Barak Valley Cements 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	10.21	13.44	14.06	5.29	26.91
Cash & Short-Term Investments	10.21	13.44	14.06	5.29	26.91
Cash Growth	-24.01%	-4.46%	165.92%	-80.35%	45.77%
Accounts Receivable	245.52	189.68	171.22	136.26	123.53
Receivables	310.31	322.68	326.14	193.42	182.15
Inventory	305.05	330.73	366.89	402.62	245.19
Other Current Assets	140.14	151.79	207.3	236.14	259
Total Current Assets	765.71	818.64	914.39	837.47	713.26
Property, Plant & Equipment	1,284	1,317	1,354	1,402	1,472
Long-Term Investments	2.59	2.17	1.67	1.26	1.28
Other Intangible Assets	0.04	0.04	0.04	0.04	0.04
Long-Term Deferred Tax Assets	-	-	-	-	7.36
Other Long-Term Assets	47.43	52.85	73.9	91.55	109.55
Total Assets	2,099	2,191	2,344	2,333	2,304
Accounts Payable	230.42	170.13	207.2	214.16	141.97
Accrued Expenses	12.49	196.81	204.95	215.75	157.64
Short-Term Debt	-	176.56	249.68	269.16	266.41
Current Portion of Long-Term Debt	231.35	44.64	58.44	70.3	70.54
Current Income Taxes Payable	0.6	4.44	4.91	1.45	-
Current Unearned Revenue	-	0.93	0.93	0.93	0.93
Other Current Liabilities	186.41	56.83	40.05	46.36	37.7
Total Current Liabilities	661.28	650.35	766.16	818.1	675.2
Long-Term Debt	62.46	104.42	170.11	262.17	442.71
Long-Term Leases	-	4.71	8.84	12.75	-
Long-Term Unearned Revenue	-	7.33	8.37	9.42	10.47
Pension & Post-Retirement Benefits	6.49	23.45	20.6	18.09	15.59
Long-Term Deferred Tax Liabilities	13.72	13.45	19.57	3.66	-
Other Long-Term Liabilities	102.21	132.96	147.3	77.74	80.09
Total Liabilities	846.17	936.65	1,141	1,202	1,224
Common Stock	221.6	221.6	221.6	221.6	221.6
Additional Paid-In Capital	-	151.44	151.44	151.44	151.44
Retained Earnings	-	893.28	842.37	769.94	718.79
Comprehensive Income & Other	1,032	-12.15	-12.15	-12.15	-12.15
Shareholders' Equity	1,253	1,254	1,203	1,131	1,080
Total Liabilities & Equity	2,099	2,191	2,344	2,333	2,304
Total Debt	293.81	330.32	487.08	614.37	779.66
Net Cash (Debt)	-283.6	-316.89	-473.01	-609.08	-752.74
Net Cash Per Share	-12.55	-14.30	-21.35	-27.49	-33.97
Filing Date Shares Outstanding	22.01	22.16	22.16	22.16	22.16
Total Common Shares Outstanding	22.01	22.16	22.16	22.16	22.16
Working Capital	104.44	168.29	148.23	19.37	38.07
Book Value Per Share	56.94	56.60	54.30	51.03	48.72
Tangible Book Value	1,253	1,254	1,203	1,131	1,080
Tangible Book Value Per Share	56.94	56.59	54.30	51.03	48.72
Land	-	838.72	816.63	797.41	797.13
Buildings	-	251.11	251.11	251.11	249.68
Machinery	-	1,632	1,629	1,622	1,618
Construction In Progress	-	-	2.9	2.9	4.17