ELANTAS Beck 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	Mar '26 Mar 31, 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	-	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	6,612	5,318	5,740	3,984	2,788
Cash Growth	24.34%	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	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	6,612	5,318	5,740	3,984	2,788
Net Cash Growth	24.34%	24.34%	-7.36%	44.08%	42.89%	14.31%
Net Cash Per Share	834.09	834.08	670.81	724.07	502.54	351.71
Filing Date Shares Outstanding	7.93	7.93	7.93	7.93	7.93	7.93
Total Common Shares Outstanding	7.93	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	1271.75	1093.79	923.34	755.08	636.60
Tangible Book Value	9,347	9,347	7,854	6,981	5,669	4,668
Tangible Book Value Per Share	1179.05	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.