Aptech 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	352.37	253.38	177.24	774.15	536.58
Short-Term Investments	-	1,050	918.11	821.45	306.05
Cash & Short-Term Investments	352.37	1,303	1,095	1,596	842.63
Cash Growth	-72.96%	18.97%	-31.35%	89.36%	68.46%
Accounts Receivable	670.04	491.37	497.75	786.76	842.28
Other Receivables	-	78.48	75.63	25.13	9.2
Receivables	673.74	574.43	578.45	818.07	854.74
Inventory	4.33	6.58	12.24	11.82	12.52
Prepaid Expenses	-	72.03	38.69	269.08	26.45
Other Current Assets	1,723	1,178	1,350	605.85	392.82
Total Current Assets	2,754	3,134	3,074	3,300	2,129
Property, Plant & Equipment	214.67	186.6	230.27	200.43	119.97
Long-Term Investments	24.17	26.37	193.72	748.61	251.51
Other Intangible Assets	128.08	113.09	86.29	55.11	72.95
Long-Term Deferred Tax Assets	328.22	370.78	384.5	404.04	367.53
Other Long-Term Assets	827.87	72.9	117.37	103.95	164.83
Total Assets	4,278	3,904	4,088	4,814	3,107
Accounts Payable	599.19	229.47	238.06	983.74	266.61
Accrued Expenses	-	272.07	212.92	434.78	237.05
Current Portion of Leases	25.76	17.23	14.83	9.42	1.73
Current Income Taxes Payable	-	20.56	-	41.79	-
Current Unearned Revenue	-	694.73	831.23	611.44	337.73
Other Current Liabilities	1,009	79.55	95.76	84.84	140.12
Total Current Liabilities	1,634	1,314	1,393	2,166	983.24
Long-Term Leases	100.04	50.41	69.93	59.86	-
Pension & Post-Retirement Benefits	-	2.09	-	-	-
Other Long-Term Liabilities	57.4	24.48	25.04	24.26	24.92
Total Liabilities	1,791	1,391	1,488	2,250	1,008
Common Stock	580.03	580	579.93	414.15	413.45
Additional Paid-In Capital	-	1,174	1,173	1,164	1,148
Retained Earnings	-	1,824	1,909	1,872	1,411
Comprehensive Income & Other	1,906	-1,065	-1,062	-886.55	-873.82
Shareholders' Equity	2,486	2,513	2,600	2,564	2,099
Total Liabilities & Equity	4,278	3,904	4,088	4,814	3,107
Total Debt	125.8	67.64	84.76	69.28	1.73
Net Cash (Debt)	226.57	1,235	1,011	1,526	840.89
Net Cash Growth	-81.66%	22.25%	-33.79%	81.51%	74.07%
Net Cash Per Share	3.91	21.29	17.42	26.31	14.59
Filing Date Shares Outstanding	57.47	58	57.99	57.98	57.88
Total Common Shares Outstanding	57.47	58	57.99	57.98	57.88
Working Capital	1,120	1,820	1,681	1,134	1,146
Book Value Per Share	43.26	43.33	44.83	44.21	36.26
Tangible Book Value	2,358	2,400	2,514	2,508	2,026
Tangible Book Value Per Share	41.03	41.38	43.34	43.26	35.00
Land	-	0.19	0.19	0.19	0.19
Buildings	-	86.73	86.73	86.73	86.73
Machinery	-	246.12	239.67	198.51	180.45
Construction In Progress	-	-	-	16.21	-
Leasehold Improvements	-	-	0.06	0.06	0.06

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