Aptus Pharma 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	10.27	52.14	9.14	5.37	2.61
Cash & Short-Term Investments	10.27	52.14	9.14	5.37	2.61
Cash Growth	-80.30%	470.20%	70.41%	105.97%	249.19%
Accounts Receivable	187.6	56.39	33.54	23.98	18.5
Receivables	205.55	60.09	37.82	27.65	18.86
Inventory	135.69	70.58	34.26	22.99	13.94
Prepaid Expenses	-	1.31	0.37	0.23	0.2
Other Current Assets	0.85	13.24	1.63	0.29	0.65
Total Current Assets	352.36	197.36	83.22	56.52	36.25
Property, Plant & Equipment	27.14	9.63	6.17	5.14	3.47
Long-Term Investments	-	-	10.06	-	-
Other Intangible Assets	0.55	0.28	0	0	0
Long-Term Deferred Tax Assets	0.92	0.74	0.56	0.36	0.19
Other Long-Term Assets	54.38	11.2	0.09	0.09	0.09
Total Assets	435.35	219.2	100.1	62.11	40
Accounts Payable	81.53	13.09	18.45	25.78	9.11
Accrued Expenses	-	11.9	2.63	1.51	0.32
Short-Term Debt	-	66.37	9.91	-	-
Current Portion of Long-Term Debt	66.6	11	3.57	2.05	1.92
Current Income Taxes Payable	-	11.17	3.14	1.05	0.51
Other Current Liabilities	44.93	7.31	3.26	0.7	8.96
Total Current Liabilities	193.06	120.84	40.97	31.09	20.81
Long-Term Debt	5.22	26.2	39.6	20.07	10.67
Pension & Post-Retirement Benefits	3.61	2.5	-	-	-
Total Liabilities	201.89	149.54	80.56	51.16	31.48
Common Stock	68.6	50	3	3	3
Additional Paid-In Capital	-	8	3.5	3.5	-
Retained Earnings	-	11.66	13.04	4.44	5.52
Comprehensive Income & Other	164.86	-	-	-	-
Shareholders' Equity	233.46	69.66	19.54	10.94	8.52
Total Liabilities & Equity	435.35	219.2	100.1	62.11	40
Total Debt	71.82	103.57	53.08	22.12	12.58
Net Cash (Debt)	-61.55	-51.43	-43.94	-16.75	-9.98
Net Cash Per Share	-10.36	-10.57	-29.29	-22.94	-13.66
Filing Date Shares Outstanding	6.83	5	1.5	1.5	1.5
Total Common Shares Outstanding	6.83	5	1.5	1.5	1.5
Working Capital	159.3	76.53	42.26	25.43	15.44
Book Value Per Share	34.20	13.93	13.03	7.30	5.68
Tangible Book Value	232.91	69.39	19.54	10.94	8.51
Tangible Book Value Per Share	34.12	13.88	13.03	7.30	5.68
Buildings	-	0.88	-	-	-
Machinery	-	17.35	12.15	8.99	5.52

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