APIS India 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	6.07	2.93	6.13	12.59	24.55
Short-Term Investments	-	-	-	0.62	0.64
Cash & Short-Term Investments	6.07	2.93	6.13	13.21	25.19
Cash Growth	107.14%	-52.24%	-53.55%	-47.57%	153.45%
Accounts Receivable	1,307	1,148	849.18	784.61	851.53
Other Receivables	0.47	289.89	239.19	178.37	127.92
Receivables	1,308	1,438	1,088	962.99	979.46
Inventory	813.45	786.5	915.38	948.54	1,099
Prepaid Expenses	-	4.89	0.56	3.75	1.94
Other Current Assets	263.38	46.98	55.83	37.99	74.73
Total Current Assets	2,391	2,279	2,066	1,966	2,181
Property, Plant & Equipment	205.43	149.72	133.76	124.43	140.3
Long-Term Investments	429.37	398.79	355.07	246.5	141.74
Other Intangible Assets	1.16	1.87	4.09	0.57	0.57
Long-Term Deferred Tax Assets	30.75	13.64	9.42	-	8.03
Other Long-Term Assets	23.6	37.44	77.39	188.2	97.27
Total Assets	3,081	2,880	2,646	2,526	2,569
Accounts Payable	264.95	331.86	374.46	454	415.97
Accrued Expenses	23.66	75.86	72.06	42.77	50.25
Short-Term Debt	-	563.95	491.35	649.02	906.32
Current Portion of Long-Term Debt	582.42	30.83	28.73	21.6	24.52
Current Income Taxes Payable	-	12.76	23.67	4.42	23.96
Other Current Liabilities	118.54	47.9	82.74	105.62	66.23
Total Current Liabilities	989.57	1,063	1,073	1,277	1,487
Long-Term Debt	31.68	44.06	74.9	66.66	86.49
Long-Term Leases	53.69	25.7	9.29	14.95	19.88
Pension & Post-Retirement Benefits	18.23	15.75	10.59	7.38	1.04
Long-Term Deferred Tax Liabilities	-	-	-	4.37	-
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	1,093	1,149	1,168	1,371	1,595
Common Stock	1,378	55.1	55.1	55.1	55.1
Additional Paid-In Capital	-	0.07	0.07	0.07	0.07
Retained Earnings	-	1,637	1,388	1,062	879.68
Comprehensive Income & Other	610.22	39.66	35.23	38.06	39.14
Total Common Equity	1,988	1,732	1,478	1,155	973.99
Shareholders' Equity	1,988	1,732	1,478	1,155	973.99
Total Liabilities & Equity	3,081	2,880	2,646	2,526	2,569
Total Debt	667.79	664.53	604.26	752.24	1,037
Net Cash (Debt)	-661.73	-661.6	-598.13	-739.03	-1,012
Net Cash Per Share	-4.86	-4.80	-4.34	-5.36	-7.35
Filing Date Shares Outstanding	134.37	137.75	137.75	137.75	137.75
Total Common Shares Outstanding	134.37	137.75	137.75	137.75	137.75
Working Capital	1,401	1,216	993.27	689.04	693.48
Book Value Per Share	14.79	12.57	10.73	8.39	7.07
Tangible Book Value	1,987	1,730	1,474	1,155	973.42
Tangible Book Value Per Share	14.78	12.56	10.70	8.38	7.07
Land	-	4.34	4.34	4.34	4.34
Buildings	-	72.41	72.41	72.41	72.41
Machinery	-	280.87	257.36	224.39	207.31
Construction In Progress	-	0.65	0.29	0.29	-