APAR Industries Limited (NSE: APARINDS)

APAR Industries 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	4,369	5,840	4,988	2,532	2,070	1,639
Short-Term Investments	1,318	336.5	93.5	108.9	8.8	1.6
Trading Asset Securities	-	33.8	501	300	600	-
Cash & Short-Term Investments	5,687	6,210	5,583	2,941	2,679	1,641
Cash Growth	24.40%	11.24%	89.85%	9.76%	63.27%	-59.02%
Accounts Receivable	40,309	39,773	32,353	25,399	18,613	18,986
Other Receivables	-	671.7	1,198	528.2	662.1	488
Receivables	40,321	40,456	33,603	26,001	19,364	19,773
Inventory	31,041	28,645	25,756	21,387	15,627	13,314
Prepaid Expenses	-	536.2	497.5	312.2	287.5	230.6
Restricted Cash	-	7.8	15.7	15.7	23.1	-
Other Current Assets	6,865	5,845	4,610	4,922	2,445	1,714
Total Current Assets	83,914	81,700	70,066	55,579	40,426	36,672
Property, Plant & Equipment	14,314	13,125	10,484	9,181	9,048	9,369
Long-Term Investments	74	73.8	41.8	18.5	4	10.1
Other Intangible Assets	37.4	28.1	13.5	16.4	18.1	24.7
Long-Term Accounts Receivable	83.4	115.2	275.1	112.9	76.9	30.6
Other Long-Term Assets	2,797	1,093	1,271	1,160	408.1	431.3
Total Assets	101,242	96,158	82,177	66,075	49,990	46,538
Accounts Payable	48,373	48,131	52,063	40,834	30,381	28,480
Accrued Expenses	314.5	952.1	875.8	434.4	273.8	253.1
Short-Term Debt	-	43.5	942.7	390.6	214.9	989
Current Portion of Long-Term Debt	1,125	668.8	585.2	574.8	510.9	352.4
Current Portion of Leases	93.2	97.4	83.7	63.5	55.3	58
Current Income Taxes Payable	1,756	981.7	477.3	129.1	113.3	-
Current Unearned Revenue	-	1,659	1,762	2,169	1,064	640.8
Other Current Liabilities	3,854	629.3	445.4	1,086	593.3	1,540
Total Current Liabilities	55,515	53,162	57,235	45,682	33,206	32,313
Long-Term Debt	3,590	3,343	1,514	1,954	1,916	1,879
Long-Term Leases	620.9	603.3	637	609.3	551.1	485.5
Long-Term Deferred Tax Liabilities	101	8.6	217	523.4	201.8	6.7
Other Long-Term Liabilities	340.1	244.9	182.3	129	105.1	168.4
Total Liabilities	60,167	57,393	59,813	48,923	35,995	34,874
Common Stock	401.7	401.7	382.7	382.7	382.7	382.7
Additional Paid-In Capital	-	11,903	2,052	2,052	2,052	2,052
Retained Earnings	-	25,941	19,221	13,417	11,213	9,702
Comprehensive Income & Other	40,673	519.1	708.6	1,300	347.3	-472.2
Total Common Equity	41,075	38,764	22,364	17,152	13,995	11,664
Shareholders' Equity	41,075	38,764	22,364	17,152	13,995	11,664
Total Liabilities & Equity	101,242	96,158	82,177	66,075	49,990	46,538
Total Debt	5,429	4,756	3,762	3,592	3,248	3,764
Net Cash (Debt)	257.5	1,454	1,820	-651.4	-569.1	-2,123
Net Cash Growth	-37.53%	-20.11%	-	-	-	-
Net Cash Per Share	6.46	37.38	47.57	-17.02	-14.87	-55.49
Filing Date Shares Outstanding	40.17	40.17	38.27	38.27	38.27	38.27
Total Common Shares Outstanding	40.17	40.17	38.27	38.27	38.27	38.27
Working Capital	28,399	28,538	12,830	9,897	7,220	4,359
Book Value Per Share	1022.63	965.05	584.39	448.21	365.71	304.80
Tangible Book Value	41,037	38,736	22,350	17,136	13,977	11,640
Tangible Book Value Per Share	1021.70	964.35	584.04	447.78	365.24	304.16
Land	-	1,226	504.1	503.5	498.6	493.1
Buildings	-	4,186	3,474	3,152	2,975	2,736
Machinery	-	11,892	9,913	8,722	8,110	7,631
Construction In Progress	-	1,207	990.7	383.3	287.1	546.7
Order Backlog	-	68,850	51,240	30,790	16,490	20,030

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