Bharat Gears Limited (NSE:BHARATGEAR)

Bharat Gears 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	128.54	0.65	20.59	0.63	30.37	0.98
Cash & Short-Term Investments	128.54	0.65	20.59	0.63	30.37	0.98
Cash Growth	4.50%	-96.85%	3173.61%	-97.93%	2992.57%	-95.65%
Accounts Receivable	1,133	974.23	1,188	1,236	1,459	1,095
Other Receivables	15.14	70.6	93.73	179.98	171.59	169.53
Receivables	1,160	1,050	1,287	1,421	1,636	1,270
Inventory	1,053	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	251.27	33.85	56.96	53.51	49.47	65.28
Total Current Assets	2,592	2,125	2,269	2,557	2,697	2,309
Property, Plant & Equipment	1,246	1,296	1,371	1,331	1,182	1,338
Long-Term Investments	13.48	12.97	12.01	11.14	-	-
Other Intangible Assets	12.3	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	98.01	103.47	107.91	68.24	58.33	101.35
Other Long-Term Assets	78.41	55.07	43.35	46.67	51.23	33.63
Total Assets	4,053	3,644	3,855	4,072	4,036	3,836
Accounts Payable	1,600	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	366.49	75.58	200.28	156.56	73.21	223.6
Current Portion of Leases	41.58	39.92	31.5	26.71	16.04	17.31
Current Income Taxes Payable	17.25	-	-	-	0.53	4.14
Current Unearned Revenue	-	45.62	33.55	1.5	22.75	4.1
Other Current Liabilities	130.89	57.82	32.7	35.47	42.04	36.74
Total Current Liabilities	2,156	1,749	1,794	1,775	2,034	2,112
Long-Term Debt	250.98	333.84	508.81	709.09	612.56	666.24
Long-Term Leases	127.22	143.36	167.75	102.31	41.64	50.1
Long-Term Unearned Revenue	45	37.68	42.07	48.65	37.74	32.17
Pension & Post-Retirement Benefits	-	204.29	190.7	185.97	186.48	196.57
Other Long-Term Liabilities	254.41	47.15	45.77	45.5	41.4	41.08
Total Liabilities	2,834	2,515	2,749	2,866	2,954	3,098
Common Stock	153.55	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	1,066	-26.2	-17.22	-14.99	47.37	54.95
Shareholders' Equity	1,219	1,129	1,106	1,206	1,082	738.13
Total Liabilities & Equity	4,053	3,644	3,855	4,072	4,036	3,836
Total Debt	786.27	796.63	1,134	1,159	1,066	1,181
Net Cash (Debt)	-657.73	-795.98	-1,113	-1,159	-1,036	-1,180
Net Cash Per Share	-42.83	-51.84	-72.49	-75.45	-70.63	-82.05
Filing Date Shares Outstanding	15.37	15.36	15.36	15.36	15.36	13.96
Total Common Shares Outstanding	15.37	15.36	15.36	15.36	15.36	13.96
Working Capital	435.94	376.05	475.53	782.43	663.46	197.41
Book Value Per Share	79.35	73.52	72.03	78.51	70.46	52.88
Tangible Book Value	1,207	1,117	1,099	1,198	1,074	727.46
Tangible Book Value Per Share	78.55	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.