112.67	142.51	113.85
Total Current Liabilities	-	8,140	7,525	5,412	9,049	7,295
Long-Term Debt	-	921.03	836.46	1,400	1,241	703.84
Long-Term Deferred Tax Liabilities	-	48.79	107.09	104.7	92.68	93.43
Other Long-Term Liabilities	-	36.47	34.39	38.57	36.44	37.18
Total Liabilities	-	9,146	8,503	6,955	10,419	8,129
Common Stock	-	112.5	112.5	112.5	112.5	112.5
Additional Paid-In Capital	-	157.5	157.5	157.5	157.5	157.5
Retained Earnings	-	1,901	2,092	1,937	934.49	523.7
Comprehensive Income & Other	-	-11.47	-12.42	1.5	13.13	11.3
Shareholders' Equity	1,716	2,160	2,350	2,208	1,218	805
Total Liabilities & Equity	-	11,306	10,853	9,164	11,636	8,934
Total Debt	4,398	6,712	5,656	4,000	7,003	6,103
Net Cash (Debt)	-4,210	-6,695	-5,397	-3,942	-6,940	-6,048
Net Cash Per Share	-37.42	-59.51	-47.97	-35.04	-61.69	-53.76
Filing Date Shares Outstanding	112.77	112.5	112.5	112.5	112.5	112.5
Total Common Shares Outstanding	112.77	112.5	112.5	112.5	112.5	112.5
Working Capital	-	-902.42	-226.28	933.36	179.49	259
Book Value Per Share	15.25	19.20	20.89	19.63	10.82	7.16
Tangible Book Value	1,710	2,160	2,349	2,207	1,217	804.72
Tangible Book Value Per Share	15.20	19.20	20.88	19.62	10.82	7.15
Land	-	71.17	65.62	58.12	58.12	58.12
Buildings	-	384.09	383.3	383.66	352.31	352.19
Machinery	-	6,440	6,372	5,823	4,625	4,620
Construction In Progress	-	1,483	792.85	378.6	1,122	25.96

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