Vishwas Agri Seeds Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	0.05	54.27	5.29	6.48	0.87	0.72
Cash & Short-Term Investments	0.05	54.27	5.29	6.48	0.87	0.72
Cash Growth	-98.39%	925.10%	-18.34%	641.76%	20.89%	-
Accounts Receivable	636.67	419.68	250.92	194.46	106.22	76.16
Other Receivables	-	0.23	-	-	-	-
Receivables	655.64	441.6	287.2	194.46	106.22	76.16
Inventory	318.82	308.13	238.49	134.5	179.44	124.19
Prepaid Expenses	-	1.34	0.17	0.07	-	-
Other Current Assets	21.46	19.79	21.26	52.5	2.27	1.54
Total Current Assets	995.96	825.14	552.41	388.01	288.8	202.61
Property, Plant & Equipment	221.9	226.3	219.68	147.77	47.16	6.81
Long-Term Investments	0.01	2.59	2.59	0.01	0.01	0.01
Long-Term Deferred Tax Assets	2.21	1.76	0.68	0.13	0.32	0.14
Long-Term Deferred Charges	-	-	29	-	-	0.01
Other Long-Term Assets	9.87	7.08	6.69	2	-0	-0
Total Assets	1,230	1,063	811.05	537.93	336.29	209.56
Accounts Payable	222.5	61.24	63.38	140.19	108.09	58.06
Accrued Expenses	-	1.48	1.95	-	-	-
Current Portion of Long-Term Debt	320.8	339.86	83.34	94.32	89.89	88.44
Current Income Taxes Payable	-	9.75	6.02	-	-	-
Current Unearned Revenue	-	26.55	28.3	-	-	-
Other Current Liabilities	91.54	37.67	20.54	61.68	9.83	3.58
Total Current Liabilities	634.84	476.54	203.53	296.18	207.81	150.08
Long-Term Debt	71.95	82.71	140.6	97.92	79.82	39.07
Long-Term Unearned Revenue	1.61	1.69	1.81	-	-	-
Other Long-Term Liabilities	4.7	4.07	3.14	-	0.79	0.33
Total Liabilities	713.1	565.01	349.08	394.1	288.42	189.48
Common Stock	100	100	100	70	8	5
Additional Paid-In Capital	-	196.81	228	-	-	-
Retained Earnings	-	201.05	133.97	-	-	-
Comprehensive Income & Other	416.86	-	-	73.83	39.88	15.08
Shareholders' Equity	516.86	497.86	461.97	143.83	47.88	20.08
Total Liabilities & Equity	1,230	1,063	811.05	537.93	336.29	209.56
Total Debt	392.74	422.56	223.94	192.24	169.72	127.51
Net Cash (Debt)	-392.69	-368.29	-218.65	-185.76	-168.84	-126.79
Net Cash Per Share	-39.30	-36.83	-21.86	-42.34	-46.18	-36.22
Filing Date Shares Outstanding	10	10	10	7	3.66	3.5
Total Common Shares Outstanding	10	10	10	7	3.66	3.5
Working Capital	361.12	348.6	348.88	91.83	81	52.53
Book Value Per Share	51.69	49.79	46.20	20.55	13.09	5.74
Tangible Book Value	516.86	497.86	461.97	143.83	47.88	20.08
Tangible Book Value Per Share	51.69	49.79	46.20	20.55	13.09	5.74
Land	-	42.69	42.78	42.78	41.27	0.09
Buildings	-	129.53	129.53	4.88	4.88	4.88
Machinery	-	73.6	67.47	12.06	7.17	6.78
Construction In Progress	-	16.39	-	95.23	-	-

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