Bengal & Assam Company 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	588.42	660.57	189.06	1,840	1,721	1,535
Short-Term Investments	-	85.05	77.7	397.95	872.77	733.74
Trading Asset Securities	-	9,907	6,717	3,141	924.9	945.46
Cash & Short-Term Investments	588.42	10,652	6,984	5,379	3,519	3,215
Cash Growth	33.57%	52.52%	29.85%	52.85%	9.47%	39.92%
Accounts Receivable	3,993	3,729	3,316	25,587	22,829	18,015
Other Receivables	189.35	448.44	550.13	2,246	2,047	2,142
Receivables	4,182	4,178	3,866	27,833	24,876	20,195
Inventory	3,709	3,636	3,779	26,421	28,496	21,053
Prepaid Expenses	-	10.79	9.58	277.21	347.04	404.3
Other Current Assets	-	515.58	370.11	3,690	2,877	2,446
Total Current Assets	8,479	18,992	15,009	63,600	60,115	47,312
Property, Plant & Equipment	4,107	4,177	4,310	68,552	67,068	67,047
Long-Term Investments	103,221	88,787	84,185	32,879	26,565	23,289
Goodwill	124.82	124.82	-	-	-	-
Other Intangible Assets	504.22	528.65	295.48	2,799	2,406	2,403
Long-Term Deferred Tax Assets	305.43	316.65	333.47	1,340	1,064	694.83
Other Long-Term Assets	1,517	754.41	572.44	4,430	6,108	4,376
Total Assets	118,259	113,681	104,706	173,599	163,326	145,121
Accounts Payable	1,797	1,887	1,697	20,189	24,102	17,825
Accrued Expenses	-	370.27	381.12	4,105	2,547	2,120
Short-Term Debt	-	2,204	1,396	11,571	15,595	8,456
Current Portion of Long-Term Debt	-	784.37	308.97	13,598	12,062	11,390
Current Income Taxes Payable	12.31	9.21	0.07	620.86	373.1	15.7
Other Current Liabilities	-	28.28	19.92	638.62	689.51	663.09
Total Current Liabilities	1,810	5,283	3,804	50,722	55,369	40,468
Long-Term Debt	5,532	2,500	2,436	25,457	26,223	29,645
Long-Term Leases	-	152.33	200.09	993.53	951.21	1,100
Long-Term Unearned Revenue	-	1,314	1,181	8,475	7,237	6,977
Pension & Post-Retirement Benefits	-	208.45	182.84	1,694	1,518	1,278
Long-Term Deferred Tax Liabilities	3,008	2,936	2,876	4,515	4,265	3,944
Other Long-Term Liabilities	3,635	1,682	1,613	6,845	6,426	7,547
Total Liabilities	13,985	14,075	12,293	98,702	101,989	90,960
Common Stock	114.04	112.96	112.96	112.96	112.96	112.96
Additional Paid-In Capital	-	1,608	1,621	1,886	1,886	1,886
Retained Earnings	-	94,529	87,013	47,414	38,276	32,241
Comprehensive Income & Other	101,994	1,366	1,885	5,721	5,172	4,909
Total Common Equity	102,108	97,616	90,632	55,134	45,447	39,149
Minority Interest	2,166	1,989	1,780	19,764	15,889	15,012
Shareholders' Equity	104,274	99,606	92,412	74,898	61,336	54,161
Total Liabilities & Equity	118,259	113,681	104,706	173,599	163,326	145,121
Total Debt	5,532	5,640	4,341	51,619	54,832	50,591
Net Cash (Debt)	-4,944	5,012	2,643	-46,241	-51,313	-47,376
Net Cash Growth	-	89.65%	-	-	-	-
Net Cash Per Share	-433.52	439.50	231.74	-4093.42	-4542.45	-4193.95
Filing Date Shares Outstanding	11.4	11.3	11.3	11.3	11.3	11.3
Total Common Shares Outstanding	11.4	11.3	11.3	11.3	11.3	11.3
Working Capital	6,670	13,710	11,206	12,877	4,746	6,844
Book Value Per Share	8953.59	8641.42	8023.16	4880.68	4023.20	3465.68
Tangible Book Value	101,479	96,963	90,337	52,335	43,042	36,746
Tangible Book Value Per Share	8898.44	8583.57	7997.01	4632.90	3810.24	3252.91
Land	-	677.8	564.78	6,608	6,406	6,328
Buildings	-	1,222	1,187	10,867	10,552	10,421
Machinery	-	5,727	6,002	66,052	61,839	56,310
Construction In Progress	-	81.02	50.74	2,152	1,299	3,152

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