Beardsell 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	Dec '25 Dec 31, 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	-	44.7	31.52	47.8	16.45	15.9
Cash & Short-Term Investments	99.8	44.7	31.52	47.8	16.45	15.9
Cash Growth	378.54%	41.83%	-34.06%	190.58%	3.48%	108.43%
Accounts Receivable	-	527.84	410.26	386.92	353.6	318.35
Other Receivables	-	1.73	0.12	0.09	0.09	0.1
Receivables	-	530.56	412.06	388.28	355.61	320.76
Inventory	-	256.37	260.67	280.11	243.61	206.5
Prepaid Expenses	-	15.31	13.2	6.96	8.08	7.44
Other Current Assets	-	183.39	197.16	113.52	102.17	63.83
Total Current Assets	-	1,030	914.61	836.67	725.91	614.44
Property, Plant & Equipment	-	653.7	636.63	572.03	487.84	533.36
Long-Term Investments	-	12.83	5.34	5.34	5.34	4.58
Goodwill	-	24.21	24.21	24.21	24.21	24.21
Other Intangible Assets	-	0.01	0.01	1.93	3.88	6.11
Long-Term Accounts Receivable	-	-	-	-	5.69	3.48
Long-Term Deferred Tax Assets	-	0.3	3.32	5.68	5.59	6.23
Other Long-Term Assets	-	23.78	21.93	25.33	16.26	43.09
Total Assets	-	1,747	1,607	1,473	1,276	1,238
Accounts Payable	-	437.77	442.61	364.88	350.46	320.92
Accrued Expenses	-	31.15	36.97	32.82	47.68	59.81
Short-Term Debt	-	193.7	193.92	209.41	157.57	156.1
Current Portion of Long-Term Debt	-	12.62	16.48	18.24	15.66	38.03
Current Portion of Leases	-	14.02	14.56	18.69	16.93	14.99
Current Income Taxes Payable	-	-	4.94	17.8	8.77	9.51
Current Unearned Revenue	-	-	-	0.03	7.98	7.08
Other Current Liabilities	-	163.01	79.18	103.41	64.77	67.2
Total Current Liabilities	-	852.27	788.66	765.27	669.79	673.64
Long-Term Debt	-	42.7	83	91.04	73.12	146.03
Long-Term Leases	-	24.61	22.64	26.43	12.74	20.75
Pension & Post-Retirement Benefits	-	15.46	3.27	2.75	2.88	2.4
Other Long-Term Liabilities	-	-	-	-	11.21	0.08
Total Liabilities	-	935.04	897.57	885.48	769.73	842.89
Common Stock	-	78.87	78.87	74.93	74.93	56.2
Additional Paid-In Capital	-	165.47	165.47	122.39	122.39	55.57
Retained Earnings	-	566.8	464.71	389.8	308.66	282.57
Comprehensive Income & Other	-	0.56	0.56	0.56	0.56	0.51
Total Common Equity	859.2	811.7	709.61	587.68	506.54	394.84
Shareholders' Equity	859.2	811.7	709.61	587.68	506.54	394.84
Total Liabilities & Equity	-	1,747	1,607	1,473	1,276	1,238
Total Debt	309.5	287.64	330.61	363.8	276.01	375.89
Net Cash (Debt)	-209.7	-242.94	-299.09	-316	-259.56	-359.99
Net Cash Per Share	-5.32	-6.16	-7.62	-8.43	-8.69	-12.81
Filing Date Shares Outstanding	39.62	39.44	39.44	37.47	37.47	28.1
Total Common Shares Outstanding	39.62	39.44	39.44	37.47	37.47	28.1
Working Capital	-	178.06	125.95	71.4	56.12	-59.2
Book Value Per Share	21.79	20.58	17.99	15.69	13.52	14.05
Tangible Book Value	835	787.49	685.39	561.53	478.45	364.51
Tangible Book Value Per Share	21.18	19.97	17.38	14.99	12.77	12.97
Land	-	43.04	43.04	43.04	43.04	53.06
Buildings	-	245.12	237.05	156.15	155.47	153.08
Machinery	-	729.2	648.97	548.64	513.55	497.54
Construction In Progress	-	4.86	20.5	93.23	2.61	6.31
Leasehold Improvements	-	1.21	1.21	1.21	1.21	1

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