Brand Concepts Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	60.01	96.27	67.16	6.13	4.16
Cash Growth	-37.66%	-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	827.02	797.76	660.39	276.26	182.44
Shareholders' Equity	827.02	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	1,816	1,400	800.47	351.38	323.46
Net Cash (Debt)	-1,756	-1,756	-1,303	-733.31	-345.25	-319.3
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-139.27	-138.97	-102.80	-59.26	-32.42	-30.04
Filing Date Shares Outstanding	12.47	12.45	11.22	11.13	10.58	10.58
Total Common Shares Outstanding	12.47	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	66.41	71.12	59.32	26.10	17.24
Tangible Book Value	826.19	826.19	796.96	659.98	275.95	181.9
Tangible Book Value Per Share	66.34	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	-	-	-