Aspira Pathlab & Diagnostics Limited (BOM: 540788)

Aspira Pathlab & Diagnostics Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	24.09	8.04	5.67	13.54	11.88	0.97
Short-Term Investments	-	5.81	17.83	2.89	-	-
Cash & Short-Term Investments	24.09	13.84	23.49	16.44	11.88	0.97
Cash Growth	2.54%	-41.07%	42.93%	38.39%	1130.78%	-84.65%
Accounts Receivable	25.19	22.42	23.39	44.91	17.03	6.05
Other Receivables	2.33	0.09	0.23	0.21	-	6.26
Receivables	27.53	22.52	23.61	45.13	17.03	12.31
Inventory	5.59	4.47	3.99	4.05	3.67	2.77
Prepaid Expenses	-	0.5	1.01	0.38	0.44	0.74
Other Current Assets	1.46	2.22	6.46	5.46	5.79	16.11
Total Current Assets	58.67	43.55	58.56	71.44	38.8	32.88
Property, Plant & Equipment	34.92	41.17	53.13	68.24	49.55	60.36
Long-Term Investments	1.93	-	-	-	-	-
Goodwill	26.52	26.52	26.52	26.52	26.52	26.52
Other Intangible Assets	0.16	0.18	0.44	0.97	1.45	0.08
Other Long-Term Assets	3.8	3.47	3.51	3.36	1.43	22.5
Total Assets	158.22	147.1	173.42	181.35	117.76	143.35
Accounts Payable	9.85	7.27	3.45	6.1	6.65	4.01
Accrued Expenses	-	5.77	5.01	4.69	4.19	4.06
Current Portion of Long-Term Debt	-	-	-	-	4.84	31.97
Current Portion of Leases	6.54	6.98	6.75	6.47	3.48	4.86
Current Unearned Revenue	-	0.04	0.03	0.08	0.16	0.06
Other Current Liabilities	7.01	0.66	0.61	0.55	0.8	6.25
Total Current Liabilities	23.41	20.71	15.85	17.89	20.11	51.21
Long-Term Debt	11.42	10.77	9.62	8.59	7.67	45.52
Long-Term Leases	6.85	10.07	16.77	24.16	4.86	6.42
Other Long-Term Liabilities	4.75	-	-0	-	0	-
Total Liabilities	46.42	45.66	45.91	53.46	34.61	105.34
Common Stock	102.93	102.93	102.93	102.93	102.93	92.93
Additional Paid-In Capital	-	90.3	90.3	90.3	90.3	70.3
Retained Earnings	-	-141.1	-115.03	-114.63	-159.38	-174.52
Total Common Equity	111.8	52.14	78.21	78.6	33.85	-11.29
Shareholders' Equity	111.8	101.43	127.5	127.9	83.15	38.01
Total Liabilities & Equity	158.22	147.1	173.42	181.35	117.76	143.35
Total Debt	24.81	27.82	33.14	39.22	20.84	88.77
Net Cash (Debt)	-0.72	-13.98	-9.64	-22.78	-8.97	-87.8
Net Cash Per Share	-0.07	-1.36	-0.94	-2.21	-0.94	-10.24
Filing Date Shares Outstanding	10.31	10.29	10.29	10.29	10.29	9.27
Total Common Shares Outstanding	10.31	10.29	10.29	10.29	10.29	9.27
Working Capital	35.26	22.84	42.72	53.56	18.69	-18.33
Book Value Per Share	10.84	5.07	7.60	7.64	3.29	-1.22
Tangible Book Value	85.13	25.44	51.25	51.11	5.88	-37.89
Tangible Book Value Per Share	8.26	2.47	4.98	4.97	0.57	-4.09
Machinery	-	77.67	75.07	73.85	69.6	68.36
Leasehold Improvements	-	20.05	20.05	20.05	18.31	18.31

Source: S&P Capital IQ. Standard template. Financial Sources.