Best Agrolife 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	684.3	328.1	329.4	615.64	128.64	205.26
Short-Term Investments	-	-	-	-	-	122.63
Cash & Short-Term Investments	684.3	328.1	329.4	615.64	128.64	327.9
Cash Growth	-42.25%	-0.40%	-46.49%	378.57%	-60.77%	49.76%
Accounts Receivable	7,831	5,638	4,648	3,488	2,559	1,311
Other Receivables	23.9	1.3	6.7	2.39	0.38	0.06
Receivables	7,855	5,640	4,655	3,491	2,560	1,315
Inventory	6,662	7,731	9,579	7,088	4,546	1,537
Prepaid Expenses	-	67.8	59.8	42.6	11.27	4.28
Other Current Assets	643.5	1,753	1,107	823.06	722.01	275.08
Total Current Assets	15,845	15,519	15,731	12,060	7,967	3,458
Property, Plant & Equipment	2,293	2,435	2,379	1,891	1,552	230.31
Long-Term Investments	49.6	18.7	445.7	155.68	-	-
Goodwill	689.6	689.6	689.6	240.67	240.67	-
Other Intangible Assets	585.5	623.8	700.5	40.5	49.97	1.45
Long-Term Deferred Tax Assets	22.3	10.3	2.3	0.09	4.2	11.17
Other Long-Term Assets	144.3	199.1	183.6	365.21	28.47	15.47
Total Assets	19,630	19,496	20,132	14,753	9,842	3,717
Accounts Payable	5,540	5,417	5,776	3,025	2,835	1,650
Accrued Expenses	24.7	276.1	174	112.86	50.19	19.96
Short-Term Debt	-	4,248	5,227	4,125	2,061	223
Current Portion of Long-Term Debt	4,130	278.5	841.9	1,111	97.13	14.54
Current Portion of Leases	39.3	33	21.2	15.73	17.51	13.96
Current Income Taxes Payable	445.3	200.4	43.7	49.73	90.2	46.27
Current Unearned Revenue	-	672.2	613.5	339.76	505.98	344.8
Other Current Liabilities	905.4	243.4	346.5	142.27	191.49	6.48
Total Current Liabilities	11,085	11,369	13,043	8,922	5,849	2,319
Long-Term Debt	119.2	139.4	208.9	340.38	485.8	33.79
Long-Term Leases	68	79.7	67.5	87.12	36.15	42.93
Pension & Post-Retirement Benefits	-	-	-	18.73	12.13	7.34
Long-Term Deferred Tax Liabilities	174.5	257.4	284.9	111.02	129.96	-
Other Long-Term Liabilities	89.4	74.1	56.8	-	29.61	16.64
Total Liabilities	11,536	11,920	13,661	9,479	6,543	2,420
Common Stock	236.4	236.4	236.4	236.45	236.45	220.32
Additional Paid-In Capital	-	1,103	1,103	1,103	1,103	102.82
Retained Earnings	-	5,110	4,481	3,486	1,613	609.23
Comprehensive Income & Other	7,858	1,127	650.2	448.01	347.33	364.39
Total Common Equity	8,094	7,576	6,470	5,273	3,299	1,297
Shareholders' Equity	8,094	7,576	6,470	5,273	3,299	1,297
Total Liabilities & Equity	19,630	19,496	20,132	14,753	9,842	3,717
Total Debt	4,357	4,779	6,366	5,679	2,698	328.23
Net Cash (Debt)	-3,673	-4,451	-6,037	-5,064	-2,569	-0.33
Net Cash Per Share	-10.37	-12.57	-17.05	-14.28	-7.52	-0.00
Filing Date Shares Outstanding	354.78	354.67	354.67	354.67	354.67	330.48
Total Common Shares Outstanding	354.78	354.67	354.67	354.67	354.67	330.48
Working Capital	4,761	4,150	2,687	3,138	2,118	1,139
Book Value Per Share	22.82	21.36	18.24	14.87	9.30	3.92
Tangible Book Value	6,819	6,263	5,080	4,992	3,009	1,295
Tangible Book Value Per Share	19.22	17.66	14.32	14.08	8.48	3.92
Buildings	-	1,113	904.1	567.88	444.31	7.98
Machinery	-	1,634	1,419	1,032	822.94	112.29
Construction In Progress	-	7.7	151.5	138.27	45.25	38.7

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