Sibar Auto Parts Limited (BOM:520141)

Altus Power Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.21	0.9	1.14	2.82	1.27
Cash & Short-Term Investments	0.21	0.9	1.14	2.82	1.27
Cash Growth	-76.38%	-21.29%	-59.59%	121.62%	-67.68%
Accounts Receivable	47.38	47.31	46.18	78.2	41.03
Other Receivables	-	-	-	-	0.54
Receivables	47.38	47.31	46.18	78.2	41.56
Inventory	39.3	49.07	45.16	30.96	28.45
Prepaid Expenses	-	0.19	0.41	0.22	0.38
Other Current Assets	7.83	6.52	5.96	5.15	5.08
Total Current Assets	94.73	103.99	98.85	117.36	76.75
Property, Plant & Equipment	106.19	109.24	112.62	115.24	118.35
Long-Term Accounts Receivable	18.23	16.72	18.35	6.51	5.92
Other Long-Term Assets	5.84	3.02	3.12	2.83	2.9
Total Assets	224.99	232.97	232.94	241.95	203.93
Accounts Payable	34.91	43.61	38.44	49.39	34.63
Accrued Expenses	1.8	13.45	13.93	9.83	7.19
Short-Term Debt	0	32.84	17.89	14.54	3.44
Current Portion of Long-Term Debt	70.78	19.36	13.83	13.68	11.83
Current Income Taxes Payable	-	-	-	0.12	-
Total Current Liabilities	107.49	109.26	84.09	87.55	57.09
Long-Term Debt	6.04	12.52	25.11	37.69	33.89
Long-Term Deferred Tax Liabilities	0.42	0.47	0.67	1.01	1.58
Other Long-Term Liabilities	20.8	13.69	12.13	5.34	2.23
Total Liabilities	134.75	135.93	122	131.59	94.79
Common Stock	165.25	165.25	165.25	165.25	165.25
Additional Paid-In Capital	-	69.9	69.9	69.9	69.9
Retained Earnings	-	-155.75	-141.85	-142.43	-143.65
Comprehensive Income & Other	-75.01	17.63	17.63	17.63	17.63
Shareholders' Equity	90.24	97.03	110.94	110.35	109.14
Total Liabilities & Equity	224.99	232.97	232.94	241.95	203.93
Total Debt	76.82	64.71	56.82	65.91	49.16
Net Cash (Debt)	-76.61	-63.81	-55.68	-63.08	-47.89
Net Cash Per Share	-	-3.86	-3.37	-3.82	-2.90
Filing Date Shares Outstanding	-	16.53	16.53	16.53	16.53
Total Common Shares Outstanding	-	16.53	16.53	16.53	16.53
Working Capital	-12.76	-5.27	14.76	29.82	19.67
Book Value Per Share	-	5.87	6.71	6.68	6.60
Tangible Book Value	90.24	97.03	110.94	110.35	109.14
Tangible Book Value Per Share	-	5.87	6.71	6.68	6.60
Land	-	52.9	52.9	52.9	52.9
Buildings	-	9.76	9.76	9.76	9.76
Machinery	-	100.66	98.49	95.54	93.1

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