V.S.T. Tillers Tractors 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	-	711.7	436.71	109.19	251.93	288.16
Short-Term Investments	-	-	-	105	-	-
Trading Asset Securities	-	4,837	4,380	3,893	3,299	2,575
Cash & Short-Term Investments	6,153	5,549	4,816	4,107	3,551	2,863
Cash Growth	34.43%	15.21%	17.27%	15.67%	24.02%	98.45%
Accounts Receivable	-	2,056	1,552	1,492	675.72	818.07
Other Receivables	-	961.82	981.46	906.27	650.96	664.34
Receivables	-	3,019	2,534	2,399	1,327	1,484
Inventory	-	1,007	1,178	1,079	1,006	1,069
Prepaid Expenses	-	36.92	28.97	25.28	18.97	26.26
Other Current Assets	-	77.9	60.47	96.54	78.8	62.14
Total Current Assets	-	9,690	8,618	7,707	5,982	5,505
Property, Plant & Equipment	-	2,265	2,313	2,478	2,467	2,406
Long-Term Investments	-	397.03	460.56	405.99	837.28	547.85
Other Intangible Assets	-	23.96	22.78	58.41	91.26	107.97
Long-Term Deferred Tax Assets	-	-	-	-	-	5.66
Other Long-Term Assets	-	274.96	254.33	257.71	282.52	280.6
Total Assets	-	12,652	11,669	10,908	9,661	8,854
Accounts Payable	-	988.03	989.08	1,307	821.72	831.43
Accrued Expenses	-	923.71	778.47	757.51	660.04	807.48
Current Portion of Leases	-	9	8.21	7.6	3.01	1.08
Current Unearned Revenue	-	0.58	0.5	0.52	0.12	0.45
Other Current Liabilities	-	110.7	98.05	89.44	252.08	102.91
Total Current Liabilities	-	2,032	1,874	2,162	1,737	1,743
Long-Term Leases	-	10.65	5.33	11.29	7.45	3.44
Long-Term Unearned Revenue	-	0.6	1.04	1.41	-	0.12
Pension & Post-Retirement Benefits	-	51.03	36.04	20.09	-	-
Long-Term Deferred Tax Liabilities	-	85.3	69.61	25.2	16.05	-
Other Long-Term Liabilities	-	453.53	446.46	443.22	404.71	430.91
Total Liabilities	-	2,633	2,433	2,663	2,165	2,178
Common Stock	-	86.43	86.4	86.4	86.4	86.4
Retained Earnings	-	9,907	9,150	8,155	7,404	6,584
Comprehensive Income & Other	-	25.61	0.13	3.12	4.77	5.4
Shareholders' Equity	10,566	10,019	9,236	8,245	7,495	6,676
Total Liabilities & Equity	-	12,652	11,669	10,908	9,661	8,854
Total Debt	18.27	19.64	13.55	18.88	10.46	4.51
Net Cash (Debt)	6,134	5,529	4,803	4,088	3,540	2,858
Net Cash Growth	36.58%	15.12%	17.48%	15.48%	23.85%	98.14%
Net Cash Per Share	707.66	638.91	555.81	473.15	409.74	330.84
Filing Date Shares Outstanding	8.64	8.64	8.64	8.64	8.64	8.64
Total Common Shares Outstanding	8.64	8.64	8.64	8.64	8.64	8.64
Working Capital	-	7,658	6,743	5,545	4,245	3,761
Book Value Per Share	1222.37	1159.11	1069.06	954.28	867.57	772.69
Tangible Book Value	10,545	9,995	9,213	8,186	7,404	6,568
Tangible Book Value Per Share	1220.02	1156.34	1066.43	947.52	857.00	760.20
Land	-	488.93	488.93	488.93	488.93	488.93
Buildings	-	973.85	963.71	955.15	949.05	925.68
Machinery	-	2,538	2,423	2,283	2,115	1,820
Construction In Progress	-	100.63	52.44	141.09	119.98	253.8

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.