Beacon Trusteeship 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	14.61	29.71	-	6.03	14.13	9.1
Short-Term Investments	-	16.37	-	32.12	22.2	22.31
Cash & Short-Term Investments	14.61	46.08	-	38.14	36.33	31.42
Cash Growth	-48.85%	-	-	4.99%	15.64%	-
Accounts Receivable	66.88	86.3	-	41.62	33.92	12.8
Other Receivables	-	1.45	-	1.25	0.75	0.09
Receivables	105.44	109.28	-	42.87	34.66	12.89
Prepaid Expenses	-	2.04	-	0.65	0.83	0.9
Other Current Assets	94.07	16.28	-	46.35	33.25	1.49
Total Current Assets	214.12	173.68	-	128.02	105.07	46.7
Property, Plant & Equipment	38.71	39.83	-	11.1	11.59	5
Long-Term Investments	134.97	144.05	-	2.2	2.02	1.38
Other Intangible Assets	101.11	110.5	-	4.4	0.56	1.2
Long-Term Deferred Tax Assets	-	-	-	-	-	0.07
Other Long-Term Assets	9.97	40.19	-	22.79	13.1	8.13
Total Assets	569.28	515.59	-	225.43	168.51	86.86
Accounts Payable	8.54	3.81	-	3.59	6.58	4.89
Accrued Expenses	21.23	6.58	-	10.71	9.31	3.67
Short-Term Debt	2.38	1.2	-	-	-	-
Current Income Taxes Payable	-	17.4	-	15.04	12.8	5.6
Current Unearned Revenue	-	-	-	1.29	4.08	3.69
Other Current Liabilities	34.06	30	-	52.19	31.88	5.84
Total Current Liabilities	66.21	58.99	-	82.82	64.66	23.69
Long-Term Debt	-	-	-	-	-	20
Pension & Post-Retirement Benefits	6.62	5.37	-	2.5	2.2	1.68
Long-Term Deferred Tax Liabilities	3.59	2.72	-	-	-	-
Total Liabilities	76.42	67.08	-	85.31	66.86	45.37
Common Stock	180.65	180.65	-	30.2	30.2	26.23
Additional Paid-In Capital	-	184.95	-	20.49	20.49	0.46
Retained Earnings	-	82.91	-	-	-	-
Comprehensive Income & Other	312.21	0	-	89.43	50.97	14.81
Shareholders' Equity	492.86	448.51	-	140.12	101.65	41.5
Total Liabilities & Equity	569.28	515.59	-	225.43	168.51	86.86
Total Debt	2.38	1.2	-	-	-	20
Net Cash (Debt)	12.22	44.89	-	38.14	36.33	11.42
Net Cash Growth	-57.20%	-	-	4.99%	218.21%	-
Net Cash Per Share	0.68	2.48	-	2.69	2.76	0.93
Filing Date Shares Outstanding	18.04	18.06	14.19	14.19	13.19	12.33
Total Common Shares Outstanding	18.04	18.06	14.19	14.19	13.19	12.33
Working Capital	147.91	114.68	-	45.2	40.41	23.01
Book Value Per Share	27.32	24.83	-	9.87	7.71	3.37
Tangible Book Value	391.75	338.01	-	135.72	101.09	40.3
Tangible Book Value Per Share	21.72	18.71	-	9.56	7.67	3.27
Buildings	-	35.06	-	-	-	-
Machinery	-	12.14	-	8.12	7.29	3.97
Construction In Progress	-	-	-	-	5.81	-
Leasehold Improvements	-	14.9	-	-	-	-

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