Bella Casa Fashion & Retail Limited (BOM:539399)

BOM:539399 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	489.07	1.42	1.33	1.68	1.49	30.58
Short-Term Investments	7.76	150	-	-	-	-
Trading Asset Securities	-	7.38	7.3	4.26	4.35	-
Cash & Short-Term Investments	496.82	158.8	8.63	5.94	5.84	30.58
Cash Growth	5213.60%	1740.29%	45.25%	1.71%	-80.90%	1839.38%
Accounts Receivable	760.71	492.9	385.14	358.65	503.37	427.44
Other Receivables	-	0.56	2.58	3.5	9.93	11.13
Receivables	760.71	493.45	387.72	362.14	513.3	438.57
Inventory	895.22	1,019	1,020	888.83	814.24	771.28
Prepaid Expenses	-	0.4	0.84	2.18	6.08	9.58
Other Current Assets	18.53	12.41	6.72	4.57	112.71	92.34
Total Current Assets	2,171	1,684	1,424	1,264	1,452	1,342
Property, Plant & Equipment	853.91	363.56	179.61	168.66	167.42	160.2
Long-Term Investments	10.49	60.02	0.02	0.02	0.02	0.02
Other Intangible Assets	1.62	1.43	0.96	1.35	1.08	1.33
Other Long-Term Assets	13.47	20.69	6.27	4.69	4.6	14.52
Total Assets	3,051	2,130	1,611	1,438	1,625	1,518
Accounts Payable	567.32	251.65	278.15	257.58	308.93	395
Accrued Expenses	7.1	23.83	9.42	6.65	6.71	5.82
Short-Term Debt	553.24	184.25	399.08	322.23	474.9	360.72
Current Portion of Long-Term Debt	-	-	21.11	32.16	31.51	20.78
Current Portion of Leases	6.89	7.99	4.77	4.14	4.09	3.07
Current Income Taxes Payable	7.19	5.89	6.12	1.82	-	1.85
Other Current Liabilities	89.72	29.27	25.48	14.09	21.92	21.33
Total Current Liabilities	1,231	502.87	744.14	638.67	848.06	808.57
Long-Term Debt	-	-	-	21.11	52.88	80.41
Long-Term Leases	226.14	119.47	9.41	14.18	17.8	21.89
Pension & Post-Retirement Benefits	5.85	5.85	4.62	3.17	2.8	2.79
Long-Term Deferred Tax Liabilities	7.86	6.57	4.26	5.26	7.28	5.11
Other Long-Term Liabilities	-	-0	-0	-0	-	-
Total Liabilities	1,471	634.76	762.43	682.39	928.83	918.76
Common Stock	133.88	133.88	114.75	114.75	114.75	114.75
Additional Paid-In Capital	-	661.6	181.56	181.56	181.56	181.56
Retained Earnings	-	699.55	552.23	459.36	399.76	302.86
Comprehensive Income & Other	1,446	0.17	0.25	0.33	0.4	0.48
Shareholders' Equity	1,579	1,495	848.79	755.99	696.47	599.65
Total Liabilities & Equity	3,051	2,130	1,611	1,438	1,625	1,518
Total Debt	786.27	311.71	434.37	393.82	581.19	486.86
Net Cash (Debt)	-289.45	-152.91	-425.74	-387.88	-575.35	-456.28
Net Cash Per Share	-21.86	-12.00	-37.10	-33.80	-50.14	-39.76
Filing Date Shares Outstanding	13.38	13.39	11.48	11.48	11.48	11.48
Total Common Shares Outstanding	13.38	13.39	11.48	11.48	11.48	11.48
Working Capital	939.82	1,181	680.23	624.99	604.12	533.78
Book Value Per Share	118.09	111.69	73.97	65.88	60.69	52.26
Tangible Book Value	1,578	1,494	847.83	754.64	695.39	598.32
Tangible Book Value Per Share	117.96	111.58	73.89	65.76	60.60	52.14
Land	-	1.18	1.18	1.18	1.18	1.18
Buildings	-	127.17	104.14	92.66	85.77	64.84
Machinery	-	196.23	131.82	116.47	103.65	87.17
Construction In Progress	-	-	-	-	1.2	14.87

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