APIS India Limited (BOM:506166)

APIS India Income Statement

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
Operating Revenue	3,659	3,503	3,161	3,320	2,952	2,734
Revenue	3,659	3,503	3,161	3,320	2,952	2,734
Revenue Growth (YoY)	12.38%	10.83%	-4.78%	12.45%	8.01%	30.16%
Cost of Revenue	2,506	2,363	2,050	2,424	2,044	1,830
Gross Profit	1,153	1,141	1,111	895.42	908.11	903.93
Selling, General & Admin	297.68	308.95	249.27	210.24	220.44	227.77
Other Operating Expenses	482.11	475.87	512.49	463.44	504	524.76
Operating Expenses	828.83	824.2	785.39	701.15	753.17	776.39
Operating Income	324.53	316.6	325.46	194.27	154.95	127.54
Interest Expense	-39.47	-49.09	-51.83	-70.87	-69.93	-52.39
Interest & Investment Income	4.18	4.18	3.24	4.89	2.56	2.73
Earnings From Equity Investments	0.73	43.04	109.34	108.93	23.56	14.06
Currency Exchange Gain (Loss)	-	-	-5.46	-	-	-1.67
Other Non Operating Income (Expenses)	21.66	13.23	-0.19	1.58	1.59	-0.79
EBT Excluding Unusual Items	311.65	327.96	380.56	238.8	112.73	89.48
Gain (Loss) on Sale of Investments	-	-	0.06	-0.02	0.09	0.17
Gain (Loss) on Sale of Assets	-	-	-	0.23	-	1.11
Pretax Income	312.46	328.78	381.06	239.06	113.01	90.76
Income Tax Expense	82.81	75.41	55.39	56.53	33.19	27.21
Net Income	229.65	253.37	325.67	182.53	79.82	63.55
Net Income to Common	229.65	253.37	325.67	182.53	79.82	63.55
Net Income Growth	-24.78%	-22.20%	78.41%	128.69%	25.60%	94.75%
Shares Outstanding (Basic)	138	138	138	138	138	138
Shares Outstanding (Diluted)	138	138	138	138	138	138
Shares Change (YoY)	-0.87%	-	-	0.00%	-	-
EPS (Basic)	1.67	1.84	2.36	1.33	0.58	0.46
EPS (Diluted)	1.67	1.84	2.36	1.33	0.58	0.46
EPS Growth	-24.12%	-22.20%	78.41%	128.69%	25.60%	94.83%
Free Cash Flow	89.2	31.53	-69.7	157.14	89.7	-58.64
Free Cash Flow Per Share	0.65	0.23	-0.51	1.14	0.65	-0.43
Gross Margin	31.52%	32.56%	35.14%	26.97%	30.76%	33.07%
Operating Margin	8.87%	9.04%	10.30%	5.85%	5.25%	4.67%
Profit Margin	6.28%	7.23%	10.30%	5.50%	2.70%	2.33%
Free Cash Flow Margin	2.44%	0.90%	-2.21%	4.73%	3.04%	-2.15%
EBITDA	350.48	342.93	344.05	216.98	179.18	151.4
EBITDA Margin	9.58%	9.79%	10.88%	6.54%	6.07%	5.54%
D&A For EBITDA	25.95	26.33	18.59	22.71	24.24	23.86
EBIT	324.53	316.6	325.46	194.27	154.95	127.54
EBIT Margin	8.87%	9.04%	10.30%	5.85%	5.25%	4.67%
Effective Tax Rate	26.50%	22.94%	14.54%	23.65%	29.37%	29.98%
Revenue as Reported	3,687	3,522	3,172	3,330	2,960	2,739
Advertising Expenses	-	3.52	3.05	1.36	0.73	0.13

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