ELANTAS Beck India Balance Sheet

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

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	659.7	1,396	32.28	58.62	34.92
Short-Term Investments	30	136.3	536.6	362.54	139.84
Trading Asset Securities	5,923	3,785	5,171	3,563	2,613
Cash & Short-Term Investments	6,612	5,318	5,740	3,984	2,788
Cash Growth	24.34%	-7.36%	44.08%	42.89%	14.31%
Accounts Receivable	1,402	1,265	1,020	1,024	868.38
Other Receivables	37.08	24.67	31.19	10.57	7.74
Receivables	1,439	1,290	1,052	1,034	882.66
Inventory	970.49	950.54	732.39	798.5	839.28
Prepaid Expenses	35.04	27.01	24.65	24.22	20.87
Other Current Assets	70.02	123.03	40.88	28.68	43.52
Total Current Assets	9,127	7,709	7,590	5,870	4,575
Property, Plant & Equipment	1,699	1,556	778.05	745.16	744.68
Long-Term Investments	0.21	0.21	0.21	148.01	358.9
Goodwill	10.58	10.58	10.58	10.58	10.58
Other Intangible Assets	724.36	806.23	328.33	306.28	367.85
Other Long-Term Assets	103.21	71.81	98.41	95	101.56
Total Assets	11,664	10,153	8,805	7,175	6,185
Accounts Payable	833.55	924.17	876.55	735.46	760.92
Accrued Expenses	214.15	160.99	173.83	167.73	83.26
Current Income Taxes Payable	39.81	25.26	-	-	27.04
Other Current Liabilities	134.96	120.28	189.29	128.49	92.73
Total Current Liabilities	1,222	1,231	1,240	1,032	963.94
Pension & Post-Retirement Benefits	31.09	12.65	7	6.39	46.06
Long-Term Deferred Tax Liabilities	323.43	234.25	234.01	146.21	123.62
Other Long-Term Liabilities	4.65	4.63	4.63	4.63	4.63
Total Liabilities	1,582	1,482	1,485	1,189	1,138
Common Stock	79.28	79.28	79.28	79.28	79.28
Additional Paid-In Capital	69.52	69.52	69.52	69.52	69.52
Retained Earnings	9,929	8,518	7,167	5,833	4,894
Comprehensive Income & Other	4	4	4	4	4
Shareholders' Equity	10,082	8,671	7,320	5,986	5,047
Total Liabilities & Equity	11,664	10,153	8,805	7,175	6,185
Net Cash (Debt)	6,612	5,318	5,740	3,984	2,788
Net Cash Growth	24.34%	-7.36%	44.08%	42.89%	14.31%
Net Cash Per Share	834.08	670.81	724.07	502.54	351.71
Filing Date Shares Outstanding	7.93	7.93	7.93	7.93	7.93
Total Common Shares Outstanding	7.93	7.93	7.93	7.93	7.93
Working Capital	7,904	6,478	6,350	4,838	3,611
Book Value Per Share	1271.75	1093.79	923.34	755.08	636.60
Tangible Book Value	9,347	7,854	6,981	5,669	4,668
Tangible Book Value Per Share	1179.05	990.75	880.59	715.11	588.86
Land	602.53	602.53	0.33	0.33	0.33
Buildings	582.07	489.2	368.17	349.21	316.16
Machinery	951.09	806.12	674.62	573.75	496.17
Construction In Progress	82.16	97.8	98.69	124.97	194.82

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