GSP Crop Science Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	132.18	324.12	402.92	204.57	1,225	512.95
Short-Term Investments	153.82	19.86	-	224.67	96.82	96.26
Cash & Short-Term Investments	310.57	343.98	402.92	429.24	1,322	609.2
Cash Growth	-27.65%	-14.63%	-6.13%	-67.54%	117.04%	284.47%
Accounts Receivable	6,453	3,875	3,244	4,150	4,072	2,914
Other Receivables	831.03	774.61	641.96	770.32	678.36	516.36
Receivables	7,486	4,851	4,088	4,924	4,755	3,432
Inventory	3,451	3,695	2,258	3,507	3,779	2,987
Prepaid Expenses	138.66	103.89	31.38	32.06	27.35	17.07
Other Current Assets	84.36	57.36	406.57	74.9	457.04	248.24
Total Current Assets	11,470	9,051	7,187	8,967	10,341	7,293
Property, Plant & Equipment	2,608	2,495	2,202	1,789	1,721	1,647
Long-Term Investments	17.59	16.91	4.17	4.27	18.83	3.82
Goodwill	31.26	31.26	31.26	31.26	31.26	31.26
Other Intangible Assets	168.53	116.07	44.77	28.41	23.5	22.29
Long-Term Deferred Tax Assets	219.37	224.05	136.22	120.28	150.76	104.94
Other Long-Term Assets	401.1	349.05	196.9	378.86	259.92	71.98
Total Assets	14,917	12,285	9,803	11,321	12,550	9,175
Accounts Payable	4,815	3,436	2,328	3,516	3,429	3,160
Accrued Expenses	210.03	233.06	164.38	143.32	236.47	211.29
Short-Term Debt	2,490	1,908	1,562	1,950	1,817	1,148
Current Portion of Long-Term Debt	313.69	283.86	240.81	309.14	187.41	139.09
Current Portion of Leases	2.64	2.43	2.01	-	-	-
Current Income Taxes Payable	172.42	136.9	69.99	1.5	214.68	52.68
Current Unearned Revenue	78.15	74.01	83.93	86.4	76.08	75.83
Other Current Liabilities	876.28	884.6	1,076	684.17	694.64	322.25
Total Current Liabilities	8,958	6,959	5,526	6,691	6,656	5,109
Long-Term Debt	614.38	763.86	551.55	983.35	1,198	100.03
Long-Term Leases	15.24	9.36	9.98	-	-	-
Pension & Post-Retirement Benefits	6.4	11.17	0.64	0.48	0.36	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.06
Other Long-Term Liabilities	23.32	22.7	10.62	8.92	8.79	7.54
Total Liabilities	9,617	7,767	6,099	7,683	7,863	5,217
Common Stock	390.19	390.19	260.13	274.8	294.8	294.8
Additional Paid-In Capital	-	-	-	-	944.51	944.52
Retained Earnings	4,905	4,110	3,410	3,340	3,446	2,719
Comprehensive Income & Other	3.12	0.11	34.78	20.12	0.12	0.12
Total Common Equity	5,299	4,500	3,705	3,635	4,686	3,958
Minority Interest	0.86	18.04	-0.41	3.03	1.39	0.24
Shareholders' Equity	5,299	4,518	3,704	3,638	4,687	3,959
Total Liabilities & Equity	14,917	12,285	9,803	11,321	12,550	9,175
Total Debt	3,436	2,968	2,366	3,243	3,202	1,387
Net Cash (Debt)	-3,125	-2,624	-1,963	-2,813	-1,880	-777.66
Net Cash Per Share	-80.10	-67.25	-47.65	-67.91	-42.52	-17.59
Filing Date Shares Outstanding	39.02	39.02	39.02	41.22	44.22	44.22
Total Common Shares Outstanding	39.02	39.02	39.02	41.22	44.22	44.22
Working Capital	2,512	2,092	1,660	2,276	3,685	2,184
Book Value Per Share	135.80	115.34	94.95	88.18	105.96	89.52
Tangible Book Value	5,099	4,353	3,629	3,575	4,631	3,905
Tangible Book Value Per Share	130.68	111.56	93.00	86.73	104.73	88.31
Land	54.69	54.69	39.17	39.17	27.4	27.4
Buildings	970.09	935.58	633.19	610.42	609.82	572.35
Machinery	2,212	2,018	1,747	1,537	1,368	1,183
Construction In Progress	404.43	401.02	484	145.53	108.72	88.52

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