Boston Commerce 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	Sep '25 Sep 30, 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	1.05	0.43	0.53	0.53	0.54	0.55
Trading Asset Securities	-	-	-	1.45	1.45	1.45
Cash & Short-Term Investments	1.05	0.43	0.53	1.98	1.99	2
Cash Growth	98.29%	-18.60%	-73.32%	-0.61%	-0.44%	-0.47%
Accounts Receivable	28.78	28.78	28.78	28.78	28.78	28.78
Other Receivables	-	0.75	0.19	0.19	0.19	0.19
Receivables	29.03	46.33	45.77	45.77	29.23	29.23
Inventory	1.45	1.45	1.45	-	-	-
Other Current Assets	63.19	42.89	-	-	16.55	16.55
Total Current Assets	94.72	91.1	47.75	47.75	47.76	47.77
Long-Term Deferred Tax Assets	0	0	0	0	0	0
Total Assets	152.66	149.04	105.69	105.69	105.7	105.71
Accounts Payable	35.48	33.07	30.48	30.48	29.61	30.48
Accrued Expenses	-	0.08	0.08	0.07	0.35	0.34
Short-Term Debt	-	-	-	-	7.5	7.5
Current Portion of Long-Term Debt	8.48	8.49	7.5	7.5	-	-
Current Income Taxes Payable	-	-	-	-	0	0
Current Unearned Revenue	-	-	-	-	0.87	-
Other Current Liabilities	1.19	2.43	1.95	0.55	0.26	0.26
Total Current Liabilities	45.14	44.06	40.01	38.6	38.59	38.58
Long-Term Debt	47.68	45.93	1.16	1.16	1.16	1.16
Total Liabilities	92.82	89.99	41.17	39.76	39.75	39.74
Common Stock	70.02	70.02	70.02	70.02	70.02	70.02
Retained Earnings	-	-10.98	-5.5	-4.1	-4.08	-4.06
Shareholders' Equity	59.84	59.05	64.52	65.93	65.95	65.97
Total Liabilities & Equity	152.66	149.04	105.69	105.69	105.7	105.71
Total Debt	56.16	54.42	8.66	8.66	8.66	8.66
Net Cash (Debt)	-55.11	-53.99	-8.14	-6.69	-6.67	-6.67
Net Cash Per Share	-6.79	-7.71	-1.16	-0.91	-0.95	-0.95
Filing Date Shares Outstanding	6.57	7	7	7	7	7
Total Common Shares Outstanding	6.57	7	7	7	7	7
Working Capital	49.58	47.03	7.74	9.15	9.17	9.19
Book Value Per Share	9.11	8.43	9.21	9.41	9.42	9.42
Tangible Book Value	59.84	59.05	64.52	65.93	65.95	65.97
Tangible Book Value Per Share	9.11	8.43	9.21	9.41	9.42	9.42

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