Aptech Limited (BOM:532475)

Aptech 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	329.78	177.24	774.15	536.58	157.19
Short-Term Investments	-	1,548	821.45	306.05	343.01
Cash & Short-Term Investments	329.78	1,725	1,596	842.63	500.2
Cash Growth	-80.88%	8.10%	89.36%	68.46%	546.92%
Accounts Receivable	359.51	497.75	786.76	842.28	720.7
Other Receivables	-	75.63	25.13	9.2	5.33
Receivables	364.09	578.45	818.07	854.74	729.15
Inventory	6.58	12.24	11.82	12.52	16.52
Prepaid Expenses	-	38.69	269.08	26.45	20.06
Other Current Assets	2,433	720.09	605.85	392.82	111.08
Total Current Assets	3,134	3,074	3,300	2,129	1,377
Property, Plant & Equipment	186.6	230.27	200.43	119.97	122.55
Long-Term Investments	49.93	193.72	748.61	251.51	255.83
Other Intangible Assets	113.09	86.29	55.11	72.95	92.24
Long-Term Deferred Tax Assets	370.78	384.5	404.04	367.53	245.2
Other Long-Term Assets	49.33	117.37	103.95	164.83	145.49
Total Assets	3,904	4,088	4,814	3,107	2,239
Accounts Payable	229.47	238.06	983.74	266.61	164.41
Accrued Expenses	-	212.92	434.78	237.05	185.59
Current Portion of Leases	17.23	14.83	9.42	1.73	13.71
Current Income Taxes Payable	20.56	-	41.79	-	-
Current Unearned Revenue	-	831.23	611.44	337.73	115.86
Other Current Liabilities	1,046	95.76	84.84	140.12	67.57
Total Current Liabilities	1,314	1,393	2,166	983.24	547.15
Long-Term Leases	50.41	69.93	59.86	-	3.42
Other Long-Term Liabilities	26.57	25.04	24.26	24.92	25.35
Total Liabilities	1,391	1,488	2,250	1,008	575.92
Common Stock	580	579.93	414.15	413.45	406.71
Additional Paid-In Capital	-	1,173	1,164	1,148	1,030
Retained Earnings	-	1,909	1,872	1,411	1,010
Comprehensive Income & Other	1,933	-1,062	-886.55	-873.82	-783.68
Shareholders' Equity	2,513	2,600	2,564	2,099	1,663
Total Liabilities & Equity	3,904	4,088	4,814	3,107	2,239
Total Debt	67.64	84.76	69.28	1.73	17.13
Net Cash (Debt)	262.14	1,640	1,526	840.89	483.07
Net Cash Growth	-84.02%	7.45%	81.51%	74.07%	-
Net Cash Per Share	4.52	28.27	26.31	14.59	8.42
Filing Date Shares Outstanding	58.16	57.99	57.98	57.88	56.94
Total Common Shares Outstanding	58.16	57.99	57.98	57.88	56.94
Working Capital	1,820	1,681	1,134	1,146	829.86
Book Value Per Share	43.21	44.83	44.21	36.26	29.22
Tangible Book Value	2,400	2,514	2,508	2,026	1,571
Tangible Book Value Per Share	41.27	43.34	43.26	35.00	27.60
Land	-	0.19	0.19	0.19	0.19
Buildings	-	86.73	86.73	86.73	86.73
Machinery	-	239.67	198.51	180.45	152.4
Construction In Progress	-	-	16.21	-	-
Leasehold Improvements	-	0.06	0.06	0.06	0.06

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