Best Agrolife Limited (NSE:BESTAGRO)

Best Agrolife Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	993.3	329.4	615.64	128.64	205.26
Short-Term Investments	-	-	-	-	122.63
Cash & Short-Term Investments	993.3	329.4	615.64	128.64	327.9
Cash Growth	201.55%	-46.49%	378.57%	-60.77%	49.76%
Accounts Receivable	5,638	4,648	3,488	2,559	1,311
Other Receivables	-	6.67	2.39	0.38	0.06
Receivables	5,638	4,655	3,491	2,560	1,315
Inventory	7,731	9,579	7,088	4,546	1,537
Prepaid Expenses	-	59.83	42.6	11.27	4.28
Other Current Assets	1,157	1,107	823.06	722.01	275.08
Total Current Assets	15,519	15,730	12,060	7,967	3,458
Property, Plant & Equipment	2,435	2,379	1,891	1,552	230.31
Long-Term Investments	48.6	445.74	155.68	-	-
Goodwill	689.6	689.6	240.67	240.67	-
Other Intangible Assets	623.8	700.48	40.5	49.97	1.45
Long-Term Deferred Tax Assets	10.3	2.3	0.09	4.2	11.17
Other Long-Term Assets	169.2	183.59	365.21	28.47	15.47
Total Assets	19,496	20,132	14,753	9,842	3,717
Accounts Payable	5,417	5,776	3,025	2,835	1,650
Accrued Expenses	24	174.04	112.86	50.19	19.96
Short-Term Debt	-	5,226	4,125	2,061	223
Current Portion of Long-Term Debt	4,527	841.89	1,111	97.13	14.54
Current Portion of Leases	33	21.19	15.73	17.51	13.96
Current Income Taxes Payable	200.4	43.67	49.73	90.2	46.27
Current Unearned Revenue	-	613.5	339.76	505.98	344.8
Other Current Liabilities	1,168	346.37	142.27	191.49	6.48
Total Current Liabilities	11,369	13,043	8,922	5,849	2,319
Long-Term Debt	139.4	208.87	340.38	485.8	33.79
Long-Term Leases	79.7	67.53	87.12	36.15	42.93
Long-Term Deferred Tax Liabilities	257.4	284.94	111.02	129.96	-
Other Long-Term Liabilities	-	-	-	29.61	16.64
Total Liabilities	11,920	13,661	9,479	6,543	2,420
Common Stock	236.4	236.45	236.45	236.45	220.32
Additional Paid-In Capital	-	1,103	1,103	1,103	102.82
Retained Earnings	-	4,481	3,486	1,613	609.23
Comprehensive Income & Other	7,340	650.24	448.01	347.33	364.39
Total Common Equity	7,576	6,470	5,273	3,299	1,297
Shareholders' Equity	7,576	6,470	5,273	3,299	1,297
Total Liabilities & Equity	19,496	20,132	14,753	9,842	3,717
Total Debt	4,779	6,366	5,679	2,698	328.23
Net Cash (Debt)	-3,785	-6,037	-5,064	-2,569	-0.33
Net Cash Per Share	-160.10	-255.35	-214.20	-112.76	-0.01
Filing Date Shares Outstanding	23.64	23.64	23.64	23.64	22.03
Total Common Shares Outstanding	23.64	23.64	23.64	23.64	22.03
Working Capital	4,150	2,687	3,138	2,118	1,139
Book Value Per Share	320.49	273.64	223.03	139.54	58.86
Tangible Book Value	6,263	5,080	4,992	3,009	1,295
Tangible Book Value Per Share	264.93	214.85	211.14	127.25	58.79
Buildings	-	904.11	567.88	444.31	7.98
Machinery	-	1,419	1,032	822.94	112.29
Construction In Progress	-	151.48	138.27	45.25	38.7

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