Castrol India Balance Sheet

Financials in millions INR. Fiscal year is January - December.

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	8,629	4,266	4,529	4,932	5,545	1,842
Short-Term Investments	-	7,676	9,959	7,505	6,450	10,970
Cash & Short-Term Investments	8,629	11,943	14,488	12,437	11,995	12,812
Cash Growth	-0.34%	-17.57%	16.49%	3.69%	-6.38%	2.20%
Accounts Receivable	7,577	4,732	4,377	4,228	3,504	3,117
Other Receivables	-	446.6	611.5	494.3	254.7	349.4
Receivables	7,581	5,184	4,994	4,725	3,762	3,471
Inventory	10,418	5,463	5,242	5,329	5,344	4,917
Prepaid Expenses	-	55.3	30	38.1	56.1	55
Other Current Assets	2,116	801.6	874.7	708.4	1,181	1,184
Total Current Assets	28,745	23,447	25,628	23,238	22,338	22,439
Property, Plant & Equipment	4,030	4,048	3,774	3,650	3,178	2,458
Long-Term Investments	3,768	4,428	4,875	4,875	3,250	-
Other Intangible Assets	10.2	9	15.2	21.9	37.7	54.1
Long-Term Deferred Tax Assets	943.8	956.4	850.3	781	685.5	713.5
Other Long-Term Assets	1,294	1,054	1,201	1,627	1,194	1,366
Total Assets	38,795	33,949	36,353	34,199	30,690	27,040
Accounts Payable	12,132	7,861	7,037	7,064	6,789	6,207
Accrued Expenses	-	4,519	4,236	3,695	3,074	2,825
Current Portion of Leases	228.3	212.7	200.4	175.9	86	67.2
Current Income Taxes Payable	761	73.7	147	134.1	128.5	158.5
Current Unearned Revenue	-	85.9	46.9	117.1	186.9	96.6
Other Current Liabilities	5,897	1,330	1,036	967.9	927.5	990
Total Current Liabilities	19,018	14,082	12,702	12,154	11,191	10,343
Long-Term Leases	303.2	415.4	619.8	593.6	413.5	-
Pension & Post-Retirement Benefits	385	447.8	247.1	234.4	187.3	185
Other Long-Term Liabilities	-	-	-	-	37.9	56.8
Total Liabilities	19,706	14,946	13,569	12,982	11,830	10,585
Common Stock	4,946	4,946	4,946	4,946	4,946	4,946
Retained Earnings	-	12,888	16,692	15,346	13,163	10,956
Comprehensive Income & Other	14,144	1,169	1,146	925.7	751.5	553.7
Shareholders' Equity	19,089	19,003	22,784	21,217	18,860	16,455
Total Liabilities & Equity	38,795	33,949	36,353	34,199	30,690	27,040
Total Debt	531.5	628.1	820.2	769.5	499.5	67.2
Net Cash (Debt)	8,097	11,315	13,667	11,668	11,496	12,745
Net Cash Growth	2.16%	-17.21%	17.14%	1.50%	-9.80%	3.10%
Net Cash Per Share	8.18	11.44	13.82	11.80	11.62	12.89
Filing Date Shares Outstanding	990.6	989.12	989.12	989.12	989.12	989.12
Total Common Shares Outstanding	990.6	989.12	989.12	989.12	989.12	989.12
Working Capital	9,727	9,365	12,926	11,084	11,147	12,096
Book Value Per Share	19.27	19.21	23.03	21.45	19.07	16.64
Tangible Book Value	19,079	18,994	22,769	21,195	18,823	16,401
Tangible Book Value Per Share	19.26	19.20	23.02	21.43	19.03	16.58
Land	-	38.7	38.7	38.7	39.1	39.2
Buildings	-	1,160	1,065	707.1	700.7	608.9
Machinery	-	4,185	3,952	3,601	3,463	3,123
Construction In Progress	-	720.7	602.6	1,084	607.6	500.4