APAR Industries Limited (NSE:APARINDS)

APAR Industries 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	3,666	6,864	5,840	4,988	2,532	2,070
Short-Term Investments	173.6	56.9	49.1	93.5	108.9	8.8
Trading Asset Securities	-	2,084	33.8	501	300	600
Cash & Short-Term Investments	3,839	9,005	5,923	5,583	2,941	2,679
Cash Growth	-32.48%	52.04%	6.10%	89.85%	9.76%	63.27%
Accounts Receivable	45,846	41,445	39,773	32,353	25,399	18,613
Other Receivables	-	870	671.7	1,198	528.2	662.1
Receivables	45,857	42,327	40,456	33,603	26,001	19,364
Inventory	33,645	33,105	28,645	25,756	21,387	15,627
Prepaid Expenses	-	554.1	536.2	497.5	312.2	287.5
Restricted Cash	-	7.7	7.8	15.7	15.7	23.1
Other Current Assets	7,132	8,126	6,132	4,610	4,922	2,445
Total Current Assets	90,473	93,125	81,700	70,066	55,579	40,426
Property, Plant & Equipment	19,147	16,663	13,125	10,484	9,181	9,048
Long-Term Investments	236.1	110.5	73.8	41.8	18.5	4
Other Intangible Assets	49.1	45.4	28.1	13.5	16.4	18.1
Long-Term Accounts Receivable	811.2	1,151	115.2	275.1	112.9	76.9
Other Long-Term Assets	2,377	1,525	1,093	1,271	1,160	408.1
Total Assets	113,125	112,636	96,158	82,177	66,075	49,990
Accounts Payable	52,938	55,488	47,648	52,063	40,834	30,381
Accrued Expenses	-	828.6	952.1	875.8	434.4	273.8
Short-Term Debt	-	451.5	43.5	942.7	390.6	214.9
Current Portion of Long-Term Debt	3,290	1,267	668.8	585.2	574.8	510.9
Current Portion of Leases	45.6	141.5	97.4	83.7	63.5	55.3
Current Income Taxes Payable	278.8	310.8	981.7	477.3	129.1	113.3
Current Unearned Revenue	-	3,497	1,659	1,762	2,169	1,064
Other Current Liabilities	3,949	1,355	1,112	445.4	1,086	593.3
Total Current Liabilities	60,502	63,339	53,162	57,235	45,682	33,206
Long-Term Debt	2,619	2,983	3,343	1,514	1,954	1,916
Long-Term Leases	1,081	1,004	603.3	637	609.3	551.1
Pension & Post-Retirement Benefits	-	34.5	31.4	27.5	25.5	14.5
Long-Term Deferred Tax Liabilities	166.1	30.2	8.6	217	523.4	201.8
Other Long-Term Liabilities	232.5	208.7	244.9	182.3	129	105.1
Total Liabilities	64,600	67,600	57,393	59,813	48,923	35,995
Common Stock	401.7	401.7	401.7	382.7	382.7	382.7
Additional Paid-In Capital	-	11,903	11,903	2,052	2,052	2,052
Retained Earnings	-	32,106	25,941	19,221	13,417	11,213
Comprehensive Income & Other	48,123	625.7	519	708.6	1,300	347.3
Total Common Equity	48,525	45,035	38,764	22,364	17,152	13,995
Shareholders' Equity	48,525	45,035	38,764	22,364	17,152	13,995
Total Liabilities & Equity	113,125	112,636	96,158	82,177	66,075	49,990
Total Debt	7,036	5,847	4,756	3,762	3,592	3,248
Net Cash (Debt)	-3,196	3,158	1,167	1,820	-651.4	-569.1
Net Cash Growth	-	170.68%	-35.90%	-	-	-
Net Cash Per Share	-79.52	78.63	29.99	47.57	-17.02	-14.87
Filing Date Shares Outstanding	40.17	40.17	40.17	38.27	38.27	38.27
Total Common Shares Outstanding	40.17	40.17	40.17	38.27	38.27	38.27
Working Capital	29,971	29,786	28,538	12,830	9,897	7,220
Book Value Per Share	1208.02	1121.17	965.05	584.39	448.21	365.71
Tangible Book Value	48,476	44,990	38,736	22,350	17,136	13,977
Tangible Book Value Per Share	1206.80	1120.04	964.35	584.04	447.78	365.24
Land	-	1,747	1,226	504.1	503.5	498.6
Buildings	-	4,655	4,186	3,474	3,152	2,975
Machinery	-	14,925	11,892	9,913	8,722	8,110
Construction In Progress	-	1,278	1,207	990.7	383.3	287.1
Order Backlog	-	88,530	-	63,450	30,790	16,490

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.