Beta Drugs Limited (NSE:BETA)

Beta Drugs Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,226	1,470	286.33	191.64	173.24	104.25
Cash & Short-Term Investments	1,226	1,470	286.33	191.64	173.24	104.25
Cash Growth	339.52%	413.49%	49.41%	10.62%	66.18%	93.52%
Accounts Receivable	1,203	1,026	792.4	627.23	451.82	338.76
Other Receivables	-	113.81	125.07	81.81	71.75	38.38
Receivables	1,473	1,140	917.47	709.03	523.57	377.15
Inventory	730.09	597.73	498.12	306.19	224.82	160.43
Prepaid Expenses	-	10.1	5.24	3.27	3.13	2.87
Other Current Assets	108.54	93.11	71.52	66.71	44.84	35.72
Total Current Assets	3,537	3,311	1,779	1,277	969.59	680.41
Property, Plant & Equipment	1,023	803.62	592.03	580.95	506.68	392.65
Long-Term Investments	-	-	-	7.79	7.79	7.79
Goodwill	-	27.46	27.46	27.46	27.46	27.46
Other Intangible Assets	92.36	58.27	26.42	19.16	15.41	7.71
Long-Term Deferred Tax Assets	21.81	18.29	14.11	12.01	6.8	6.48
Other Long-Term Assets	3.45	143.94	102.29	60	44.8	52.56
Total Assets	4,878	4,362	2,541	1,984	1,579	1,175
Accounts Payable	873.44	712.49	592.73	402.4	319.52	204.94
Accrued Expenses	-	43.34	65.11	45	35.75	24.12
Short-Term Debt	74.72	57.13	49.57	90.69	47.54	35.41
Current Portion of Long-Term Debt	-	53.48	37.13	42.9	40.22	27.94
Current Income Taxes Payable	-	43.12	27.97	41.7	36.31	14.19
Other Current Liabilities	195.41	117.75	74.18	7.47	10.36	26.4
Total Current Liabilities	1,144	1,027	846.69	630.16	489.7	332.99
Long-Term Debt	1,383	1,270	60.41	69.74	118.26	111.3
Pension & Post-Retirement Benefits	-	25.57	21.79	18.29	14.75	11.36
Other Long-Term Liabilities	141.25	68.58	40.93	37.19	32.4	33.28
Total Liabilities	2,668	2,391	969.82	755.37	655.1	488.93
Common Stock	100.95	100.95	96.14	96.14	96.14	96.14
Additional Paid-In Capital	-	234.71	239.4	239.4	239.4	239.4
Retained Earnings	-	1,635	1,236	893.3	587.89	350.59
Shareholders' Equity	2,210	1,971	1,571	1,229	923.43	686.13
Total Liabilities & Equity	4,878	4,362	2,541	1,984	1,579	1,175
Total Debt	1,458	1,381	147.11	203.32	206.03	174.64
Net Cash (Debt)	-231.88	89.68	139.22	-11.68	-32.79	-70.39
Net Cash Growth	-	-35.58%	-	-	-	-
Net Cash Per Share	-29.68	8.88	14.48	-1.16	-3.25	-6.97
Filing Date Shares Outstanding	5.05	10.09	10.09	10.09	10.09	10.09
Total Common Shares Outstanding	5.05	10.09	10.09	10.09	10.09	10.09
Working Capital	2,393	2,283	931.99	646.69	479.89	347.43
Book Value Per Share	437.84	195.25	155.65	121.73	91.48	67.97
Tangible Book Value	2,118	1,885	1,517	1,182	880.55	650.96
Tangible Book Value Per Share	419.54	186.76	150.31	117.12	87.23	64.49
Land	-	150.89	19.49	19.49	19.49	19.49
Buildings	-	333.03	314.39	280.94	244.2	172.15
Machinery	-	865.82	691.13	637.66	510.62	382.7
Construction In Progress	-	-	-	-	-	28.1

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