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	Sep '25 Sep 30, 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	3.25	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	197.96	223.09	126.28	162.92	113.87	165.8
Other Receivables	473.2	353.96	210.17	75.81	40.14	35.3
Receivables	671.16	577.05	343.96	264.74	154.01	201.1
Inventory	487.64	573.43	339.73	612.81	316.31	293.7
Prepaid Expenses	-	-	-	0.36	0.21	0.2
Other Current Assets	155.12	134.34	104.16	166.54	128.51	74.4
Total Current Assets	1,317	1,286	788.75	1,046	610.06	571.9
Property, Plant & Equipment	220.02	228.07	243.42	245.22	217.05	151.4
Long-Term Investments	61.82	60.44	60.14	3.36	12.66	-
Other Intangible Assets	0.08	0.09	0.15	0.25	0.26	0.4
Long-Term Deferred Tax Assets	-	-	3.73	-	-	-
Other Long-Term Assets	5.29	4.54	4.77	7.42	6.72	3.1
Total Assets	1,604	1,579	1,101	1,302	846.76	726.8
Accounts Payable	489.36	447.67	164.01	448.22	182.51	121
Accrued Expenses	0.49	16.53	7.12	2.25	2.02	1.9
Short-Term Debt	253.42	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	13.05	8.74	-	0.02	16.74	12.2
Other Current Liabilities	114.7	144.5	32.6	27.88	28.05	16.4
Total Current Liabilities	871.02	893.04	484.21	736.99	339.82	267.4
Long-Term Debt	5.74	6.39	6.67	11.86	17.13	23.6
Pension & Post-Retirement Benefits	6.26	6.51	7.18	7.05	6.57	5.2
Long-Term Deferred Tax Liabilities	21.13	18	-	24.28	7.27	13.4
Other Long-Term Liabilities	1.55	1.32	1.28	1.41	6.28	0.6
Total Liabilities	905.69	925.27	499.33	781.58	377.07	310.2
Common Stock	202.74	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	495.94	2	2	2	2	2.1
Shareholders' Equity	698.68	653.72	601.62	520.47	469.69	416.6
Total Liabilities & Equity	1,604	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	-12.83	-13.86	-14.12	-13.27	-5.75	-6.76
Filing Date Shares Outstanding	20.18	20.27	20.27	20.27	20.27	20.27
Total Common Shares Outstanding	20.18	20.27	20.27	20.27	20.27	20.27
Working Capital	446.14	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.