Tierra Agrotech Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2020	FY 2019
Period Ending	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '20 Mar 31, 2020	Mar '19 Mar 31, 2019
Cash & Equivalents	-	19.21	28.17	30.85	0.3
Short-Term Investments	-	-	33.29	-	-
Cash & Short-Term Investments	70.75	19.21	61.46	30.85	0.3
Cash Growth	63.17%	-68.75%	99.25%	10156.13%	-
Accounts Receivable	-	129.59	163.38	341.69	261.48
Other Receivables	-	1.06	1.9	0.89	0.14
Receivables	-	130.65	165.28	342.58	261.61
Inventory	-	414.65	380.84	326.78	431.78
Prepaid Expenses	-	2.49	4.09	1.86	0.78
Other Current Assets	-	89.29	48.5	8.04	22.99
Total Current Assets	-	656.28	660.17	710.1	717.47
Property, Plant & Equipment	-	23.68	26.96	8.57	5.38
Long-Term Investments	-	-	-	7.41	123
Goodwill	-	417.58	417.58	-	-
Other Intangible Assets	-	438.51	449.12	496.38	382.12
Long-Term Deferred Tax Assets	-	189.36	154.81	0.34	1.5
Other Long-Term Assets	-	4.85	5.73	3.44	3.25
Total Assets	-	1,748	1,728	1,325	1,375
Accounts Payable	-	212.84	218.93	204.39	289.73
Accrued Expenses	-	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	-	0.51	15.23	-	-
Current Portion of Leases	-	3.22	3.56	-	-
Current Income Taxes Payable	-	-	0.47	3.89	9.37
Other Current Liabilities	-	270.74	195.3	165.49	258.7
Total Current Liabilities	-	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	-	43.13	90.19	28.14	25.91
Total Liabilities	-	770.68	1,577	1,258	1,330
Common Stock	-	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	-	-1.13	-1.99	-0.66	0
Shareholders' Equity	1,452	976.86	150.94	66.7	44.74
Total Liabilities & Equity	-	1,748	1,728	1,325	1,375
Total Debt	7.41	210.61	1,042	814.72	595.44
Net Cash (Debt)	63.34	-191.4	-980.89	-783.87	-595.14
Net Cash Per Share	1.02	-3.68	-38.99	-303.26	-237.18
Filing Date Shares Outstanding	65.25	55.32	25.15	2.51	2.51
Total Common Shares Outstanding	65.25	55.32	25.15	2.51	2.51
Working Capital	-	-66.36	-455.85	-167.13	-184.12
Book Value Per Share	22.23	17.66	6.00	26.58	17.83
Tangible Book Value	598.52	120.77	-715.77	-429.68	-337.37
Tangible Book Value Per Share	9.17	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.