Brand Concepts 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	60.01	2.64	5.12	6.13	4.16
Short-Term Investments	-	93.63	62.04	-	-
Cash & Short-Term Investments	60.01	96.27	67.16	6.13	4.16
Cash Growth	-37.66%	43.35%	995.79%	47.44%	-80.64%
Accounts Receivable	987.38	740.31	543.99	320.04	301.12
Other Receivables	25.17	73.68	7.59	2.81	2.43
Receivables	1,013	813.99	556.34	322.85	303.55
Inventory	1,277	830.16	722.9	355.06	247.78
Prepaid Expenses	-	-	-	-	1.57
Other Current Assets	116.76	57.68	32.24	67.97	53.6
Total Current Assets	2,466	1,798	1,379	752	610.65
Property, Plant & Equipment	1,042	819.08	459.92	153	98.39
Long-Term Investments	-	-	-	0.8	1.1
Other Intangible Assets	0.83	0.8	0.41	0.31	0.54
Long-Term Deferred Tax Assets	56.2	50.9	65.58	27.26	37.64
Other Long-Term Assets	56.19	59.16	33.74	15.63	9.15
Total Assets	3,621	2,728	1,938	949	757.47
Accounts Payable	704.11	405.5	371.75	268.26	204.53
Accrued Expenses	16.18	47.11	55.63	16.57	18.77
Short-Term Debt	-	624.69	521.23	209.98	197.87
Current Portion of Long-Term Debt	1,153	200.41	27.26	14.6	14.56
Current Portion of Leases	95	62.37	37.06	20.38	14.18
Current Income Taxes Payable	-	-	10.24	3.49	0.39
Current Unearned Revenue	-	0.47	-	-	-
Other Current Liabilities	203.07	35.59	8.16	9.09	7.93
Total Current Liabilities	2,171	1,376	1,031	542.37	458.22
Long-Term Debt	201.79	200.96	42.26	28.75	33.95
Long-Term Leases	366.18	311.09	172.66	77.67	62.9
Pension & Post-Retirement Benefits	32.13	20.67	18.29	9.99	8
Other Long-Term Liabilities	22.86	21.44	13.37	13.97	11.97
Total Liabilities	2,794	1,930	1,278	672.74	575.03
Common Stock	124.82	124.22	123.37	105.83	105.83
Additional Paid-In Capital	-	319.96	308.13	154.28	154.27
Retained Earnings	-	226.36	172.19	15.57	-79.41
Comprehensive Income & Other	702.2	127.22	56.7	0.58	1.75
Total Common Equity	827.02	797.76	660.39	276.26	182.44
Shareholders' Equity	827.02	797.76	660.39	276.26	182.44
Total Liabilities & Equity	3,621	2,728	1,938	949	757.47
Total Debt	1,816	1,400	800.47	351.38	323.46
Net Cash (Debt)	-1,756	-1,303	-733.31	-345.25	-319.3
Net Cash Per Share	-138.97	-102.80	-59.26	-32.42	-30.04
Filing Date Shares Outstanding	12.45	11.22	11.13	10.58	10.58
Total Common Shares Outstanding	12.45	11.22	11.13	10.58	10.58
Working Capital	295.12	421.98	347.31	209.64	152.43
Book Value Per Share	66.41	71.12	59.32	26.10	17.24
Tangible Book Value	826.19	796.96	659.98	275.95	181.9
Tangible Book Value Per Share	66.34	71.04	59.28	26.08	17.19
Buildings	-	15.96	15.44	-	-
Machinery	-	275.09	238.11	94.39	47.51
Construction In Progress	-	229.53	-	-	-