Bengal Tea & Fabrics 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	-	2.5	2.64	15.45	139.63	6.26
Short-Term Investments	-	0.25	-	-	-	-
Trading Asset Securities	-	1,258	963.55	275.12	90.15	92.88
Cash & Short-Term Investments	1,315	1,260	966.19	290.57	229.79	99.15
Cash Growth	4.82%	30.46%	232.51%	26.45%	131.77%	176.25%
Accounts Receivable	-	0.86	7.88	3.67	0.59	96.54
Other Receivables	-	0.32	0.42	0.71	2.71	1.48
Receivables	-	1.54	8.76	5.04	4.14	99.24
Inventory	-	43.51	52.33	214.65	256.32	367.2
Prepaid Expenses	-	4.3	2.79	1.89	0.91	3.65
Other Current Assets	-	33.11	42.52	41.74	164.39	53.81
Total Current Assets	-	1,343	1,073	553.88	655.55	623.05
Property, Plant & Equipment	-	559.36	534.03	506.47	477.78	650.22
Long-Term Investments	-	195.4	244.91	135.2	10	-
Other Intangible Assets	-	0.25	0.46	0.66	0.95	2.89
Long-Term Deferred Tax Assets	-	-	61.14	77.39	102.97	68.61
Other Long-Term Assets	-	3.8	6.14	5.57	4.58	8.95
Total Assets	-	2,102	1,919	1,279	1,252	1,354
Accounts Payable	-	21.71	16.6	19.05	17.5	132.39
Accrued Expenses	-	49.4	34.26	42.16	26.76	42.01
Short-Term Debt	-	33.59	42.75	68.32	-	156.72
Current Portion of Long-Term Debt	-	4	-	-	8.75	5.73
Current Income Taxes Payable	-	-	1.34	-	13.93	-
Current Unearned Revenue	-	0.18	0.19	0.25	0.31	0.31
Other Current Liabilities	-	3.07	702.89	12.01	28.01	2.73
Total Current Liabilities	-	111.95	798.02	141.79	95.26	339.89
Long-Term Debt	-	15.81	19.75	-	-	31.55
Long-Term Unearned Revenue	-	1.16	1.34	1.53	1.78	2.2
Pension & Post-Retirement Benefits	-	5.67	4.02	2.42	4.51	10.32
Long-Term Deferred Tax Liabilities	-	51.85	-	-	-	-
Total Liabilities	-	186.44	823.13	145.74	101.55	383.95
Common Stock	-	90.11	90.11	90.11	90.11	90.11
Additional Paid-In Capital	-	30.16	30.16	30.16	30.16	30.16
Retained Earnings	-	1,814	987.06	1,033	1,039	865.55
Comprehensive Income & Other	-	-19.24	-11.19	-19.45	-9.39	-16.05
Shareholders' Equity	2,013	1,915	1,096	1,133	1,150	969.77
Total Liabilities & Equity	-	2,102	1,919	1,279	1,252	1,354
Total Debt	85.1	53.4	62.5	68.32	8.75	194
Net Cash (Debt)	1,230	1,207	903.69	222.25	221.03	-94.85
Net Cash Growth	2.44%	33.57%	306.60%	0.55%	-	-
Net Cash Per Share	136.49	134.03	100.34	24.68	24.54	-10.53
Filing Date Shares Outstanding	9.01	9.01	9.01	9.01	9.01	9.01
Total Common Shares Outstanding	9.01	9.01	9.01	9.01	9.01	9.01
Working Capital	-	1,231	274.57	412.09	560.29	283.16
Book Value Per Share	223.44	212.67	121.71	125.85	127.72	107.68
Tangible Book Value	2,013	1,915	1,096	1,133	1,149	966.87
Tangible Book Value Per Share	223.43	212.64	121.66	125.78	127.62	107.36
Land	-	236	236	236	236	236.14
Buildings	-	123.31	123.5	120.9	120.9	287.39
Machinery	-	252.34	216.16	170.39	142.17	311.31
Construction In Progress	-	6.51	8.15	22.49	9.12	15.42

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