Banaras Beads Limited (NSE:BANARBEADS)

Banaras Beads Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	29.68	3.03	9.21	18.96	10.94
Short-Term Investments	-	115.53	0.12	101.31	50.01
Cash & Short-Term Investments	29.68	118.55	9.33	120.27	60.94
Cash Growth	-74.97%	1171.35%	-92.25%	97.35%	-38.16%
Accounts Receivable	51.04	66.82	61.99	45.91	26.82
Other Receivables	9.26	11.96	14.12	19.24	5.94
Receivables	60.29	109.37	76.11	80.38	111.64
Inventory	263.27	230.14	217.52	187.04	119.56
Prepaid Expenses	-	0.43	0.27	0.38	0.76
Other Current Assets	6.39	9.69	7.77	20.52	18.24
Total Current Assets	359.63	468.19	310.99	408.59	311.14
Property, Plant & Equipment	101.67	88.88	90	90	181.59
Long-Term Investments	81.55	35.62	155.57	97.8	67.1
Other Intangible Assets	0.04	0.04	0.04	0.04	0.04
Long-Term Deferred Tax Assets	0.46	0.16	-	0.21	0.01
Other Long-Term Assets	122.96	5.15	2.52	1.05	1.05
Total Assets	666.32	598.04	559.12	597.69	560.93
Accounts Payable	1.14	4.42	6.55	7.51	2.71
Accrued Expenses	5.33	5.23	4.6	4.2	3
Short-Term Debt	85.83	32.9	2.91	58.01	43.28
Other Current Liabilities	10.5	7.98	11.58	11.63	11.5
Total Current Liabilities	102.8	50.54	25.63	81.36	60.49
Long-Term Deferred Tax Liabilities	-	-	0.01	-	-
Other Long-Term Liabilities	5.09	5.09	5.09	-	-
Total Liabilities	107.89	55.64	30.74	81.36	60.49
Common Stock	66.14	66.14	66.14	66.14	66.14
Additional Paid-In Capital	-	223.49	223.39	223.31	223.21
Retained Earnings	-	252.77	238.85	226.88	211.1
Comprehensive Income & Other	492.28	-	-	-	-
Shareholders' Equity	558.42	542.4	528.39	516.33	500.45
Total Liabilities & Equity	666.32	598.04	559.12	597.69	560.93
Total Debt	85.83	32.9	2.91	58.01	43.28
Net Cash (Debt)	-56.15	85.65	6.42	62.26	17.67
Net Cash Growth	-	1234.32%	-89.69%	252.46%	-82.08%
Net Cash Per Share	-8.45	12.91	0.97	9.38	2.66
Filing Date Shares Outstanding	7.74	6.64	6.64	6.64	6.64
Total Common Shares Outstanding	7.74	6.64	6.64	6.64	6.64
Working Capital	256.83	417.64	285.36	327.23	250.65
Book Value Per Share	72.16	81.73	79.62	77.80	75.41
Tangible Book Value	558.38	542.36	528.35	516.29	500.41
Tangible Book Value Per Share	72.16	81.73	79.62	77.80	75.41
Land	-	3.5	3.5	3.5	76.67
Buildings	-	156.5	152.91	147.33	162.54
Machinery	-	169.46	164.86	157.06	153.95
Construction In Progress	-	4.51	2.51	3.85	-

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