Benara Bearings & Pistons Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	6.18	2.5	2.34	4.77	9.51
Short-Term Investments	0.88	0.72	-	-	-
Cash & Short-Term Investments	7.06	3.22	2.34	4.77	9.51
Cash Growth	119.26%	37.80%	-51.04%	-49.82%	-44.07%
Accounts Receivable	50.89	48.81	104.04	175.19	259.01
Other Receivables	-	-	-	-	7.8
Receivables	50.89	48.81	104.04	175.19	266.81
Inventory	184.98	214.77	198.31	192.63	226.14
Prepaid Expenses	0.04	0.01	0.13	0.34	0.7
Other Current Assets	9.29	8.13	21.35	14.71	26.79
Total Current Assets	252.24	274.94	326.17	387.63	529.94
Property, Plant & Equipment	50.46	66.26	93.61	96.97	132.34
Long-Term Investments	0.2	0.2	3.17	3.17	3.17
Long-Term Deferred Tax Assets	22.55	120.26	133.06	110.81	57.3
Long-Term Deferred Charges	48.12	48.12	48.12	52.11	48.12
Other Long-Term Assets	97.9	168.77	185.85	254.64	466.9
Total Assets	588.59	846.46	904.24	1,022	1,354
Accounts Payable	10.69	14.72	23.33	29.85	78.85
Accrued Expenses	33.79	30.52	18.95	10.23	12.41
Short-Term Debt	516.76	433.52	449.55	381.98	328.61
Current Portion of Long-Term Debt	-	-	-	28.13	27.12
Current Income Taxes Payable	-	-	0.11	8.16	8.36
Other Current Liabilities	1.56	1.56	14.17	7.62	5.28
Total Current Liabilities	562.8	480.33	506.1	465.97	460.63
Long-Term Debt	105.11	166.64	172.44	237.47	254.96
Pension & Post-Retirement Benefits	4.36	8.35	9.85	10.44	12.38
Other Long-Term Liabilities	-0	-0	-	6.72	181.55
Total Liabilities	672.27	655.32	688.39	720.6	909.52
Common Stock	177.07	177.07	177.07	177.07	177.07
Additional Paid-In Capital	255.88	255.88	255.88	255.88	255.88
Retained Earnings	-516.64	-241.82	-217.11	-131.91	11.63
Total Common Equity	-83.68	191.14	215.85	301.05	444.58
Shareholders' Equity	-83.68	191.14	215.85	301.05	444.58
Total Liabilities & Equity	588.59	846.46	904.24	1,022	1,354
Total Debt	621.87	600.17	621.98	647.57	610.69
Net Cash (Debt)	-614.81	-596.95	-619.65	-642.8	-601.18
Net Cash Per Share	-34.72	-33.71	-34.99	-36.30	-33.95
Filing Date Shares Outstanding	17.71	17.71	17.71	17.71	17.71
Total Common Shares Outstanding	17.71	17.71	17.71	17.71	17.71
Working Capital	-310.56	-205.39	-179.93	-78.35	69.31
Book Value Per Share	-4.73	10.79	12.19	17.00	25.11
Tangible Book Value	-83.68	191.14	215.85	301.05	444.58
Tangible Book Value Per Share	-4.73	10.79	12.19	17.00	25.11
Land	-	-	0.59	0.59	-
Buildings	-	-	25.37	12.96	-
Machinery	-	-	261.7	261.59	-

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