Bella Casa Fashion & Retail Limited (BOM:539399)

BOM:539399 Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	151.52	1.33	1.68	1.49	30.58
Short-Term Investments	7.38	0.25	-	-	-
Trading Asset Securities	-	7.3	4.26	4.35	-
Cash & Short-Term Investments	158.9	8.88	5.94	5.84	30.58
Cash Growth	1688.85%	49.52%	1.71%	-80.90%	1839.38%
Accounts Receivable	492.9	385.14	358.65	503.37	427.44
Other Receivables	-	2.58	3.5	9.93	11.13
Receivables	492.9	387.72	362.14	513.3	438.57
Inventory	1,019	1,020	888.83	814.24	771.28
Prepaid Expenses	-	0.84	2.18	6.08	9.58
Other Current Assets	13.26	6.46	4.57	112.71	92.34
Total Current Assets	1,684	1,424	1,264	1,452	1,342
Property, Plant & Equipment	363.56	179.61	168.66	167.42	160.2
Long-Term Investments	0.02	0.02	0.02	0.02	0.02
Other Intangible Assets	1.43	0.96	1.35	1.08	1.33
Other Long-Term Assets	80.69	6.27	4.69	4.6	14.52
Total Assets	2,130	1,611	1,438	1,625	1,518
Accounts Payable	251.65	278.15	257.58	308.93	395
Accrued Expenses	5.9	9.42	6.65	6.71	5.82
Short-Term Debt	-	399.08	322.23	474.9	360.72
Current Portion of Long-Term Debt	184.25	21.11	32.16	31.51	20.78
Current Portion of Leases	7.99	4.77	4.14	4.09	3.07
Current Income Taxes Payable	5.89	6.12	1.82	-	1.85
Other Current Liabilities	47.2	25.48	14.09	21.92	21.33
Total Current Liabilities	502.87	744.14	638.67	848.06	808.57
Long-Term Debt	-	-	21.11	52.88	80.41
Long-Term Leases	119.47	9.41	14.18	17.8	21.89
Long-Term Deferred Tax Liabilities	6.57	4.26	5.26	7.28	5.11
Other Long-Term Liabilities	-0	-0	-0	-	-
Total Liabilities	634.76	762.43	682.39	928.83	918.76
Common Stock	133.88	114.75	114.75	114.75	114.75
Additional Paid-In Capital	-	181.56	181.56	181.56	181.56
Retained Earnings	-	552.23	459.36	399.76	302.86
Comprehensive Income & Other	1,361	0.25	0.33	0.4	0.48
Shareholders' Equity	1,495	848.79	755.99	696.47	599.65
Total Liabilities & Equity	2,130	1,611	1,438	1,625	1,518
Total Debt	311.71	434.37	393.82	581.19	486.86
Net Cash (Debt)	-152.81	-425.49	-387.88	-575.35	-456.28
Net Cash Per Share	-12.02	-37.08	-33.80	-50.14	-39.76
Filing Date Shares Outstanding	13.23	11.48	11.48	11.48	11.48
Total Common Shares Outstanding	13.23	11.48	11.48	11.48	11.48
Working Capital	1,181	680.23	624.99	604.12	533.78
Book Value Per Share	113.03	73.97	65.88	60.69	52.26
Tangible Book Value	1,494	847.83	754.64	695.39	598.32
Tangible Book Value Per Share	112.92	73.89	65.76	60.60	52.14
Land	-	1.18	1.18	1.18	1.18
Buildings	-	104.14	92.66	85.77	64.84
Machinery	-	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.