Aptus Pharma Limited (BOM:544529)

Aptus Pharma Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	142.82	52.14	9.14	5.37	2.61	0.75
Cash & Short-Term Investments	142.82	52.14	9.14	5.37	2.61	0.75
Cash Growth	2561.35%	470.20%	70.41%	105.97%	249.19%	-16.84%
Accounts Receivable	100.7	56.39	33.54	23.98	18.5	15.64
Receivables	125.56	60.09	37.82	27.65	18.86	15.92
Inventory	103.52	70.58	34.26	22.99	13.94	7.82
Prepaid Expenses	-	1.31	0.37	0.23	0.2	0.09
Other Current Assets	-	13.24	1.63	0.29	0.65	0.06
Total Current Assets	371.89	197.36	83.22	56.52	36.25	24.64
Property, Plant & Equipment	11.44	9.63	6.17	5.14	3.47	1.28
Long-Term Investments	-	-	10.06	-	-	-
Other Intangible Assets	0.39	0.28	0	0	0	0.01
Long-Term Deferred Tax Assets	0.85	0.74	0.56	0.36	0.19	0.13
Other Long-Term Assets	11.31	11.2	0.09	0.09	0.09	0.09
Total Assets	395.87	219.2	100.1	62.11	40	26.14
Accounts Payable	59.29	13.09	18.45	25.78	9.11	8.5
Accrued Expenses	-	11.9	2.63	1.51	0.32	0.88
Short-Term Debt	-	66.37	9.91	-	-	3.18
Current Portion of Long-Term Debt	60.02	11	3.57	2.05	1.92	2.66
Current Income Taxes Payable	-	11.17	3.14	1.05	0.51	0.29
Other Current Liabilities	35.71	7.31	3.26	0.7	8.96	0.89
Total Current Liabilities	155.02	120.84	40.97	31.09	20.81	16.4
Long-Term Debt	21.34	26.2	39.6	20.07	10.67	7.48
Pension & Post-Retirement Benefits	2.5	2.5	-	-	-	-
Total Liabilities	178.85	149.54	80.56	51.16	31.48	23.88
Common Stock	68.6	50	3	3	3	1.25
Additional Paid-In Capital	-	8	3.5	3.5	-	-
Retained Earnings	-	11.66	13.04	4.44	5.52	1.01
Shareholders' Equity	217.02	69.66	19.54	10.94	8.52	2.26
Total Liabilities & Equity	395.87	219.2	100.1	62.11	40	26.14
Total Debt	81.35	103.57	53.08	22.12	12.58	13.33
Net Cash (Debt)	61.46	-51.43	-43.94	-16.75	-9.98	-12.58
Net Cash Per Share	8.75	-10.57	-29.29	-22.94	-13.66	-20.13
Filing Date Shares Outstanding	5.05	5	1.5	1.5	1.5	0.63
Total Common Shares Outstanding	5.05	5	1.5	1.5	1.5	0.63
Working Capital	216.87	76.53	42.26	25.43	15.44	8.23
Book Value Per Share	42.97	13.93	13.03	7.30	5.68	3.61
Tangible Book Value	216.63	69.39	19.54	10.94	8.51	2.25
Tangible Book Value Per Share	42.89	13.88	13.03	7.30	5.68	3.60
Buildings	-	0.88	-	-	-	-
Machinery	-	17.35	12.15	8.99	5.52	2.39

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