Bharat Rasayan Limited (NSE:BHARATRAS)

Bharat Rasayan 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	475.59	554.14	324.35	185.84	3.35	266.28
Short-Term Investments	2,314	2,301	922.02	300.12	-	1,059
Cash & Short-Term Investments	2,790	2,855	1,246	485.96	3.35	1,325
Cash Growth	67.92%	129.08%	156.48%	14410.54%	-99.75%	190.93%
Accounts Receivable	4,834	4,192	3,937	3,250	4,637	2,956
Other Receivables	-	703.02	948.17	593.47	262.74	297.89
Receivables	4,834	4,895	4,885	3,844	4,900	3,254
Inventory	2,986	2,904	2,666	3,231	2,772	1,686
Prepaid Expenses	-	14.97	13.49	16.2	13.35	10.98
Other Current Assets	740.71	259.23	258.03	331.16	278.45	228.16
Total Current Assets	11,351	10,928	9,069	7,908	7,967	6,504
Property, Plant & Equipment	2,480	2,447	2,362	2,351	2,390	2,085
Long-Term Investments	661.15	683.78	508.51	370.19	433.47	444.96
Other Intangible Assets	0.81	0.81	0.85	1.02	1.5	1.32
Other Long-Term Assets	64.81	21.74	33.53	105.8	63.99	43.98
Total Assets	14,558	14,081	11,974	10,736	10,856	9,079
Accounts Payable	1,203	1,421	728.3	748.11	681.59	611.94
Accrued Expenses	-	83.62	31.63	27.73	28.77	63.76
Short-Term Debt	904.41	852.19	804.74	279.37	1,726	584.46
Current Income Taxes Payable	47.61	9.89	-	22.07	28.96	60.63
Current Unearned Revenue	-	19	10.17	92.75	121.27	5.48
Other Current Liabilities	250.74	222.85	395.64	535.1	457.28	377.14
Total Current Liabilities	2,406	2,609	1,970	1,705	3,044	1,703
Long-Term Debt	-	-	-	-	10	-
Long-Term Deferred Tax Liabilities	144.63	152.66	109.18	84.13	88.46	90.2
Other Long-Term Liabilities	37.44	20.03	15.97	13.86	12.92	12.49
Total Liabilities	2,588	2,781	2,096	1,803	3,155	1,806
Common Stock	41.55	41.55	41.55	41.55	41.55	42.49
Retained Earnings	-	11,258	9,836	8,891	7,658	7,230
Comprehensive Income & Other	11,928	0.94	0.94	0.94	0.94	-
Shareholders' Equity	11,970	11,300	9,879	8,933	7,700	7,273
Total Liabilities & Equity	14,558	14,081	11,974	10,736	10,856	9,079
Total Debt	904.41	852.19	804.74	279.37	1,736	584.46
Net Cash (Debt)	1,886	2,003	441.63	206.59	-1,733	740.97
Net Cash Growth	82.91%	353.53%	113.77%	-	-	-
Net Cash Per Share	113.45	120.51	26.57	12.43	-104.26	43.60
Filing Date Shares Outstanding	16.62	16.62	16.62	16.62	16.62	16.99
Total Common Shares Outstanding	16.62	16.62	16.62	16.62	16.62	16.99
Working Capital	8,945	8,320	7,099	6,203	4,923	4,801
Book Value Per Share	720.16	679.86	594.36	537.46	463.28	427.94
Tangible Book Value	11,969	11,299	9,878	8,932	7,699	7,272
Tangible Book Value Per Share	720.12	679.81	594.31	537.39	463.19	427.86
Land	-	271.86	271.86	273.26	273.26	83.92
Buildings	-	1,083	1,083	1,059	1,054	979.56
Machinery	-	3,670	3,432	3,142	2,927	2,576
Construction In Progress	-	152.64	61.12	106.25	112.29	177.23

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.