HMA Agro Industries 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	2,455	942.87	1,152	689.04	185.28
Short-Term Investments	-	47.35	1	-	-
Cash & Short-Term Investments	2,455	990.22	1,153	689.04	185.28
Cash Growth	147.94%	-14.12%	67.33%	271.89%	-64.15%
Accounts Receivable	237.32	1,515	4,819	2,985	2,897
Other Receivables	-	73.68	180.15	33.68	15.06
Receivables	237.32	1,589	4,999	3,019	2,913
Inventory	13,306	6,696	2,403	1,285	1,368
Prepaid Expenses	-	3.42	37.28	41.32	25.64
Other Current Assets	2,222	1,931	1,124	792.2	891.19
Total Current Assets	18,221	11,209	9,716	5,827	5,382
Property, Plant & Equipment	3,208	3,181	3,296	3,180	2,318
Goodwill	6.23	6.23	6.23	6.23	6.23
Long-Term Deferred Tax Assets	39.67	56.97	117.79	81.79	24.19
Other Long-Term Assets	2,654	2,641	1,259	894.96	828.84
Total Assets	24,129	17,095	14,395	9,990	8,559
Accounts Payable	1,270	987.14	1,364	870.1	794.55
Accrued Expenses	-	226.7	184.86	68.99	109.58
Short-Term Debt	-	5,060	4,480	2,881	2,681
Current Portion of Long-Term Debt	8,468	-	130	130	97.5
Current Portion of Leases	-	14.18	15.15	-	-
Current Income Taxes Payable	-	-	2.08	89.68	13.39
Other Current Liabilities	4,699	2,394	512.3	542.06	408.84
Total Current Liabilities	14,436	8,682	6,688	4,582	4,105
Long-Term Debt	32.67	270.04	282.95	422.5	521.6
Long-Term Leases	-	0.96	11.94	-	-
Pension & Post-Retirement Benefits	-	42.44	37.03	35.32	16.05
Other Long-Term Liabilities	35.69	0.04	-	5.39	-
Total Liabilities	14,504	8,995	7,020	5,045	4,643
Common Stock	500.77	500.77	500.77	475.13	475.13
Additional Paid-In Capital	-	1,474	1,474	-	-
Retained Earnings	-	5,895	5,172	4,352	3,243
Comprehensive Income & Other	8,907	19.09	24.24	-84.67	26.53
Total Common Equity	9,408	7,889	7,172	4,743	3,745
Minority Interest	216.82	211.11	202.63	202.32	171.9
Shareholders' Equity	9,625	8,100	7,374	4,945	3,917
Total Liabilities & Equity	24,129	17,095	14,395	9,990	8,559
Total Debt	8,500	5,345	4,920	3,433	3,300
Net Cash (Debt)	-6,045	-4,355	-3,768	-2,744	-3,115
Net Cash Per Share	-12.07	-8.70	-7.62	-5.78	-6.56
Filing Date Shares Outstanding	497.81	500.77	500.77	475.13	475.13
Total Common Shares Outstanding	497.81	500.77	500.77	475.13	475.13
Working Capital	3,785	2,528	3,028	1,245	1,277
Book Value Per Share	18.90	15.75	14.32	9.98	7.88
Tangible Book Value	9,402	7,883	7,165	4,736	3,738
Tangible Book Value Per Share	18.89	15.74	14.31	9.97	7.87
Land	-	701.42	717.97	668.02	667.33
Buildings	-	1,240	1,214	804.03	450.39
Machinery	-	1,951	1,848	1,684	661
Construction In Progress	-	466.41	355.28	578.37	916.39

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