APAR Industries Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	-	6,687	6,872	5,840	4,988	2,532
Short-Term Investments	-	192	56.9	49.1	93.5	108.9
Trading Asset Securities	-	443.1	2,084	33.8	501	300
Cash & Short-Term Investments	7,762	7,322	9,013	5,923	5,583	2,941
Cash Growth	-13.81%	-18.76%	52.17%	6.10%	89.85%	9.76%
Accounts Receivable	-	54,036	41,445	39,773	32,353	25,399
Other Receivables	-	846.9	870	671.7	1,198	528.2
Receivables	-	54,895	42,327	40,456	33,603	26,001
Inventory	-	41,528	33,105	28,645	25,756	21,387
Prepaid Expenses	-	772.5	554.1	536.2	497.5	312.2
Restricted Cash	-	-	-	7.8	15.7	15.7
Other Current Assets	-	7,450	8,126	6,132	4,610	4,922
Total Current Assets	-	111,968	93,125	81,700	70,066	55,579
Property, Plant & Equipment	-	22,522	16,663	13,125	10,484	9,181
Long-Term Investments	-	111.7	110.5	73.8	41.8	18.5
Other Intangible Assets	-	46	45.4	28.1	13.5	16.4
Long-Term Accounts Receivable	-	32.5	1,151	115.2	275.1	112.9
Other Long-Term Assets	-	2,403	1,525	1,093	1,271	1,160
Total Assets	-	137,113	112,636	96,158	82,177	66,075
Accounts Payable	-	68,559	55,488	47,648	52,063	40,834
Accrued Expenses	-	1,346	828.6	952.1	875.8	434.4
Short-Term Debt	-	1,846	451.5	43.5	942.7	390.6
Current Portion of Long-Term Debt	-	2,232	1,267	668.8	585.2	574.8
Current Portion of Leases	-	109	141.5	97.4	83.7	63.5
Current Income Taxes Payable	-	148.9	310.8	981.7	477.3	129.1
Current Unearned Revenue	-	1,797	3,497	1,659	1,762	2,169
Other Current Liabilities	-	1,267	1,355	1,112	445.4	1,086
Total Current Liabilities	-	77,304	63,339	53,162	57,235	45,682
Long-Term Debt	-	4,328	2,983	3,343	1,514	1,954
Long-Term Leases	-	1,041	1,004	603.3	637	609.3
Pension & Post-Retirement Benefits	-	36.6	34.5	31.4	27.5	25.5
Long-Term Deferred Tax Liabilities	-	261.1	30.2	8.6	217	523.4
Other Long-Term Liabilities	-	208.8	208.7	244.9	182.3	129
Total Liabilities	-	83,179	67,600	57,393	59,813	48,923
Common Stock	-	401.7	401.7	401.7	382.7	382.7
Additional Paid-In Capital	-	11,903	11,903	11,903	2,052	2,052
Retained Earnings	-	39,826	32,106	25,941	19,221	13,417
Comprehensive Income & Other	-	1,803	625.7	519	708.6	1,300
Shareholders' Equity	53,934	53,934	45,035	38,764	22,364	17,152
Total Liabilities & Equity	-	137,113	112,636	96,158	82,177	66,075
Total Debt	9,555	9,555	5,847	4,756	3,762	3,592
Net Cash (Debt)	-1,793	-2,233	3,166	1,167	1,820	-651.4
Net Cash Growth	-	-	171.34%	-35.90%	-	-
Net Cash Per Share	-44.55	-55.49	78.82	29.99	47.57	-17.02
Filing Date Shares Outstanding	40.17	40.17	40.17	40.17	38.27	38.27
Total Common Shares Outstanding	40.17	40.17	40.17	40.17	38.27	38.27
Working Capital	-	34,664	29,786	28,538	12,830	9,897
Book Value Per Share	1342.64	1342.70	1121.17	965.05	584.39	448.21
Tangible Book Value	53,888	53,888	44,990	38,736	22,350	17,136
Tangible Book Value Per Share	1341.49	1341.55	1120.04	964.35	584.04	447.78
Land	-	2,049	1,747	1,226	504.1	503.5
Buildings	-	4,797	4,655	4,186	3,474	3,152
Machinery	-	17,263	14,925	11,892	9,913	8,722
Construction In Progress	-	5,394	1,278	1,207	990.7	383.3
Order Backlog	-	-	-	-	63,450	30,790