Rossell India 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	4.3	6.37	10.42	11.31	19.17
Short-Term Investments	299.8	0.02	0.38	-	-
Trading Asset Securities	-	406.85	292.83	152.55	-
Cash & Short-Term Investments	304.1	413.23	303.64	163.87	19.17
Cash Growth	-26.41%	36.09%	85.30%	754.80%	52.23%
Accounts Receivable	8.4	1.83	21.86	477.8	331.44
Other Receivables	-	119.58	91.54	137.54	125.13
Receivables	9.3	123.91	114.49	615.97	457.73
Inventory	111.6	105.5	74.81	1,524	1,228
Prepaid Expenses	-	11.78	8.51	24.48	48.26
Other Current Assets	93.4	10.05	9.99	25.73	44.53
Total Current Assets	518.4	664.48	511.43	2,354	1,798
Property, Plant & Equipment	2,226	2,186	1,435	2,456	2,367
Long-Term Investments	92.4	138.6	184.9	184.8	184.8
Other Intangible Assets	2.4	2.63	2.94	96.4	64.7
Long-Term Deferred Tax Assets	27.9	32.84	33.64	-	-
Other Long-Term Assets	75.3	45.81	35.52	45.08	64.7
Total Assets	2,944	3,071	2,204	5,137	4,480
Accounts Payable	53.4	48.19	32.75	277.33	234.91
Accrued Expenses	-	223.79	132.26	203.81	192.54
Short-Term Debt	-	412.22	265	1,366	1,185
Current Portion of Long-Term Debt	271.5	22.5	-	99.96	99.96
Current Income Taxes Payable	2.6	-	-	4.56	4.56
Current Unearned Revenue	-	0.7	0.7	0.61	0.47
Other Current Liabilities	216.5	13.19	3.46	130.66	21.44
Total Current Liabilities	544	720.59	434.17	2,083	1,739
Long-Term Debt	374.8	427.5	-	149.95	249.91
Long-Term Unearned Revenue	-	22.75	20.51	21.29	19.84
Long-Term Deferred Tax Liabilities	-	-	-	11.22	6.42
Other Long-Term Liabilities	27.3	1.8	1.32	0.99	1.15
Total Liabilities	946.1	1,173	456	2,267	2,016
Common Stock	75.4	75.39	75.39	75.39	73.39
Additional Paid-In Capital	-	414.96	414.96	414.96	260.96
Retained Earnings	-	1,538	1,346	2,432	2,167
Comprehensive Income & Other	1,922	-129.24	-88.45	-51.97	-37.49
Shareholders' Equity	1,998	1,899	1,748	2,871	2,464
Total Liabilities & Equity	2,944	3,071	2,204	5,137	4,480
Total Debt	646.3	862.22	265	1,616	1,535
Net Cash (Debt)	-342.2	-448.99	38.64	-1,452	-1,515
Net Cash Per Share	-9.08	-11.91	1.02	-38.77	-41.30
Filing Date Shares Outstanding	37.7	37.7	37.7	37.7	36.7
Total Common Shares Outstanding	37.7	37.7	37.7	37.7	36.7
Working Capital	-25.6	-56.11	77.26	271.07	59.56
Book Value Per Share	52.98	50.37	46.38	76.15	67.14
Tangible Book Value	1,995	1,896	1,745	2,774	2,399
Tangible Book Value Per Share	52.92	50.30	46.30	73.59	65.37
Land	-	1,195	634.55	750.52	749.65
Buildings	-	542.3	501.77	1,201	1,069
Machinery	-	662.15	608.64	1,073	1,029
Construction In Progress	-	101.99	38.93	41.25	57.23

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