Bengal Tea & Fabrics Limited (BOM:532230)

Bengal Tea & Fabrics Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	10.5	2.5	2.64	15.45	139.63	6.26
Short-Term Investments	1,304	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	39.5	0.86	7.88	3.67	0.59	96.54
Other Receivables	-	0.32	0.42	0.71	2.71	1.48
Receivables	40.3	1.54	8.76	5.04	4.14	99.24
Inventory	94.3	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	30.5	33.11	42.52	41.74	164.39	53.81
Total Current Assets	1,480	1,343	1,073	553.88	655.55	623.05
Property, Plant & Equipment	550.8	559.36	534.03	506.47	477.78	650.22
Long-Term Investments	192.5	195.4	244.91	135.2	10	-
Other Intangible Assets	0.1	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	11.8	3.8	6.14	5.57	4.58	8.95
Total Assets	2,235	2,102	1,919	1,279	1,252	1,354
Accounts Payable	26.3	21.71	16.6	19.05	17.5	132.39
Accrued Expenses	1.2	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	71.3	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	34.2	3.07	702.89	12.01	28.01	2.73
Total Current Liabilities	133	111.95	798.02	141.79	95.26	339.89
Long-Term Debt	13.8	15.81	19.75	-	-	31.55
Long-Term Unearned Revenue	1.1	1.16	1.34	1.53	1.78	2.2
Pension & Post-Retirement Benefits	4.5	5.67	4.02	2.42	4.51	10.32
Long-Term Deferred Tax Liabilities	69.9	51.85	-	-	-	-
Total Liabilities	222.3	186.44	823.13	145.74	101.55	383.95
Common Stock	90.1	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	1,923	-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	2,235	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	136.54	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	1,347	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.