Oriental Aromatics 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	146.14	105.95	106.32	159.94	66.12
Short-Term Investments	-	5.9	5.44	4.67	11.16
Cash & Short-Term Investments	146.14	111.85	111.76	164.62	77.29
Cash Growth	30.66%	0.08%	-32.11%	113.00%	-57.65%
Accounts Receivable	2,523	1,884	1,805	1,900	1,948
Other Receivables	-	10.75	6.21	4.5	11.01
Receivables	2,523	1,902	1,818	1,910	1,965
Inventory	3,802	3,646	2,772	3,677	2,869
Prepaid Expenses	-	72.47	53.24	52.36	73.47
Other Current Assets	568.99	586.38	427.62	590.47	565.89
Total Current Assets	7,040	6,319	5,183	6,394	5,551
Property, Plant & Equipment	4,143	4,337	3,936	2,756	2,431
Goodwill	449.77	449.77	449.77	449.77	449.77
Other Intangible Assets	53.1	61.36	49.5	47.84	24.27
Other Long-Term Assets	259.2	283.68	331.89	216.71	192.57
Total Assets	11,945	11,451	9,950	9,865	8,649
Accounts Payable	833.18	759.65	819.47	869.23	811.64
Accrued Expenses	-	70.66	50.46	42.07	43.98
Short-Term Debt	3,472	2,637	1,389	1,838	893.49
Current Portion of Long-Term Debt	-	145	133.33	133.6	50
Current Portion of Leases	5.4	10.61	6.01	5.33	2.36
Other Current Liabilities	119.77	130.47	383.09	92.79	55.2
Total Current Liabilities	4,431	3,753	2,781	2,981	1,857
Long-Term Debt	548.33	738.33	518.57	316.4	450
Long-Term Leases	-	-	10.61	16.62	-
Pension & Post-Retirement Benefits	-	19.47	14.11	5.75	-
Long-Term Deferred Tax Liabilities	252.65	275.09	273.85	271.78	269.07
Other Long-Term Liabilities	67.98	35.06	27.58	23.21	20.83
Total Liabilities	5,300	4,821	3,626	3,615	2,597
Common Stock	168.27	168.27	168.27	168.27	168.27
Retained Earnings	-	6,467	6,152	6,078	5,881
Comprehensive Income & Other	6,477	-5.69	3	3.15	3.35
Shareholders' Equity	6,645	6,630	6,323	6,249	6,052
Total Liabilities & Equity	11,945	11,451	9,950	9,865	8,649
Total Debt	4,026	3,531	2,058	2,310	1,396
Net Cash (Debt)	-3,880	-3,419	-1,946	-2,146	-1,319
Net Cash Per Share	-114.87	-101.60	-57.82	-63.76	-39.18
Filing Date Shares Outstanding	33.78	33.65	33.65	33.65	33.65
Total Common Shares Outstanding	33.78	33.65	33.65	33.65	33.65
Working Capital	2,609	2,565	2,401	3,413	3,695
Book Value Per Share	196.73	197.00	187.90	185.70	179.84
Tangible Book Value	6,142	6,118	5,824	5,752	5,578
Tangible Book Value Per Share	181.84	181.81	173.06	170.91	165.75
Land	-	0.47	0.47	0.47	0.47
Buildings	-	1,448	691.93	670.23	658.95
Machinery	-	3,967	2,476	2,355	2,181
Construction In Progress	-	49.75	1,732	524.09	250.51

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