Bengal & Assam Company 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	1,137	660.57	189.06	1,840	1,721
Short-Term Investments	-	85.05	77.7	397.95	872.77
Trading Asset Securities	-	9,907	6,717	3,141	924.9
Cash & Short-Term Investments	1,137	10,652	6,984	5,379	3,519
Cash Growth	-89.33%	52.52%	29.85%	52.85%	9.47%
Accounts Receivable	4,496	3,729	3,316	25,587	22,829
Other Receivables	327.67	448.44	550.13	2,246	2,047
Receivables	4,823	4,178	3,866	27,833	24,876
Inventory	3,808	3,636	3,779	26,421	28,496
Prepaid Expenses	-	10.79	9.58	277.21	347.04
Other Current Assets	19.75	515.58	370.11	3,690	2,877
Total Current Assets	9,788	18,992	15,009	63,600	60,115
Property, Plant & Equipment	4,610	4,177	4,310	68,552	67,068
Long-Term Investments	108,039	88,787	84,185	32,879	26,565
Goodwill	123.56	124.82	-	-	-
Other Intangible Assets	449.74	528.65	295.48	2,799	2,406
Long-Term Deferred Tax Assets	240.54	316.65	333.47	1,340	1,064
Other Long-Term Assets	1,249	754.41	572.44	4,430	6,108
Total Assets	124,500	113,681	104,706	173,599	163,326
Accounts Payable	2,506	1,887	1,697	20,189	24,102
Accrued Expenses	-	370.27	381.12	4,105	2,547
Short-Term Debt	-	2,204	1,396	11,571	15,595
Current Portion of Long-Term Debt	-	784.37	308.97	13,598	12,062
Current Portion of Leases	-	35.21	47.47	-	-
Current Income Taxes Payable	16.16	9.21	0.07	620.86	373.1
Other Current Liabilities	-	28.28	19.92	638.62	689.51
Total Current Liabilities	2,522	5,318	3,851	50,722	55,369
Long-Term Debt	6,380	2,500	2,436	25,457	26,223
Long-Term Leases	-	117.12	152.61	993.53	951.21
Long-Term Unearned Revenue	-	1,314	1,181	8,475	7,237
Pension & Post-Retirement Benefits	-	208.45	182.84	1,694	1,518
Long-Term Deferred Tax Liabilities	2,841	2,936	2,876	4,515	4,265
Other Long-Term Liabilities	3,708	1,682	1,613	6,845	6,426
Total Liabilities	15,450	14,075	12,293	98,702	101,989
Common Stock	114.04	112.96	112.96	112.96	112.96
Additional Paid-In Capital	-	1,608	1,621	1,886	1,886
Retained Earnings	-	94,529	87,013	47,414	38,276
Comprehensive Income & Other	106,758	1,366	1,885	5,721	5,172
Total Common Equity	106,872	97,616	90,632	55,134	45,447
Minority Interest	2,178	1,989	1,780	19,764	15,889
Shareholders' Equity	109,050	99,606	92,412	74,898	61,336
Total Liabilities & Equity	124,500	113,681	104,706	173,599	163,326
Total Debt	6,380	5,640	4,341	51,619	54,832
Net Cash (Debt)	-5,243	5,012	2,643	-46,241	-51,313
Net Cash Growth	-	89.65%	-	-	-
Net Cash Per Share	-459.74	439.50	231.74	-4093.42	-4542.45
Filing Date Shares Outstanding	11.4	11.3	11.3	11.3	11.3
Total Common Shares Outstanding	11.4	11.3	11.3	11.3	11.3
Working Capital	7,266	13,674	11,158	12,877	4,746
Book Value Per Share	9371.65	8641.42	8023.16	4880.68	4023.20
Tangible Book Value	106,299	96,963	90,337	52,335	43,042
Tangible Book Value Per Share	9321.38	8583.57	7997.01	4632.90	3810.24
Land	-	677.8	564.78	6,608	6,406
Buildings	-	1,222	1,187	10,867	10,552
Machinery	-	5,727	6,002	66,052	61,839
Construction In Progress	-	81.02	50.74	2,152	1,299