Brandman Retail Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	14.22	43.53	3.51	1.89	2.53
Cash & Short-Term Investments	14.22	43.53	3.51	1.89	2.53
Cash Growth	461.39%	1140.85%	85.90%	-25.50%	-
Accounts Receivable	209.61	373.62	51.29	47.56	29.1
Receivables	211.11	373.62	51.29	47.56	39.96
Inventory	447.89	244.74	243.24	249	79.31
Prepaid Expenses	3.53	1.9	0.33	0.15	-
Other Current Assets	150.67	46.17	13.34	2.81	0
Total Current Assets	827.42	709.95	311.71	301.41	121.8
Property, Plant & Equipment	103.38	74.27	56.73	31.32	32.04
Other Intangible Assets	0.66	0.67	0.82	0.7	0.71
Long-Term Deferred Charges	-	-	-	-	1.5
Other Long-Term Assets	81.63	62.4	35.62	35.87	31.22
Total Assets	1,013	847.29	404.88	369.3	187.27
Accounts Payable	173.79	334.63	235.01	169.01	38.38
Accrued Expenses	14.61	20.54	17.66	4.19	0.49
Short-Term Debt	48.67	49.73	31.25	16.49	-
Current Portion of Long-Term Debt	45.77	28.84	1.6	-	-
Current Income Taxes Payable	57.24	72.11	25.2	1.91	-
Other Current Liabilities	4.73	2.02	2.3	171.55	145.84
Total Current Liabilities	344.81	507.88	313.02	363.14	184.71
Long-Term Debt	62.35	40.08	2.44	-	-
Pension & Post-Retirement Benefits	2.42	1.27	0.91	0.43	-
Long-Term Deferred Tax Liabilities	0.88	0.12	0.11	0.07	0.44
Other Long-Term Liabilities	-0	-	0	-	-
Total Liabilities	410.46	549.34	316.48	363.64	185.16
Common Stock	135.66	127.5	2.5	2.5	2.5
Retained Earnings	367.14	170.42	85.87	3.16	-0.38
Comprehensive Income & Other	0.03	0.03	0.03	-	-
Total Common Equity	602.63	297.95	88.4	5.66	2.12
Minority Interest	0	0	0.01	-	-
Shareholders' Equity	602.63	297.95	88.41	5.66	2.12
Total Liabilities & Equity	1,013	847.29	404.88	369.3	187.27
Total Debt	156.79	118.66	35.28	16.49	-
Net Cash (Debt)	-142.57	-75.13	-31.78	-14.61	2.53
Net Cash Per Share	-11.06	-5.89	-2.49	-1.15	0.30
Filing Date Shares Outstanding	13.57	13.42	12.75	12.75	12.75
Total Common Shares Outstanding	13.57	12.75	12.75	12.75	12.75
Working Capital	482.61	202.08	-1.3	-61.73	-62.92
Book Value Per Share	44.42	23.37	6.93	0.44	0.17
Tangible Book Value	601.97	297.28	87.58	4.96	1.4
Tangible Book Value Per Share	44.37	23.32	6.87	0.39	0.11
Machinery	132.12	94.32	68.19	36.39	32.88
Construction In Progress	-	-	-	0.19	-

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