Best Agrolife Limited (NSE:BESTAGRO)

Best Agrolife Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	329.4	615.64	128.64	205.26	102.39
Short-Term Investments	-	-	-	-	122.63	116.57
Cash & Short-Term Investments	1,185	329.4	615.64	128.64	327.9	218.95
Cash Growth	111.43%	-46.49%	378.57%	-60.77%	49.76%	6.41%
Accounts Receivable	-	4,648	3,488	2,559	1,311	1,612
Other Receivables	-	6.67	2.39	0.38	0.06	-
Receivables	-	4,655	3,491	2,560	1,315	1,612
Inventory	-	9,579	7,088	4,546	1,537	747.34
Prepaid Expenses	-	59.83	42.6	11.27	4.28	3.19
Other Current Assets	-	1,107	823.06	722.01	275.08	109.43
Total Current Assets	-	15,730	12,060	7,967	3,458	2,691
Property, Plant & Equipment	-	2,379	1,891	1,552	230.31	153.26
Long-Term Investments	-	445.74	155.68	-	-	47.57
Goodwill	-	689.6	240.67	240.67	-	-
Other Intangible Assets	-	700.48	40.5	49.97	1.45	984.17
Long-Term Accounts Receivable	-	-	-	-	-	135.18
Long-Term Deferred Tax Assets	-	2.3	0.09	4.2	11.17	3.35
Other Long-Term Assets	-	183.59	365.21	28.47	15.47	393.64
Total Assets	-	20,132	14,753	9,842	3,717	4,409
Accounts Payable	-	5,776	3,025	2,835	1,650	1,303
Accrued Expenses	-	174.04	112.86	50.19	19.96	31.87
Short-Term Debt	-	5,226	4,125	2,061	223	138.98
Current Portion of Long-Term Debt	-	841.89	1,111	97.13	14.54	146.47
Current Portion of Leases	-	21.19	15.73	17.51	13.96	1.51
Current Income Taxes Payable	-	43.67	49.73	90.2	46.27	9.71
Current Unearned Revenue	-	613.5	339.76	505.98	344.8	-
Other Current Liabilities	-	346.37	142.27	191.49	6.48	805.89
Total Current Liabilities	-	13,043	8,922	5,849	2,319	2,437
Long-Term Debt	-	208.87	340.38	485.8	33.79	37.61
Long-Term Leases	-	67.53	87.12	36.15	42.93	22.33
Long-Term Deferred Tax Liabilities	-	284.94	111.02	129.96	-	-
Other Long-Term Liabilities	-	-	-	29.61	16.64	15.15
Total Liabilities	-	13,661	9,479	6,543	2,420	2,517
Common Stock	-	236.45	236.45	236.45	220.32	220.32
Additional Paid-In Capital	-	1,103	1,103	1,103	102.82	102.82
Retained Earnings	-	4,481	3,486	1,613	609.23	122.87
Comprehensive Income & Other	-	650.24	448.01	347.33	364.39	1,446
Total Common Equity	7,559	6,470	5,273	3,299	1,297	1,892
Shareholders' Equity	7,559	6,470	5,273	3,299	1,297	1,892
Total Liabilities & Equity	-	20,132	14,753	9,842	3,717	4,409
Total Debt	5,781	6,366	5,679	2,698	328.23	346.9
Net Cash (Debt)	-4,596	-6,037	-5,064	-2,569	-0.33	-127.94
Net Cash Per Share	-194.49	-255.35	-214.20	-112.76	-0.01	-5.81
Filing Date Shares Outstanding	23.64	23.64	23.64	23.64	22.03	22.03
Total Common Shares Outstanding	23.64	23.64	23.64	23.64	22.03	22.03
Working Capital	-	2,687	3,138	2,118	1,139	253.76
Book Value Per Share	319.67	273.64	223.03	139.54	58.86	85.89
Tangible Book Value	6,207	5,080	4,992	3,009	1,295	908.1
Tangible Book Value Per Share	262.48	214.85	211.14	127.25	58.79	41.22
Land	-	-	-	-	-	48.91
Buildings	-	904.11	567.88	444.31	7.98	39.16
Machinery	-	1,419	1,032	822.94	112.29	88.11
Construction In Progress	-	151.48	138.27	45.25	38.7	-

Source: S&P Capital IQ. Standard template. Financial Sources.