Elfin Agro India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	76.09	2.58	0.65	0.59	1.97
Cash & Short-Term Investments	76.09	2.58	0.65	0.59	1.97
Cash Growth	2844.81%	295.71%	11.05%	-70.18%	-
Accounts Receivable	104.55	91.3	60.88	52.78	26.94
Other Receivables	-	3.13	2.96	-	3.4
Receivables	104.55	94.44	63.84	52.78	30.34
Inventory	208.95	111.13	67.65	58.67	22.76
Prepaid Expenses	-	0.2	0.23	2.62	0.2
Other Current Assets	22.2	16.41	7.35	9.64	2.31
Total Current Assets	411.8	224.76	139.72	124.3	57.58
Property, Plant & Equipment	106.51	103.97	101.95	80.96	49.84
Long-Term Deferred Charges	-	0.66	-	-	-
Other Long-Term Assets	5.18	5.03	5.26	3.75	2.28
Total Assets	523.5	334.41	246.93	209.01	115.83
Accounts Payable	15.11	48.91	65.21	74.89	40.16
Accrued Expenses	18.76	4.62	2.35	1.08	0.69
Short-Term Debt	32.21	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	4.76	0.29	0.38	0.33	0.15
Total Current Liabilities	70.84	174.89	137.97	115.49	68.82
Long-Term Debt	11.23	16.81	18.28	39.94	12.96
Pension & Post-Retirement Benefits	0.68	0.56	0.38	0.53	-
Long-Term Deferred Tax Liabilities	5.02	4.37	3.3	2.82	1.88
Other Long-Term Liabilities	-	0	-0	0	-0
Total Liabilities	87.76	196.63	159.93	158.77	83.66
Common Stock	97.13	70.5	14.1	14.1	14.1
Retained Earnings	338.61	67.28	72.9	36.14	18.07
Shareholders' Equity	435.73	137.78	87	50.24	32.17
Total Liabilities & Equity	523.5	334.41	246.93	209.01	115.83
Total Debt	43.44	121.88	75.98	72.26	38.76
Net Cash (Debt)	32.66	-119.29	-75.33	-71.67	-36.79
Net Cash Per Share	2.27	-8.46	-5.34	-5.08	-2.61
Filing Date Shares Outstanding	15.25	14.1	14.1	14.1	14.1
Total Common Shares Outstanding	15.25	14.1	14.1	14.1	14.1
Working Capital	340.96	49.87	1.74	8.81	-11.24
Book Value Per Share	28.56	9.77	6.17	3.56	2.28
Tangible Book Value	435.73	137.78	87	50.24	32.17
Tangible Book Value Per Share	28.56	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