Tierra Agrotech 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 2020	FY 2019
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '20 Mar 31, 2020	Mar '19 Mar 31, 2019
Cash & Equivalents	35.44	19.21	28.17	30.85	0.3
Short-Term Investments	-	-	33.29	-	-
Cash & Short-Term Investments	35.44	19.21	61.46	30.85	0.3
Cash Growth	84.50%	-68.75%	99.25%	10156.13%	-
Accounts Receivable	96.74	129.59	163.38	341.69	261.48
Other Receivables	-	1.06	1.9	0.89	0.14
Receivables	96.74	130.65	165.28	342.58	261.61
Inventory	649.99	414.65	380.84	326.78	431.78
Prepaid Expenses	-	2.49	4.09	1.86	0.78
Other Current Assets	54.92	89.29	48.5	8.04	22.99
Total Current Assets	837.09	656.28	660.17	710.1	717.47
Property, Plant & Equipment	15.45	23.68	26.96	8.57	5.38
Long-Term Investments	-	-	-	7.41	123
Goodwill	144.61	417.58	417.58	-	-
Other Intangible Assets	402.92	438.51	449.12	496.38	382.12
Long-Term Deferred Tax Assets	232.49	189.36	154.81	0.34	1.5
Other Long-Term Assets	4.11	4.85	5.73	3.44	3.25
Total Assets	1,745	1,748	1,728	1,325	1,375
Accounts Payable	407.3	212.84	218.93	204.39	289.73
Accrued Expenses	36.26	29.15	25.71	39.9	148.74
Short-Term Debt	-	206.19	656.82	463.57	195.06
Current Portion of Long-Term Debt	6.03	0.51	15.23	-	-
Current Portion of Leases	0.13	3.22	3.56	-	-
Current Income Taxes Payable	-	-	0.47	3.89	9.37
Other Current Liabilities	212.7	270.74	195.3	165.49	258.7
Total Current Liabilities	662.42	722.64	1,116	877.24	901.59
Long-Term Debt	-	0.59	363.15	351.14	400.38
Long-Term Leases	-	0.1	3.59	-	-
Other Long-Term Liabilities	49.66	43.13	90.19	28.14	25.91
Total Liabilities	712.08	770.68	1,577	1,258	1,330
Common Stock	655.94	559.32	251.55	25.1	25.1
Additional Paid-In Capital	-	970.47	354.93	-	-
Retained Earnings	-	-545.69	-453.55	42.26	19.64
Treasury Stock	-	-6.12	-	-	-
Comprehensive Income & Other	377.42	-1.13	-1.99	-0.66	0
Shareholders' Equity	1,033	976.86	150.94	66.7	44.74
Total Liabilities & Equity	1,745	1,748	1,728	1,325	1,375
Total Debt	6.15	210.61	1,042	814.72	595.44
Net Cash (Debt)	29.28	-191.4	-980.89	-783.87	-595.14
Net Cash Per Share	0.46	-3.68	-38.99	-303.26	-237.18
Filing Date Shares Outstanding	65.17	55.32	25.15	2.51	2.51
Total Common Shares Outstanding	65.17	55.32	25.15	2.51	2.51
Working Capital	174.67	-66.36	-455.85	-167.13	-184.12
Book Value Per Share	15.86	17.66	6.00	26.58	17.83
Tangible Book Value	485.83	120.77	-715.77	-429.68	-337.37
Tangible Book Value Per Share	7.45	2.18	-28.46	-171.19	-134.45
Machinery	-	39.29	25.17	13.82	8.18
Construction In Progress	-	-	11	-	-

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