NSE:BPCL 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	177,606	5,579	23,007	23,127	21,590
Short-Term Investments	24,081	95,981	36,750	0.7	-
Trading Asset Securities	-	870.7	383	39,071	31,973
Cash & Short-Term Investments	201,686	102,431	60,140	62,199	53,563
Cash Growth	96.90%	70.32%	-3.31%	16.12%	-56.23%
Accounts Receivable	49,805	93,390	83,420	67,238	97,075
Other Receivables	-	24,078	19,524	20,123	13,142
Receivables	51,232	118,887	104,314	88,787	111,577
Inventory	533,040	452,652	428,361	380,692	421,787
Restricted Cash	-	-	65.2	-	-
Other Current Assets	51,231	54,352	64,061	28,745	33,019
Total Current Assets	837,189	728,322	656,941	560,424	619,947
Property, Plant & Equipment	1,080,952	998,342	933,978	901,099	865,772
Long-Term Investments	277,276	228,675	223,399	225,011	191,736
Goodwill	12,040	12,040	12,040	12,040	12,040
Other Intangible Assets	172,358	139,769	124,004	116,102	115,532
Other Long-Term Assets	45,499	27,278	29,288	23,347	30,694
Total Assets	2,486,160	2,183,822	2,024,178	1,881,382	1,875,286
Accounts Payable	426,542	306,341	283,058	240,243	303,477
Accrued Expenses	-	80,483	84,237	85,986	92,041
Short-Term Debt	-	138,730	72,423	71,620	74,970
Current Portion of Long-Term Debt	212,787	106,600	113,655	119,233	120,768
Current Portion of Leases	13,258	11,993	5,140	6,563	5,608
Current Income Taxes Payable	12,063	1,411	6,094	9.8	14,180
Other Current Liabilities	389,873	261,162	244,227	225,058	220,226
Total Current Liabilities	1,054,524	906,720	808,834	748,711	831,269
Long-Term Debt	222,032	265,279	268,771	413,694	363,589
Long-Term Leases	96,168	88,404	86,002	82,652	80,407
Long-Term Unearned Revenue	25,022	22,806	20,701	19,125	14,298
Pension & Post-Retirement Benefits	-	2,491	2,401	2,380	2,526
Long-Term Deferred Tax Liabilities	81,993	82,927	79,757	79,206	63,757
Other Long-Term Liabilities	4,719	1,356	1,361	391.2	382.8
Total Liabilities	1,484,458	1,369,981	1,267,826	1,346,158	1,356,230
Common Stock	42,726	42,726	21,363	21,295	21,295
Additional Paid-In Capital	-	45,433	67,126	63,562	63,562
Retained Earnings	-	699,860	636,205	434,723	418,099
Comprehensive Income & Other	958,977	25,822	31,657	15,644	16,100
Total Common Equity	1,001,703	813,841	756,351	535,224	519,056
Shareholders' Equity	1,001,703	813,841	756,351	535,224	519,056
Total Liabilities & Equity	2,486,160	2,183,822	2,024,178	1,881,382	1,875,286
Total Debt	544,244	611,006	545,991	693,760	645,342
Net Cash (Debt)	-342,558	-508,575	-485,850	-631,561	-591,779
Net Cash Per Share	-80.18	-119.03	-114.03	-148.29	-139.08
Filing Date Shares Outstanding	4,274	4,339	4,339	4,339	4,339
Total Common Shares Outstanding	4,274	4,339	4,339	4,339	4,339
Working Capital	-217,336	-178,398	-151,893	-188,288	-211,323
Book Value Per Share	234.37	187.59	174.33	123.37	119.64
Tangible Book Value	817,305	662,032	620,308	407,082	391,484
Tangible Book Value Per Share	191.23	152.59	142.98	93.83	90.23
Land	-	28,829	27,628	25,874	25,005
Buildings	-	143,076	134,007	125,174	115,084
Machinery	-	551,654	525,401	499,385	464,890
Construction In Progress	-	132,403	86,797	56,451	49,799

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