The Ugar Sugar Works 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	157.5	16.88	9.38	57.61	62.43
Short-Term Investments	-	-	250	-	-
Cash & Short-Term Investments	157.5	16.88	259.38	57.61	62.43
Cash Growth	833.17%	-93.49%	350.28%	-7.72%	15.16%
Accounts Receivable	1,370	1,204	1,421	1,873	888.75
Other Receivables	19.47	15.2	20.52	4.43	2.72
Receivables	1,390	1,219	1,441	1,877	891.47
Inventory	7,008	5,283	4,889	3,723	7,733
Prepaid Expenses	-	13.62	9.24	12.51	15.79
Other Current Assets	615.22	704.07	699.49	674.26	525.89
Total Current Assets	9,170	7,238	7,299	6,345	9,228
Property, Plant & Equipment	3,742	3,822	3,329	2,614	2,309
Long-Term Investments	50.82	50.85	35.36	35.86	36.7
Other Intangible Assets	4.71	0.35	0.77	0.91	0.25
Other Long-Term Assets	235.46	195.59	188.43	167.68	62.28
Total Assets	13,203	11,306	10,853	9,164	11,636
Accounts Payable	2,505	1,130	1,674	1,498	2,243
Accrued Expenses	145.94	870.78	734.63	930.31	883.47
Short-Term Debt	-	5,173	4,259	2,177	5,313
Current Portion of Long-Term Debt	6,058	617.64	560.92	422.82	448.51
Current Income Taxes Payable	-	1.13	63.47	255.39	-
Current Unearned Revenue	-	-	-	15.98	17.96
Other Current Liabilities	1,409	346.89	232.76	112.67	142.51
Total Current Liabilities	10,117	8,140	7,525	5,412	9,049
Long-Term Debt	621.84	921.03	836.46	1,400	1,241
Long-Term Deferred Tax Liabilities	93.71	48.79	107.09	104.7	92.68
Other Long-Term Liabilities	33.59	36.47	34.39	38.57	36.44
Total Liabilities	10,866	9,146	8,503	6,955	10,419
Common Stock	112.5	112.5	112.5	112.5	112.5
Additional Paid-In Capital	-	157.5	157.5	157.5	157.5
Retained Earnings	-	1,901	2,092	1,937	934.49
Comprehensive Income & Other	2,224	-11.47	-12.42	1.5	13.13
Shareholders' Equity	2,337	2,160	2,350	2,208	1,218
Total Liabilities & Equity	13,203	11,306	10,853	9,164	11,636
Total Debt	6,679	6,712	5,656	4,000	7,003
Net Cash (Debt)	-6,522	-6,695	-5,397	-3,942	-6,940
Net Cash Per Share	-57.98	-59.51	-47.97	-35.04	-61.69
Filing Date Shares Outstanding	112.43	112.5	112.5	112.5	112.5
Total Common Shares Outstanding	112.43	112.5	112.5	112.5	112.5
Working Capital	-946.96	-902.42	-226.28	933.36	179.49
Book Value Per Share	20.78	19.20	20.89	19.63	10.82
Tangible Book Value	2,332	2,160	2,349	2,207	1,217
Tangible Book Value Per Share	20.74	19.20	20.88	19.62	10.82
Land	-	71.17	65.62	58.12	58.12
Buildings	-	384.09	383.3	383.66	352.31
Machinery	-	6,440	6,372	5,823	4,625
Construction In Progress	-	1,483	792.85	378.6	1,122

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