Elfin Agro India 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
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	2.58	0.65	0.59	1.97
Cash & Short-Term Investments	2.58	0.65	0.59	1.97
Cash Growth	295.71%	11.05%	-70.18%	-
Accounts Receivable	91.3	60.88	52.78	26.94
Other Receivables	3.13	2.96	-	3.4
Receivables	94.44	63.84	52.78	30.34
Inventory	111.13	67.65	58.67	22.76
Prepaid Expenses	0.2	0.23	2.62	0.2
Other Current Assets	16.41	7.35	9.64	2.31
Total Current Assets	224.76	139.72	124.3	57.58
Property, Plant & Equipment	103.97	101.95	80.96	49.84
Long-Term Deferred Charges	0.66	-	-	-
Other Long-Term Assets	5.03	5.26	3.75	2.28
Total Assets	334.41	246.93	209.01	115.83
Accounts Payable	48.91	65.21	74.89	40.16
Accrued Expenses	4.62	2.35	1.08	0.69
Short-Term Debt	100.12	54.66	29.12	21.75
Current Portion of Long-Term Debt	4.95	3.04	3.21	4.05
Current Income Taxes Payable	16	12.35	6.87	2.02
Other Current Liabilities	0.29	0.38	0.33	0.15
Total Current Liabilities	174.89	137.97	115.49	68.82
Long-Term Debt	16.81	18.28	39.94	12.96
Pension & Post-Retirement Benefits	0.56	0.38	0.53	-
Long-Term Deferred Tax Liabilities	4.37	3.3	2.82	1.88
Other Long-Term Liabilities	0	-0	0	-0
Total Liabilities	196.63	159.93	158.77	83.66
Common Stock	70.5	14.1	14.1	14.1
Retained Earnings	67.28	72.9	36.14	18.07
Shareholders' Equity	137.78	87	50.24	32.17
Total Liabilities & Equity	334.41	246.93	209.01	115.83
Total Debt	121.88	75.98	72.26	38.76
Net Cash (Debt)	-119.29	-75.33	-71.67	-36.79
Net Cash Per Share	-8.46	-5.34	-5.08	-2.61
Filing Date Shares Outstanding	14.1	14.1	14.1	14.1
Total Common Shares Outstanding	14.1	14.1	14.1	14.1
Working Capital	49.87	1.74	8.81	-11.24
Book Value Per Share	9.77	6.17	3.56	2.28
Tangible Book Value	137.78	87	50.24	32.17
Tangible Book Value Per Share	9.77	6.17	3.56	2.28
Land	40.17	40.17	16.19	15.89
Buildings	34.6	34.34	34.34	19.98
Machinery	57.64	51.01	50.02	26.22
Construction In Progress	-	-	-	4.53

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