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	Dec '25 Dec 31, 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	-	324.12	402.92	204.57	1,225	512.95
Short-Term Investments	-	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	-	-14.63%	-6.13%	-67.54%	117.04%	284.47%
Accounts Receivable	-	3,875	3,244	4,150	4,072	2,914
Other Receivables	-	774.61	641.96	770.32	678.36	516.36
Receivables	-	4,851	4,088	4,924	4,755	3,432
Inventory	-	3,695	2,258	3,507	3,779	2,987
Prepaid Expenses	-	103.89	31.38	32.06	27.35	17.07
Other Current Assets	-	57.36	406.57	74.9	457.04	248.24
Total Current Assets	-	9,051	7,187	8,967	10,341	7,293
Property, Plant & Equipment	-	2,495	2,202	1,789	1,721	1,647
Long-Term Investments	-	16.91	4.17	4.27	18.83	3.82
Goodwill	-	31.26	31.26	31.26	31.26	31.26
Other Intangible Assets	-	116.07	44.77	28.41	23.5	22.29
Long-Term Deferred Tax Assets	-	224.05	136.22	120.28	150.76	104.94
Other Long-Term Assets	-	349.05	196.9	378.86	259.92	71.98
Total Assets	-	12,285	9,803	11,321	12,550	9,175
Accounts Payable	-	3,436	2,328	3,516	3,429	3,160
Accrued Expenses	-	233.06	164.38	143.32	236.47	211.29
Short-Term Debt	-	1,908	1,562	1,950	1,817	1,148
Current Portion of Long-Term Debt	-	283.86	240.81	309.14	187.41	139.09
Current Portion of Leases	-	2.43	2.01	-	-	-
Current Income Taxes Payable	-	136.9	69.99	1.5	214.68	52.68
Current Unearned Revenue	-	74.01	83.93	86.4	76.08	75.83
Other Current Liabilities	-	884.6	1,076	684.17	694.64	322.25
Total Current Liabilities	-	6,959	5,526	6,691	6,656	5,109
Long-Term Debt	-	763.86	551.55	983.35	1,198	100.03
Long-Term Leases	-	9.36	9.98	-	-	-
Pension & Post-Retirement Benefits	-	11.17	0.64	0.48	0.36	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.06
Other Long-Term Liabilities	-	22.7	10.62	8.92	8.79	7.54
Total Liabilities	-	7,767	6,099	7,683	7,863	5,217
Common Stock	-	390.19	260.13	274.8	294.8	294.8
Additional Paid-In Capital	-	-	-	-	944.51	944.52
Retained Earnings	-	4,110	3,410	3,340	3,446	2,719
Comprehensive Income & Other	-	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	-	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	-	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	-80.09	-67.25	-47.65	-67.91	-42.52	-17.59
Filing Date Shares Outstanding	38.9	39.02	39.02	41.22	44.22	44.22
Total Common Shares Outstanding	38.9	39.02	39.02	41.22	44.22	44.22
Working Capital	-	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	39.17	39.17	27.4	27.4
Buildings	-	935.58	633.19	610.42	609.82	572.35
Machinery	-	2,018	1,747	1,537	1,368	1,183
Construction In Progress	-	401.02	484	145.53	108.72	88.52

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