BSL Limited 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	2.61	0.66	0.84	1.34	2.29
Short-Term Investments	-	0.76	0.74	1.81	1.72
Cash & Short-Term Investments	2.61	1.43	1.58	3.15	4.01
Cash Growth	82.96%	-9.63%	-49.87%	-21.50%	103.86%
Accounts Receivable	1,428	1,311	1,436	975.33	892.9
Other Receivables	5.94	151.88	236.1	184.36	215.23
Receivables	1,442	1,472	1,682	1,167	1,115
Inventory	2,221	2,405	2,102	1,854	1,414
Prepaid Expenses	-	10.51	10.94	21.47	25.4
Other Current Assets	221.8	24.2	28.27	10.79	15.56
Total Current Assets	3,887	3,913	3,825	3,057	2,574
Property, Plant & Equipment	2,452	2,227	2,286	2,262	799.38
Other Intangible Assets	20.41	23.11	25.56	27.09	16.28
Other Long-Term Assets	40.25	104.38	37.3	35.5	129.49
Total Assets	6,401	6,268	6,175	5,383	3,521
Accounts Payable	381.42	450.21	249.63	463.61	476.33
Accrued Expenses	-	79.86	78.46	76.05	60.3
Short-Term Debt	2,994	2,551	2,647	1,738	1,279
Current Portion of Long-Term Debt	-	274.04	215.73	126.23	129.24
Current Unearned Revenue	-	-	0.28	0.97	3.12
Other Current Liabilities	293.17	200.69	241.94	274.56	170.16
Total Current Liabilities	3,669	3,556	3,433	2,679	2,118
Long-Term Debt	1,398	1,388	1,509	1,593	452.15
Long-Term Unearned Revenue	-	-	-	0.28	1.26
Long-Term Deferred Tax Liabilities	123.48	120.01	94.46	57.63	43.64
Other Long-Term Liabilities	11.09	11.3	11.62	12.21	12.67
Total Liabilities	5,202	5,075	5,049	4,342	2,628
Common Stock	102.92	102.92	102.92	102.92	102.92
Additional Paid-In Capital	-	192.57	192.57	192.57	192.57
Retained Earnings	-	792.56	726.69	640.05	493.02
Comprehensive Income & Other	1,096	104.6	104.65	105.16	104.51
Shareholders' Equity	1,199	1,193	1,127	1,041	893.02
Total Liabilities & Equity	6,401	6,268	6,175	5,383	3,521
Total Debt	4,393	4,213	4,372	3,457	1,860
Net Cash (Debt)	-4,390	-4,211	-4,371	-3,453	-1,856
Net Cash Per Share	-426.80	-409.18	-424.66	-335.54	-180.33
Filing Date Shares Outstanding	10.34	10.29	10.29	10.29	10.29
Total Common Shares Outstanding	10.34	10.29	10.29	10.29	10.29
Working Capital	218.03	357.21	391.66	378.19	456.61
Book Value Per Share	116.00	115.88	109.48	101.12	86.77
Tangible Book Value	1,179	1,170	1,101	1,014	876.74
Tangible Book Value Per Share	114.02	113.63	107.00	98.48	85.19
Land	-	18.07	18.07	18.07	18.07
Buildings	-	653.91	649.02	648.25	346.54
Machinery	-	2,737	2,690	2,490	1,237
Construction In Progress	-	62.51	1.7	-	56.81

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