Bharat Gears Limited (NSE:BHARATGEAR)

Theseus Pharmaceuticals 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	0.65	20.59	0.63	30.37	0.98
Cash & Short-Term Investments	0.65	0.65	20.59	0.63	30.37	0.98
Cash Growth	-96.85%	-96.85%	3173.61%	-97.93%	2992.57%	-95.65%
Accounts Receivable	-	974.23	1,188	1,236	1,459	1,095
Other Receivables	-	70.6	93.73	179.98	171.59	169.53
Receivables	-	1,050	1,287	1,421	1,636	1,270
Inventory	-	932.05	820.23	999.66	904.6	903.87
Prepaid Expenses	-	15.33	14.76	17.32	13.5	13.48
Restricted Cash	-	92.67	70.12	65.33	63.15	55.44
Other Current Assets	-	33.85	56.96	53.51	49.47	65.28
Total Current Assets	-	2,125	2,269	2,557	2,697	2,309
Property, Plant & Equipment	-	1,296	1,371	1,331	1,182	1,338
Long-Term Investments	-	12.97	12.01	11.14	-	-
Other Intangible Assets	-	11.72	6.61	7.66	8.17	10.66
Long-Term Accounts Receivable	-	27.85	30.76	33.93	20.82	23.72
Long-Term Deferred Tax Assets	-	103.47	107.91	68.24	58.33	101.35
Other Long-Term Assets	-	55.07	43.35	46.67	51.23	33.63
Total Assets	-	3,644	3,855	4,072	4,036	3,836
Accounts Payable	-	1,277	1,216	1,321	1,507	1,565
Accrued Expenses	-	49.29	54.6	68.69	49.36	37.32
Short-Term Debt	-	203.93	225.31	164.52	322.56	223.71
Current Portion of Long-Term Debt	-	75.58	200.28	156.56	73.21	223.6
Current Portion of Leases	-	39.92	31.5	26.71	16.04	17.31
Current Income Taxes Payable	-	-	-	-	0.53	4.14
Current Unearned Revenue	-	45.62	33.55	1.5	22.75	4.1
Other Current Liabilities	-	57.82	32.7	35.47	42.04	36.74
Total Current Liabilities	-	1,749	1,794	1,775	2,034	2,112
Long-Term Debt	-	333.84	508.81	709.09	612.56	666.24
Long-Term Leases	-	143.36	167.75	102.31	41.64	50.1
Long-Term Unearned Revenue	-	37.68	42.07	48.65	37.74	32.17
Other Long-Term Liabilities	-	47.15	45.77	45.5	41.4	41.08
Total Liabilities	-	2,515	2,749	2,866	2,954	3,098
Common Stock	-	153.55	153.55	153.55	102.37	93.06
Additional Paid-In Capital	-	328.47	328.47	328.47	328.47	244.79
Retained Earnings	-	673.07	641.19	738.57	603.72	345.33
Comprehensive Income & Other	-	-26.2	-17.22	-14.99	47.37	54.95
Shareholders' Equity	1,129	1,129	1,106	1,206	1,082	738.13
Total Liabilities & Equity	-	3,644	3,855	4,072	4,036	3,836
Total Debt	796.63	796.63	1,134	1,159	1,066	1,181
Net Cash (Debt)	-795.98	-795.98	-1,113	-1,159	-1,036	-1,180
Net Cash Per Share	-51.78	-51.84	-72.49	-75.45	-70.63	-82.05
Filing Date Shares Outstanding	15.39	15.36	15.36	15.36	15.36	13.96
Total Common Shares Outstanding	15.39	15.36	15.36	15.36	15.36	13.96
Working Capital	-	376.05	475.53	782.43	663.46	197.41
Book Value Per Share	73.52	73.52	72.03	78.51	70.46	52.88
Tangible Book Value	1,117	1,117	1,099	1,198	1,074	727.46
Tangible Book Value Per Share	72.76	72.76	71.60	78.02	69.93	52.11
Land	-	65.7	65.98	65.98	65.98	65.98
Buildings	-	400.78	400.12	395.74	388.19	388.19
Machinery	-	2,322	2,158	2,063	1,828	1,794
Construction In Progress	-	23.38	52.01	19.09	11.41	13.23
Leasehold Improvements	-	-	-	-	-	0.01

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