Best Agrolife 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	Dec '25 Dec 31, 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	-	328.1	329.4	615.64	128.64	205.26
Short-Term Investments	-	-	-	-	-	122.63
Cash & Short-Term Investments	684.3	328.1	329.4	615.64	128.64	327.9
Cash Growth	-42.25%	-0.40%	-46.49%	378.57%	-60.77%	49.76%
Accounts Receivable	-	5,638	4,648	3,488	2,559	1,311
Other Receivables	-	1.3	6.7	2.39	0.38	0.06
Receivables	-	5,640	4,655	3,491	2,560	1,315
Inventory	-	7,731	9,579	7,088	4,546	1,537
Prepaid Expenses	-	67.8	59.8	42.6	11.27	4.28
Other Current Assets	-	1,753	1,107	823.06	722.01	275.08
Total Current Assets	-	15,519	15,731	12,060	7,967	3,458
Property, Plant & Equipment	-	2,435	2,379	1,891	1,552	230.31
Long-Term Investments	-	18.7	445.7	155.68	-	-
Goodwill	-	689.6	689.6	240.67	240.67	-
Other Intangible Assets	-	623.8	700.5	40.5	49.97	1.45
Long-Term Deferred Tax Assets	-	10.3	2.3	0.09	4.2	11.17
Other Long-Term Assets	-	199.1	183.6	365.21	28.47	15.47
Total Assets	-	19,496	20,132	14,753	9,842	3,717
Accounts Payable	-	5,417	5,776	3,025	2,835	1,650
Accrued Expenses	-	276.1	174	112.86	50.19	19.96
Short-Term Debt	-	4,248	5,227	4,125	2,061	223
Current Portion of Long-Term Debt	-	278.5	841.9	1,111	97.13	14.54
Current Portion of Leases	-	33	21.2	15.73	17.51	13.96
Current Income Taxes Payable	-	200.4	43.7	49.73	90.2	46.27
Current Unearned Revenue	-	672.2	613.5	339.76	505.98	344.8
Other Current Liabilities	-	243.4	346.5	142.27	191.49	6.48
Total Current Liabilities	-	11,369	13,043	8,922	5,849	2,319
Long-Term Debt	-	139.4	208.9	340.38	485.8	33.79
Long-Term Leases	-	79.7	67.5	87.12	36.15	42.93
Pension & Post-Retirement Benefits	-	-	-	18.73	12.13	7.34
Long-Term Deferred Tax Liabilities	-	257.4	284.9	111.02	129.96	-
Other Long-Term Liabilities	-	74.1	56.8	-	29.61	16.64
Total Liabilities	-	11,920	13,661	9,479	6,543	2,420
Common Stock	-	236.4	236.4	236.45	236.45	220.32
Additional Paid-In Capital	-	1,103	1,103	1,103	1,103	102.82
Retained Earnings	-	5,110	4,481	3,486	1,613	609.23
Comprehensive Income & Other	-	1,127	650.2	448.01	347.33	364.39
Total Common Equity	8,094	7,576	6,470	5,273	3,299	1,297
Shareholders' Equity	8,094	7,576	6,470	5,273	3,299	1,297
Total Liabilities & Equity	-	19,496	20,132	14,753	9,842	3,717
Total Debt	4,357	4,779	6,366	5,679	2,698	328.23
Net Cash (Debt)	-3,673	-4,451	-6,037	-5,064	-2,569	-0.33
Net Cash Per Share	-10.37	-12.57	-17.05	-14.28	-7.52	-0.00
Filing Date Shares Outstanding	353.89	354.67	354.67	354.67	354.67	330.48
Total Common Shares Outstanding	353.89	354.67	354.67	354.67	354.67	330.48
Working Capital	-	4,150	2,687	3,138	2,118	1,139
Book Value Per Share	22.82	21.36	18.24	14.87	9.30	3.92
Tangible Book Value	6,819	6,263	5,080	4,992	3,009	1,295
Tangible Book Value Per Share	19.22	17.66	14.32	14.08	8.48	3.92
Buildings	-	1,113	904.1	567.88	444.31	7.98
Machinery	-	1,634	1,419	1,032	822.94	112.29
Construction In Progress	-	7.7	151.5	138.27	45.25	38.7

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