Brand Concepts 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	Sep '25 Sep 30, 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	94.94	2.64	5.12	6.13	4.16	21.47
Short-Term Investments	-	93.63	62.04	-	-	-
Cash & Short-Term Investments	94.94	96.27	67.16	6.13	4.16	21.47
Cash Growth	81.28%	43.35%	995.79%	47.44%	-80.64%	-42.84%
Accounts Receivable	1,019	740.31	543.99	320.04	301.12	342.77
Other Receivables	45.96	73.68	7.59	2.81	2.43	1.54
Receivables	1,065	813.99	556.34	322.85	303.55	344.31
Inventory	1,053	830.16	722.9	355.06	247.78	218.3
Prepaid Expenses	-	-	-	-	1.57	-
Other Current Assets	25.32	57.68	32.24	67.97	53.6	44.34
Total Current Assets	2,239	1,798	1,379	752	610.65	628.42
Property, Plant & Equipment	915.93	819.08	459.92	153	98.39	72.52
Long-Term Investments	-	-	-	0.8	1.1	0.29
Other Intangible Assets	1.06	0.8	0.41	0.31	0.54	0.48
Long-Term Deferred Tax Assets	51.2	50.9	65.58	27.26	37.64	38.71
Other Long-Term Assets	61.77	59.16	33.74	15.63	9.15	12.66
Total Assets	3,269	2,728	1,938	949	757.47	753.07
Accounts Payable	357.04	405.5	371.75	268.26	204.53	196.5
Accrued Expenses	9.11	47.11	55.63	16.57	18.77	10.06
Short-Term Debt	-	624.69	521.23	209.98	197.87	208.11
Current Portion of Long-Term Debt	1,239	200.41	27.26	14.6	14.56	30.17
Current Portion of Leases	73.46	62.37	37.06	20.38	14.18	14.07
Current Income Taxes Payable	-	-	10.24	3.49	0.39	-
Current Unearned Revenue	-	0.47	-	-	-	-
Other Current Liabilities	248.62	35.59	8.16	9.09	7.93	3.73
Total Current Liabilities	1,927	1,376	1,031	542.37	458.22	462.64
Long-Term Debt	231.55	200.96	42.26	28.75	33.95	56.31
Long-Term Leases	295.56	311.09	172.66	77.67	62.9	38.05
Pension & Post-Retirement Benefits	21.48	20.67	18.29	9.99	8	3.5
Other Long-Term Liabilities	22.78	21.44	13.37	13.97	11.97	16.07
Total Liabilities	2,499	1,930	1,278	672.74	575.03	576.56
Common Stock	124.82	124.22	123.37	105.83	105.83	105.83
Additional Paid-In Capital	-	319.96	308.13	154.28	154.27	154.28
Retained Earnings	-	226.36	172.19	15.57	-79.41	-85.71
Comprehensive Income & Other	645.31	127.22	56.7	0.58	1.75	2.12
Total Common Equity	770.13	797.76	660.39	276.26	182.44	176.51
Shareholders' Equity	770.13	797.76	660.39	276.26	182.44	176.51
Total Liabilities & Equity	3,269	2,728	1,938	949	757.47	753.07
Total Debt	1,840	1,400	800.47	351.38	323.46	346.7
Net Cash (Debt)	-1,745	-1,303	-733.31	-345.25	-319.3	-325.24
Net Cash Per Share	-139.13	-102.80	-59.26	-32.42	-30.04	-30.73
Filing Date Shares Outstanding	12.42	11.22	11.13	10.58	10.58	10.58
Total Common Shares Outstanding	12.42	11.22	11.13	10.58	10.58	10.58
Working Capital	311.55	421.98	347.31	209.64	152.43	165.78
Book Value Per Share	61.99	71.12	59.32	26.10	17.24	16.68
Tangible Book Value	769.07	796.96	659.98	275.95	181.9	176.03
Tangible Book Value Per Share	61.91	71.04	59.28	26.08	17.19	16.63
Buildings	-	15.96	15.44	-	-	-
Machinery	-	275.09	238.11	94.39	47.51	39.12
Construction In Progress	-	229.53	-	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.