Bengal Tea & Fabrics Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	17.5	2.5	2.64	15.45	139.63
Short-Term Investments	1,359	-	-	-	-
Trading Asset Securities	-	1,258	963.55	275.12	90.15
Cash & Short-Term Investments	1,376	1,260	966.19	290.57	229.79
Cash Growth	9.22%	30.43%	232.51%	26.45%	131.77%
Accounts Receivable	2.5	0.86	7.88	3.67	0.59
Other Receivables	-	0.32	0.42	0.71	2.71
Receivables	3	1.54	8.76	5.04	4.14
Inventory	47.4	43.51	52.33	214.65	256.32
Prepaid Expenses	-	4.3	2.79	1.89	0.91
Restricted Cash	-	3.15	15.07	-	-
Other Current Assets	42.3	30.21	27.45	41.74	164.39
Total Current Assets	1,469	1,343	1,073	553.88	655.55
Property, Plant & Equipment	565.1	559.36	534.03	506.47	477.78
Long-Term Investments	138.5	195.4	244.91	135.2	10
Other Intangible Assets	0.9	0.25	0.46	0.66	0.95
Long-Term Deferred Tax Assets	-	-	61.14	77.39	102.97
Other Long-Term Assets	16.9	3.8	6.14	5.57	4.58
Total Assets	2,191	2,102	1,919	1,279	1,252
Accounts Payable	20.3	21.71	16.6	19.05	17.5
Accrued Expenses	1.3	49.4	34.26	42.16	26.76
Short-Term Debt	79.8	37.59	42.75	68.32	-
Current Portion of Long-Term Debt	-	-	-	-	8.75
Current Income Taxes Payable	-	-	1.34	-	13.93
Current Unearned Revenue	-	0.18	0.19	0.25	0.31
Other Current Liabilities	39	3.07	702.89	12.01	28.01
Total Current Liabilities	140.4	111.95	798.02	141.79	95.26
Long-Term Debt	11.9	15.81	19.75	-	-
Long-Term Unearned Revenue	1	1.16	1.34	1.53	1.78
Pension & Post-Retirement Benefits	-0.9	5.67	4.02	2.42	4.51
Long-Term Deferred Tax Liabilities	81.5	51.85	-	-	-
Total Liabilities	233.9	186.44	823.13	145.74	101.55
Common Stock	90.1	90.11	90.11	90.11	90.11
Additional Paid-In Capital	-	30.16	30.16	30.16	30.16
Retained Earnings	-	1,814	987.06	1,033	1,039
Comprehensive Income & Other	1,867	-19.24	-11.19	-19.45	-9.39
Shareholders' Equity	1,957	1,915	1,096	1,133	1,150
Total Liabilities & Equity	2,191	2,102	1,919	1,279	1,252
Total Debt	91.7	53.4	62.5	68.32	8.75
Net Cash (Debt)	1,285	1,207	903.69	222.25	221.03
Net Cash Growth	6.45%	33.55%	306.60%	0.55%	-
Net Cash Per Share	142.78	134.00	100.34	24.68	24.54
Filing Date Shares Outstanding	9.01	9.01	9.01	9.01	9.01
Total Common Shares Outstanding	9.01	9.01	9.01	9.01	9.01
Working Capital	1,329	1,231	274.57	412.09	560.29
Book Value Per Share	217.11	212.67	121.71	125.85	127.72
Tangible Book Value	1,956	1,915	1,096	1,133	1,149
Tangible Book Value Per Share	217.01	212.64	121.66	125.78	127.62
Land	-	236	236	236	236
Buildings	-	123.31	123.5	120.9	120.9
Machinery	-	252.34	216.16	170.39	142.17
Construction In Progress	-	6.51	8.15	22.49	9.12