Agro Phos (India) Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	1.04	0.91	1.35	11.02	2.5
Cash & Short-Term Investments	3.25	1.04	0.91	1.35	11.02	2.5
Cash Growth	-88.48%	14.66%	-32.96%	-87.73%	340.92%	108.33%
Accounts Receivable	-	223.09	126.28	162.92	113.87	165.8
Other Receivables	-	353.96	210.17	75.81	40.14	35.3
Receivables	-	577.05	343.96	264.74	154.01	201.1
Inventory	-	573.43	339.73	612.81	316.31	293.7
Prepaid Expenses	-	-	-	0.36	0.21	0.2
Other Current Assets	-	134.34	104.16	166.54	128.51	74.4
Total Current Assets	-	1,286	788.75	1,046	610.06	571.9
Property, Plant & Equipment	-	228.07	243.42	245.22	217.05	151.4
Long-Term Investments	-	60.44	60.14	3.36	12.66	-
Other Intangible Assets	-	0.09	0.15	0.25	0.26	0.4
Long-Term Deferred Tax Assets	-	-	3.73	-	-	-
Other Long-Term Assets	-	4.54	4.77	7.42	6.72	3.1
Total Assets	-	1,579	1,101	1,302	846.76	726.8
Accounts Payable	-	447.67	164.01	448.22	182.51	121
Accrued Expenses	-	16.53	7.12	2.25	2.02	1.9
Short-Term Debt	-	273.25	274.5	245.72	98.49	107.5
Current Portion of Long-Term Debt	-	2.34	5.98	12.9	12.01	8.4
Current Income Taxes Payable	-	8.74	-	0.02	16.74	12.2
Other Current Liabilities	-	144.5	32.6	27.88	28.05	16.4
Total Current Liabilities	-	893.04	484.21	736.99	339.82	267.4
Long-Term Debt	-	6.39	6.67	11.86	17.13	23.6
Pension & Post-Retirement Benefits	-	6.51	7.18	7.05	6.57	5.2
Long-Term Deferred Tax Liabilities	-	18	-	24.28	7.27	13.4
Other Long-Term Liabilities	-	1.32	1.28	1.41	6.28	0.6
Total Liabilities	-	925.27	499.33	781.58	377.07	310.2
Common Stock	-	202.74	202.74	202.74	202.74	202.7
Additional Paid-In Capital	-	70.56	70.56	70.56	70.56	70.6
Retained Earnings	-	378.42	326.32	245.17	194.39	141.2
Comprehensive Income & Other	-	2	2	2	2	2.1
Shareholders' Equity	698.68	653.72	601.62	520.47	469.69	416.6
Total Liabilities & Equity	-	1,579	1,101	1,302	846.76	726.8
Total Debt	259.16	281.98	287.16	270.48	127.64	139.5
Net Cash (Debt)	-255.91	-280.94	-286.25	-269.13	-116.61	-137
Net Cash Per Share	-12.62	-13.86	-14.12	-13.27	-5.75	-6.76
Filing Date Shares Outstanding	20.41	20.27	20.27	20.27	20.27	20.27
Total Common Shares Outstanding	20.41	20.27	20.27	20.27	20.27	20.27
Working Capital	-	392.81	304.54	308.81	270.24	304.5
Book Value Per Share	34.62	32.24	29.67	25.67	23.17	20.55
Tangible Book Value	698.61	653.64	601.47	520.22	469.43	416.2
Tangible Book Value Per Share	34.62	32.24	29.67	25.66	23.15	20.53
Buildings	-	171.51	171.51	153.47	144.45	90.7
Machinery	-	159.47	155.7	131.76	118.33	98.2
Construction In Progress	-	0.29	-	28.35	7.19	3.3

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.