APAR Industries 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	7,319	6,864	5,840	4,988	2,532
Short-Term Investments	443.1	56.9	49.1	93.5	108.9
Trading Asset Securities	-	2,084	33.8	501	300
Cash & Short-Term Investments	7,762	9,005	5,923	5,583	2,941
Cash Growth	-13.81%	52.04%	6.10%	89.85%	9.76%
Accounts Receivable	53,341	41,445	39,773	32,353	25,399
Other Receivables	-	870	671.7	1,198	528.2
Receivables	53,353	42,327	40,456	33,603	26,001
Inventory	41,528	33,105	28,645	25,756	21,387
Prepaid Expenses	-	554.1	536.2	497.5	312.2
Restricted Cash	-	7.7	7.8	15.7	15.7
Other Current Assets	9,325	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	241.7	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	2,273	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	-	828.6	952.1	875.8	434.4
Short-Term Debt	-	451.5	43.5	942.7	390.6
Current Portion of Long-Term Debt	4,077	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	-	3,497	1,659	1,762	2,169
Other Current Liabilities	4,410	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	-	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	245.4	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	2,052	2,052
Retained Earnings	-	32,106	25,941	19,221	13,417
Comprehensive Income & Other	53,532	625.7	519	708.6	1,300
Shareholders' Equity	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	5,847	4,756	3,762	3,592
Net Cash (Debt)	-1,793	3,158	1,167	1,820	-651.4
Net Cash Growth	-	170.68%	-35.90%	-	-
Net Cash Per Share	-44.57	78.63	29.99	47.57	-17.02
Filing Date Shares Outstanding	40.17	40.17	40.17	38.27	38.27
Total Common Shares Outstanding	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	1342.60	1121.17	965.05	584.39	448.21
Tangible Book Value	53,888	44,990	38,736	22,350	17,136
Tangible Book Value Per Share	1341.45	1120.04	964.35	584.04	447.78
Land	-	1,747	1,226	504.1	503.5
Buildings	-	4,655	4,186	3,474	3,152
Machinery	-	14,925	11,892	9,913	8,722
Construction In Progress	-	1,278	1,207	990.7	383.3
Order Backlog	-	88,530	-	63,450	30,790