APIS India Limited (BOM:506166)

APIS India 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	6.95	2.93	6.13	12.59	24.55	9.39
Short-Term Investments	-	-	-	0.62	0.64	0.55
Cash & Short-Term Investments	6.95	2.93	6.13	13.21	25.19	9.94
Cash Growth	89.14%	-52.24%	-53.55%	-47.57%	153.45%	-39.71%
Accounts Receivable	1,140	1,148	849.18	784.61	851.53	588.05
Other Receivables	0.02	289.89	239.19	178.37	127.92	145.15
Receivables	1,140	1,438	1,088	962.99	979.46	733.2
Inventory	641.88	786.5	915.38	948.54	1,099	1,072
Prepaid Expenses	-	4.89	0.56	3.75	1.94	1.68
Other Current Assets	276.47	46.98	55.83	37.99	74.73	148.96
Total Current Assets	2,066	2,279	2,066	1,966	2,181	1,966
Property, Plant & Equipment	188.68	149.72	133.76	124.43	140.3	154.74
Long-Term Investments	405.33	398.79	355.07	246.5	141.74	118.18
Other Intangible Assets	1.45	1.87	4.09	0.57	0.57	2.15
Long-Term Accounts Receivable	-	-	-	-	-	9.89
Long-Term Deferred Tax Assets	22.74	13.64	9.42	-	8.03	8.07
Other Long-Term Assets	15.19	37.44	77.39	188.2	97.27	51.81
Total Assets	2,699	2,880	2,646	2,526	2,569	2,310
Accounts Payable	250.72	331.86	374.46	454	415.97	396.97
Accrued Expenses	-	75.86	72.06	42.77	50.25	47.81
Short-Term Debt	-	563.95	491.35	649.02	906.32	695.61
Current Portion of Long-Term Debt	382.42	30.83	28.73	21.6	24.52	27.91
Current Income Taxes Payable	-	12.76	23.67	4.42	23.96	11.05
Other Current Liabilities	138.49	47.9	82.74	105.62	66.23	147.56
Total Current Liabilities	771.63	1,063	1,073	1,277	1,487	1,327
Long-Term Debt	34.49	44.06	74.9	66.66	86.49	101.58
Long-Term Leases	49.59	25.7	9.29	14.95	19.88	24.06
Pension & Post-Retirement Benefits	15.63	15.75	10.59	7.38	1.04	8.85
Long-Term Deferred Tax Liabilities	-	-	-	4.37	-	-
Other Long-Term Liabilities	-	-	-	-	0	-
Total Liabilities	871.34	1,149	1,168	1,371	1,595	1,461
Common Stock	55.1	55.1	55.1	55.1	55.1	55.1
Additional Paid-In Capital	-	0.07	0.07	0.07	0.07	0.07
Retained Earnings	-	1,637	1,388	1,062	879.68	796.9
Comprehensive Income & Other	1,773	39.66	35.23	38.06	39.14	-3.09
Total Common Equity	1,828	1,732	1,478	1,155	973.99	848.99
Shareholders' Equity	1,828	1,732	1,478	1,155	973.99	848.99
Total Liabilities & Equity	2,699	2,880	2,646	2,526	2,569	2,310
Total Debt	466.5	664.53	604.26	752.24	1,037	849.16
Net Cash (Debt)	-459.55	-661.6	-598.13	-739.03	-1,012	-839.23
Net Cash Per Share	-3.34	-4.80	-4.34	-5.36	-7.35	-6.09
Filing Date Shares Outstanding	137.73	137.75	137.75	137.75	137.75	137.75
Total Common Shares Outstanding	137.73	137.75	137.75	137.75	137.75	137.75
Working Capital	1,294	1,216	993.27	689.04	693.48	638.63
Book Value Per Share	13.27	12.57	10.73	8.39	7.07	6.16
Tangible Book Value	1,826	1,730	1,474	1,155	973.42	846.83
Tangible Book Value Per Share	13.26	12.56	10.70	8.38	7.07	6.15
Land	-	4.34	4.34	4.34	4.34	4.34
Buildings	-	72.41	72.41	72.41	72.41	72.41
Machinery	-	280.87	257.36	224.39	207.31	180.12
Construction In Progress	-	0.65	0.29	0.29	-	14.48

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