V.S.T. Tillers Tractors 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	498.23	711.7	436.71	109.19	251.93
Short-Term Investments	6,146	-	-	105	-
Trading Asset Securities	-	4,837	4,380	3,893	3,299
Cash & Short-Term Investments	6,645	5,549	4,816	4,107	3,551
Cash Growth	19.75%	15.21%	17.27%	15.67%	24.02%
Accounts Receivable	1,717	2,056	1,552	1,492	675.72
Other Receivables	102.14	961.82	981.46	906.27	650.96
Receivables	1,820	3,019	2,534	2,399	1,327
Inventory	1,233	1,007	1,178	1,079	1,006
Prepaid Expenses	-	36.92	28.97	25.28	18.97
Other Current Assets	1,013	77.9	60.47	96.54	78.8
Total Current Assets	10,711	9,690	8,618	7,707	5,982
Property, Plant & Equipment	2,269	2,265	2,313	2,478	2,467
Long-Term Investments	156.58	397.03	460.56	405.99	837.28
Other Intangible Assets	16.04	23.96	22.78	58.41	91.26
Other Long-Term Assets	289.76	274.96	254.33	257.71	282.52
Total Assets	13,442	12,652	11,669	10,908	9,661
Accounts Payable	1,009	988.03	989.08	1,307	821.72
Accrued Expenses	-	923.71	778.47	757.51	660.04
Current Portion of Leases	9.63	9	8.21	7.6	3.01
Current Unearned Revenue	-	0.58	0.5	0.52	0.12
Other Current Liabilities	884.75	110.7	98.05	89.44	252.08
Total Current Liabilities	1,904	2,032	1,874	2,162	1,737
Long-Term Leases	9.47	10.65	5.33	11.29	7.45
Long-Term Unearned Revenue	0.23	0.6	1.04	1.41	-
Pension & Post-Retirement Benefits	-	51.03	36.04	20.09	-
Long-Term Deferred Tax Liabilities	62.81	85.3	69.61	25.2	16.05
Other Long-Term Liabilities	525.12	453.53	446.46	443.22	404.71
Total Liabilities	2,501	2,633	2,433	2,663	2,165
Common Stock	86.53	86.43	86.4	86.4	86.4
Retained Earnings	-	9,907	9,150	8,155	7,404
Comprehensive Income & Other	10,855	25.61	0.13	3.12	4.77
Shareholders' Equity	10,941	10,019	9,236	8,245	7,495
Total Liabilities & Equity	13,442	12,652	11,669	10,908	9,661
Total Debt	19.1	19.64	13.55	18.88	10.46
Net Cash (Debt)	6,626	5,529	4,803	4,088	3,540
Net Cash Growth	19.83%	15.12%	17.48%	15.48%	23.85%
Net Cash Per Share	763.54	638.91	555.81	473.15	409.74
Filing Date Shares Outstanding	8.65	8.64	8.64	8.64	8.64
Total Common Shares Outstanding	8.65	8.64	8.64	8.64	8.64
Working Capital	8,807	7,658	6,743	5,545	4,245
Book Value Per Share	1265.59	1159.11	1069.06	954.28	867.57
Tangible Book Value	10,925	9,995	9,213	8,186	7,404
Tangible Book Value Per Share	1263.73	1156.34	1066.43	947.52	857.00
Land	-	488.93	488.93	488.93	488.93
Buildings	-	973.85	963.71	955.15	949.05
Machinery	-	2,538	2,423	2,283	2,115
Construction In Progress	-	100.63	52.44	141.09	119.98

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