GSP Crop Science 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	1,722	324.12	402.92	204.57	1,225
Short-Term Investments	121.94	19.86	-	224.67	96.82
Cash & Short-Term Investments	1,844	343.98	402.92	429.24	1,322
Cash Growth	436.10%	-14.63%	-6.13%	-67.54%	117.04%
Accounts Receivable	5,526	3,875	3,244	4,150	4,072
Other Receivables	-	774.61	641.96	770.32	678.36
Receivables	5,626	4,851	4,088	4,924	4,755
Inventory	3,562	3,695	2,258	3,507	3,779
Prepaid Expenses	-	103.89	31.38	32.06	27.35
Other Current Assets	958.79	57.36	406.57	74.9	457.04
Total Current Assets	11,992	9,051	7,187	8,967	10,341
Property, Plant & Equipment	2,630	2,495	2,202	1,789	1,721
Long-Term Investments	42.42	16.91	4.17	4.27	18.83
Goodwill	31.26	31.26	31.26	31.26	31.26
Other Intangible Assets	283.25	116.07	44.77	28.41	23.5
Long-Term Deferred Tax Assets	258.55	224.05	136.22	120.28	150.76
Other Long-Term Assets	230.19	349.05	196.9	378.86	259.92
Total Assets	15,468	12,285	9,803	11,321	12,550
Accounts Payable	3,863	3,436	2,328	3,516	3,429
Accrued Expenses	-	233.06	164.38	143.32	236.47
Short-Term Debt	2,233	1,908	1,562	1,950	1,817
Current Portion of Long-Term Debt	-	283.86	240.81	309.14	187.41
Current Portion of Leases	4.13	2.43	2.01	-	-
Current Income Taxes Payable	72.35	136.9	69.99	1.5	214.68
Current Unearned Revenue	-	74.01	83.93	86.4	76.08
Other Current Liabilities	1,157	884.6	1,076	684.17	694.64
Total Current Liabilities	7,330	6,959	5,526	6,691	6,656
Long-Term Debt	371.04	763.86	551.55	983.35	1,198
Long-Term Leases	12.08	9.36	9.98	-	-
Pension & Post-Retirement Benefits	-	11.17	0.64	0.48	0.36
Other Long-Term Liabilities	52.1	22.7	10.62	8.92	8.79
Total Liabilities	7,765	7,767	6,099	7,683	7,863
Common Stock	465.19	390.19	260.13	274.8	294.8
Additional Paid-In Capital	-	-	-	-	944.51
Retained Earnings	-	4,110	3,410	3,340	3,446
Comprehensive Income & Other	7,251	0.11	34.78	20.12	0.12
Total Common Equity	7,717	4,500	3,705	3,635	4,686
Minority Interest	-13.82	18.04	-0.41	3.03	1.39
Shareholders' Equity	7,703	4,518	3,704	3,638	4,687
Total Liabilities & Equity	15,468	12,285	9,803	11,321	12,550
Total Debt	2,620	2,968	2,366	3,243	3,202
Net Cash (Debt)	-776.23	-2,624	-1,963	-2,813	-1,880
Net Cash Per Share	-19.77	-67.25	-47.65	-67.91	-42.52
Filing Date Shares Outstanding	40.24	39.02	39.02	41.22	44.22
Total Common Shares Outstanding	40.24	39.02	39.02	41.22	44.22
Working Capital	4,662	2,092	1,660	2,276	3,685
Book Value Per Share	191.79	115.34	94.95	88.18	105.96
Tangible Book Value	7,402	4,353	3,629	3,575	4,631
Tangible Book Value Per Share	183.97	111.56	93.00	86.73	104.73
Land	-	54.69	39.17	39.17	27.4
Buildings	-	935.58	633.19	610.42	609.82
Machinery	-	2,018	1,747	1,537	1,368
Construction In Progress	-	401.02	484	145.53	108.72

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