Agra Limited Balance Sheet

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

Millions NAD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	168.42	163.87	44.52	28.41	28.88	27.95
Cash & Short-Term Investments	168.42	163.87	44.52	28.41	28.88	27.95
Cash Growth	492.79%	268.07%	56.71%	-1.62%	3.33%	-33.99%
Accounts Receivable	155.97	171.49	200.92	223.75	161.69	136.89
Other Receivables	-	8.15	2.57	2.08	4.46	4.55
Receivables	155.97	179.64	203.48	225.83	166.15	141.43
Inventory	410	398.19	389.41	346.25	319.64	283.66
Prepaid Expenses	14.97	20.56	32.06	37.91	21.87	5.87
Total Current Assets	749.36	762.27	669.48	638.4	536.54	458.91
Property, Plant & Equipment	618.47	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	2.64	3.52	5.17	6.87	8.61	10.36
Other Long-Term Assets	89.21	44.96	47.79	48.55	45.92	45.42
Total Assets	1,460	1,445	1,282	1,238	1,093	986.84
Accounts Payable	234.78	260.64	221.2	173.2	148.99	122.78
Accrued Expenses	-	44.52	45.9	18.2	21.51	18.26
Short-Term Debt	125.56	69.78	76.4	138.31	103.2	80.42
Current Portion of Long-Term Debt	-	19.85	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	6.7	3.41	3.3	3.08	0.01	2.06
Current Unearned Revenue	-	0.06	0.1	-	-	-
Other Current Liabilities	23.67	34.64	23.55	43.84	32.78	29.2
Total Current Liabilities	390.71	439.48	395.2	393.25	321.67	269.27
Long-Term Debt	98.36	88.25	77.19	97.71	109.83	122.32
Long-Term Leases	16.32	12.99	9.4	7.02	6.05	8.46
Pension & Post-Retirement Benefits	20.46	20.46	21.16	21.57	24.71	28.58
Long-Term Deferred Tax Liabilities	87.19	77.9	74.39	72.3	65.1	59.78
Other Long-Term Liabilities	5.88	2.91	3.14	2.84	2.76	2.65
Total Liabilities	618.92	641.99	580.48	594.69	530.11	491.05
Common Stock	102.16	102.16	102.16	102.16	102.16	102.16
Retained Earnings	711.29	672.23	571.87	512.85	432.49	366.06
Comprehensive Income & Other	27.19	28.14	27.19	27.96	28.05	27.55
Total Common Equity	840.64	802.53	701.23	642.97	562.7	495.77
Minority Interest	0.12	0.11	0.08	0.04	0.04	0.02
Shareholders' Equity	840.77	802.64	701.31	643.02	562.74	495.79
Total Liabilities & Equity	1,460	1,445	1,282	1,238	1,093	986.84
Total Debt	240.24	197.45	187.74	259.65	234.27	227.74
Net Cash (Debt)	-71.82	-33.58	-143.22	-231.24	-205.39	-199.8
Net Cash Per Share	-0.70	-0.33	-1.40	-2.26	-2.01	-1.96
Filing Date Shares Outstanding	102.16	102.16	102.16	102.16	102.16	102.16
Total Common Shares Outstanding	102.16	102.16	102.16	102.16	102.16	102.16
Working Capital	358.65	322.79	274.28	245.16	214.87	189.64
Book Value Per Share	8.23	7.86	6.86	6.29	5.51	4.85
Tangible Book Value	838	799.01	696.05	636.1	554.1	485.41
Tangible Book Value Per Share	8.20	7.82	6.81	6.23	5.42	4.75
Land	-	69.88	37.65	37.55	37.55	37.55
Buildings	-	487.18	456.45	446.94	422.88	390.99
Machinery	-	119.21	105.73	98.03	81.46	76.02
Leasehold Improvements	-	14.66	14.73	13.02	10.59	10.59

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