Agra Limited (NMSE:AGR)

Agra Limited Balance Sheet

Financials in millions NAD. Fiscal year is August - July.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	163.87	44.52	28.41	28.88	27.95
Cash & Short-Term Investments	163.87	44.52	28.41	28.88	27.95
Cash Growth	268.07%	56.71%	-1.62%	3.33%	-33.99%
Accounts Receivable	179.41	200.92	223.75	161.69	136.89
Other Receivables	0.23	2.57	2.08	4.46	4.55
Receivables	179.64	203.48	225.83	166.15	141.43
Inventory	398.19	389.41	346.25	319.64	283.66
Prepaid Expenses	20.56	32.06	37.91	21.87	5.87
Total Current Assets	762.27	669.48	638.4	536.54	458.91
Property, Plant & Equipment	632.78	558.54	543.24	501.14	472
Long-Term Investments	1.1	0.8	0.64	0.64	0.15
Other Intangible Assets	3.52	5.17	6.87	8.61	10.36
Other Long-Term Assets	44.96	47.79	48.55	45.92	45.42
Total Assets	1,445	1,282	1,238	1,093	986.84
Accounts Payable	313.89	221.2	173.2	148.99	122.78
Accrued Expenses	-	23.26	18.2	21.51	18.26
Short-Term Debt	89.63	76.4	138.31	103.2	80.42
Current Portion of Long-Term Debt	-	20.54	12.76	12.68	12.75
Current Portion of Leases	6.58	4.21	3.84	2.51	3.8
Current Income Taxes Payable	3.41	3.3	3.08	0.01	2.06
Current Unearned Revenue	0.06	0.1	-	-	-
Other Current Liabilities	25.91	46.19	43.84	32.78	29.2
Total Current Liabilities	439.48	395.2	393.25	321.67	269.27
Long-Term Debt	88.25	77.19	97.71	109.83	122.32
Long-Term Leases	12.99	9.4	7.02	6.05	8.46
Pension & Post-Retirement Benefits	20.46	21.16	21.57	24.71	28.58
Long-Term Deferred Tax Liabilities	77.9	74.39	72.3	65.1	59.78
Other Long-Term Liabilities	2.91	3.14	2.84	2.76	2.65
Total Liabilities	641.99	580.48	594.69	530.11	491.05
Common Stock	102.16	102.16	102.16	102.16	102.16
Retained Earnings	672.23	571.87	512.85	432.49	366.06
Comprehensive Income & Other	28.14	27.19	27.96	28.05	27.55
Total Common Equity	802.53	701.23	642.97	562.7	495.77
Minority Interest	0.11	0.08	0.04	0.04	0.02
Shareholders' Equity	802.64	701.31	643.02	562.74	495.79
Total Liabilities & Equity	1,445	1,282	1,238	1,093	986.84
Total Debt	197.45	187.74	259.65	234.27	227.74
Net Cash (Debt)	-33.58	-143.22	-231.24	-205.39	-199.8
Net Cash Per Share	-0.33	-1.40	-2.26	-2.01	-1.96
Filing Date Shares Outstanding	102.16	102.16	102.16	102.16	102.16
Total Common Shares Outstanding	102.16	102.16	102.16	102.16	102.16
Working Capital	322.79	274.28	245.16	214.87	189.64
Book Value Per Share	7.86	6.86	6.29	5.51	4.85
Tangible Book Value	799.01	696.05	636.1	554.1	485.41
Tangible Book Value Per Share	7.82	6.81	6.23	5.42	4.75
Land	-	37.65	37.55	37.55	37.55
Buildings	-	456.45	446.94	422.88	390.99
Machinery	-	105.73	98.03	81.46	76.02
Leasehold Improvements	-	14.73	13.02	10.59	10.59

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