Best Agrolife 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	978.9	328.1	329.4	615.64	128.64
Cash & Short-Term Investments	978.9	328.1	329.4	615.64	128.64
Cash Growth	198.35%	-0.40%	-46.49%	378.57%	-60.77%
Accounts Receivable	4,900	5,638	4,648	3,488	2,559
Other Receivables	-	1.3	6.7	2.39	0.38
Receivables	4,900	5,640	4,655	3,491	2,560
Inventory	6,509	7,731	9,579	7,088	4,546
Prepaid Expenses	-	67.8	59.8	42.6	11.27
Other Current Assets	731	1,753	1,107	823.06	722.01
Total Current Assets	13,118	15,519	15,731	12,060	7,967
Property, Plant & Equipment	2,286	2,435	2,379	1,891	1,552
Long-Term Investments	9.6	18.7	445.7	155.68	-
Goodwill	689.6	689.6	689.6	240.67	240.67
Other Intangible Assets	546.5	623.8	700.5	40.5	49.97
Long-Term Deferred Tax Assets	50.3	10.3	2.3	0.09	4.2
Other Long-Term Assets	163.5	199.1	183.6	365.21	28.47
Total Assets	16,864	19,496	20,132	14,753	9,842
Accounts Payable	3,189	5,417	5,776	3,025	2,835
Accrued Expenses	25.6	276.1	174	112.86	50.19
Short-Term Debt	-	4,248	5,227	4,125	2,061
Current Portion of Long-Term Debt	4,061	278.5	841.9	1,111	97.13
Current Portion of Leases	33	33	21.2	15.73	17.51
Current Income Taxes Payable	155.5	200.4	43.7	49.73	90.2
Current Unearned Revenue	-	672.2	613.5	339.76	505.98
Other Current Liabilities	1,122	243.4	346.5	142.27	191.49
Total Current Liabilities	8,587	11,369	13,043	8,922	5,849
Long-Term Debt	267.3	139.4	208.9	340.38	485.8
Long-Term Leases	62.7	79.7	67.5	87.12	36.15
Pension & Post-Retirement Benefits	-	-	-	18.73	12.13
Long-Term Deferred Tax Liabilities	172.9	257.4	284.9	111.02	129.96
Other Long-Term Liabilities	87	74.1	56.8	-	29.61
Total Liabilities	9,176	11,920	13,661	9,479	6,543
Common Stock	354.7	236.4	236.4	236.45	236.45
Additional Paid-In Capital	-	1,103	1,103	1,103	1,103
Retained Earnings	-	5,110	4,481	3,486	1,613
Comprehensive Income & Other	7,333	1,127	650.2	448.01	347.33
Total Common Equity	7,688	7,576	6,470	5,273	3,299
Shareholders' Equity	7,688	7,576	6,470	5,273	3,299
Total Liabilities & Equity	16,864	19,496	20,132	14,753	9,842
Total Debt	4,424	4,779	6,366	5,679	2,698
Net Cash (Debt)	-3,445	-4,451	-6,037	-5,064	-2,569
Net Cash Per Share	-9.71	-12.57	-17.05	-14.28	-7.52
Filing Date Shares Outstanding	354.67	354.67	354.67	354.67	354.67
Total Common Shares Outstanding	354.67	354.67	354.67	354.67	354.67
Working Capital	4,532	4,150	2,687	3,138	2,118
Book Value Per Share	21.68	21.36	18.24	14.87	9.30
Tangible Book Value	6,452	6,263	5,080	4,992	3,009
Tangible Book Value Per Share	18.19	17.66	14.32	14.08	8.48
Buildings	-	1,113	904.1	567.88	444.31
Machinery	-	1,634	1,419	1,032	822.94
Construction In Progress	-	7.7	151.5	138.27	45.25