Black Rose Industries Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	100.45	19.86	106.07	88.32	87.24
Short-Term Investments	200.05	5	20	47.5	44.02
Trading Asset Securities	-	-	122.75	-	-
Cash & Short-Term Investments	300.5	24.86	248.81	135.82	131.25
Cash Growth	1108.91%	-90.01%	83.19%	3.48%	312.85%
Accounts Receivable	696.06	670.03	667.58	589.21	663.14
Other Receivables	-	3.35	4.53	4.53	8.5
Receivables	696.14	675.41	672.17	593.92	672.29
Inventory	479.94	714.74	384.11	295.33	462.65
Prepaid Expenses	-	9.27	5.55	5.48	3.76
Other Current Assets	53.94	221.37	109.73	89.72	17.11
Total Current Assets	1,531	1,646	1,420	1,120	1,287
Property, Plant & Equipment	461.71	437.92	450	458.25	443.52
Long-Term Investments	0.03	-	-	-	-
Other Intangible Assets	65.2	46.99	32.61	23.02	10.69
Other Long-Term Assets	18.91	12.37	22.23	20.09	21.84
Total Assets	2,079	2,143	1,925	1,622	1,763
Accounts Payable	250.59	396.51	341.18	212.83	313.36
Accrued Expenses	3.22	8.6	10.01	13.74	31.14
Short-Term Debt	-	87.4	14.15	17.66	103.77
Current Portion of Long-Term Debt	1.49	5.18	5.52	2.77	2.59
Current Portion of Leases	2.84	1.55	1.37	1.13	-
Current Income Taxes Payable	21.73	8.86	1.97	8.84	5.97
Current Unearned Revenue	-	14.1	1.16	0.54	5.21
Other Current Liabilities	48.73	31.99	33.17	20.69	3.23
Total Current Liabilities	328.6	554.18	408.51	278.18	465.27
Long-Term Debt	-	15.28	19.88	29.58	30.08
Long-Term Leases	10.03	0.72	1.34	0.22	1.19
Pension & Post-Retirement Benefits	-	6.55	6.89	7.13	5.92
Long-Term Deferred Tax Liabilities	35.96	37.01	37.22	34.67	36.21
Other Long-Term Liabilities	10.18	0.58	0.68	1.07	0.97
Total Liabilities	384.76	614.32	474.51	350.85	539.64
Common Stock	51	51	51	51	51
Additional Paid-In Capital	-	64.47	64.47	64.47	64.47
Retained Earnings	-	1,410	1,333	1,147	1,106
Comprehensive Income & Other	1,643	2.67	2.71	8.2	1.9
Shareholders' Equity	1,694	1,529	1,451	1,271	1,223
Total Liabilities & Equity	2,079	2,143	1,925	1,622	1,763
Total Debt	14.36	110.12	42.25	51.35	137.63
Net Cash (Debt)	286.14	-85.26	206.57	84.47	-6.38
Net Cash Growth	-	-	144.55%	-	-
Net Cash Per Share	5.61	-1.67	4.05	1.66	-0.13
Filing Date Shares Outstanding	50.9	51	51	51	51
Total Common Shares Outstanding	50.9	51	51	51	51
Working Capital	1,202	1,091	1,012	842.09	821.8
Book Value Per Share	33.29	29.97	28.45	24.92	23.99
Tangible Book Value	1,629	1,482	1,418	1,248	1,213
Tangible Book Value Per Share	32.01	29.05	27.81	24.47	23.78
Buildings	-	146.52	158.34	155.06	145.69
Machinery	-	500.92	491.46	464.17	419.1
Construction In Progress	-	52.15	45.8	61.29	73.6
Leasehold Improvements	-	2.64	-	-	-

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