Banaras Beads Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	3.86	13.96	3.03	9.21	18.96
Short-Term Investments	49.89	14.62	115.53	0.12	101.31
Cash & Short-Term Investments	53.75	28.58	118.55	9.33	120.27
Cash Growth	88.06%	-75.89%	1171.35%	-92.25%	97.35%
Accounts Receivable	82.81	51.04	66.82	61.99	45.91
Other Receivables	10.12	9.98	11.96	14.12	19.24
Receivables	92.93	61.02	109.37	76.11	80.38
Inventory	315.09	263.27	230.14	217.52	187.04
Prepaid Expenses	1.54	0.72	0.43	0.27	0.38
Other Current Assets	5.58	6.05	9.69	7.77	20.52
Total Current Assets	468.89	359.63	468.19	310.99	408.59
Property, Plant & Equipment	166.46	101.67	88.88	90	90
Long-Term Investments	29.81	80.2	35.62	155.57	97.8
Other Intangible Assets	0.04	0.04	0.04	0.04	0.04
Long-Term Deferred Tax Assets	1.13	0.46	0.16	-	0.21
Other Long-Term Assets	139.06	124.31	5.15	2.52	1.05
Total Assets	805.38	666.32	598.04	559.12	597.69
Accounts Payable	4.88	1.14	4.42	6.55	7.51
Accrued Expenses	5.38	5.33	5.23	4.6	4.2
Short-Term Debt	156.82	85.83	32.9	2.91	58.01
Other Current Liabilities	8.27	10.5	7.98	11.58	11.63
Total Current Liabilities	175.35	102.8	50.54	25.63	81.36
Long-Term Debt	48.47	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.01	-
Other Long-Term Liabilities	5.09	5.09	5.09	5.09	-
Total Liabilities	228.91	107.89	55.64	30.74	81.36
Common Stock	65.98	66.14	66.14	66.14	66.14
Additional Paid-In Capital	223.74	223.59	223.49	223.39	223.31
Retained Earnings	286.75	268.69	252.77	238.85	226.88
Shareholders' Equity	576.47	558.42	542.4	528.39	516.33
Total Liabilities & Equity	805.38	666.32	598.04	559.12	597.69
Total Debt	205.29	85.83	32.9	2.91	58.01
Net Cash (Debt)	-151.55	-57.25	85.65	6.42	62.26
Net Cash Growth	-	-	1234.32%	-89.69%	252.46%
Net Cash Per Share	-22.97	-8.63	12.91	0.97	9.38
Filing Date Shares Outstanding	6.6	6.64	6.64	6.64	6.64
Total Common Shares Outstanding	6.6	6.64	6.64	6.64	6.64
Working Capital	293.54	256.83	417.64	285.36	327.23
Book Value Per Share	87.38	84.15	81.73	79.62	77.80
Tangible Book Value	576.43	558.38	542.36	528.35	516.29
Tangible Book Value Per Share	87.37	84.14	81.73	79.62	77.80
Land	77.01	3.5	3.5	3.5	3.5
Buildings	162.49	162.49	156.5	152.91	147.33
Machinery	200.17	193.32	169.46	164.86	157.06
Construction In Progress	-	-	4.51	2.51	3.85