Upsurge Seeds Of Agriculture Limited (NSE:USASEEDS)

NSE:USASEEDS Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2.18	-	1.31	61.05	0.13	12.69
Cash & Short-Term Investments	2.18	-	1.31	61.05	0.13	12.69
Cash Growth	0.32%	-	-97.86%	47380.02%	-98.99%	4431.46%
Accounts Receivable	41.55	-	24.51	94.17	30.38	29.45
Other Receivables	-	-	25.54	14.74	9.4	5.85
Receivables	69.95	-	50.05	108.91	39.78	35.31
Inventory	768.13	-	794.59	730.79	270.07	38.46
Prepaid Expenses	-	-	0.5	0.28	0.11	-
Other Current Assets	4.25	-	34.15	9.12	34.09	44.24
Total Current Assets	844.51	-	880.59	910.15	344.19	130.69
Property, Plant & Equipment	160.23	-	175.32	109.05	64.07	49.7
Long-Term Deferred Tax Assets	1.25	-	0.38	0.2	0.05	-
Other Long-Term Assets	1.53	-	1.45	2.67	0.43	0.78
Total Assets	1,008	-	1,058	1,022	408.75	181.18
Accounts Payable	6.28	-	46.37	114.9	117.68	18.62
Accrued Expenses	-	-	7.05	0.37	0.33	0.17
Short-Term Debt	353.98	-	351.79	449.61	131.58	13.21
Current Income Taxes Payable	-	-	5.51	4.15	3.11	1.89
Other Current Liabilities	20.39	-	59.13	26.68	25.64	82.25
Total Current Liabilities	380.65	-	469.85	595.71	278.34	116.15
Long-Term Debt	55.02	-	127.36	38.5	18.32	32.43
Pension & Post-Retirement Benefits	-	-	1.21	0.21	0.16	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.16
Other Long-Term Liabilities	1.42	-	-	-	0	-0
Total Liabilities	437.09	-	598.42	634.42	296.82	148.73
Common Stock	70.6	-	70.6	70.6	51.59	19.7
Additional Paid-In Capital	-	-	217.04	217.04	7.95	-
Retained Earnings	-	-	172.43	99.99	52.39	12.75
Comprehensive Income & Other	499.82	-	-0.73	0.02	-	-
Shareholders' Equity	570.42	-	459.33	387.64	111.93	32.45
Total Liabilities & Equity	1,008	-	1,058	1,022	408.75	181.18
Total Debt	409	-	479.15	488.11	149.9	45.64
Net Cash (Debt)	-406.82	-	-477.84	-427.06	-149.77	-32.95
Net Cash Per Share	-35.67	-	-41.42	-45.10	-25.89	-14.14
Filing Date Shares Outstanding	7.05	12.74	10.09	10.09	7.37	7.37
Total Common Shares Outstanding	7.05	12.74	10.09	10.09	7.37	7.37
Working Capital	463.85	-	410.75	314.44	65.85	14.54
Book Value Per Share	80.89	-	45.54	38.44	15.19	4.40
Tangible Book Value	570.42	-	459.33	387.64	111.93	32.45
Tangible Book Value Per Share	80.89	-	45.54	38.44	15.19	4.40
Land	-	-	7.29	6.76	3.58	3.58
Machinery	-	-	64.82	38.44	32.69	28.45

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.