Australian Premium Solar (India) Limited (NSE:APS)

NSE:APS 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	236.72	294.38	206.12	47.74	35.79	20.69
Short-Term Investments	-	35.68	33.73	7.3	-	-
Cash & Short-Term Investments	236.72	330.05	239.84	55.04	35.79	20.69
Cash Growth	-33.61%	37.61%	335.77%	53.78%	72.97%	-71.75%
Accounts Receivable	1,076	432.5	164.66	97.18	28.44	27.57
Other Receivables	-	65.74	54.97	82.05	79.61	75.96
Receivables	1,424	498.64	219.8	180.07	108.05	103.53
Inventory	299.67	484.91	42.7	47.09	64.78	82.4
Prepaid Expenses	1.96	0.62	0.51	-	-	-
Other Current Assets	0	464.37	109.36	40.12	51.43	48.97
Total Current Assets	1,962	1,779	612.22	322.31	260.05	255.59
Property, Plant & Equipment	679.21	301.57	191.54	69.24	66.36	79.94
Long-Term Investments	1.3	1.2	-	-	14.43	8.48
Other Intangible Assets	-	-	-	0.01	0.17	0.25
Other Long-Term Assets	-	-	-	-	5.82	5.91
Total Assets	2,643	2,081	803.75	391.56	346.84	350.17
Accounts Payable	710.43	855.44	163.96	187.41	144.73	190.3
Accrued Expenses	-	4.75	3.44	1.99	6.14	4.96
Short-Term Debt	3.14	3.14	3.43	3.76	3.93	4
Current Portion of Long-Term Debt	-	-	-	-	7.55	2.89
Current Income Taxes Payable	-	127.5	15	11	8.56	4.23
Other Current Liabilities	257.12	121.58	31.58	14.68	37.97	26.68
Total Current Liabilities	970.68	1,112	217.4	218.84	208.89	233.05
Long-Term Debt	308.92	75.99	91.72	18.45	18.45	26
Pension & Post-Retirement Benefits	-	-	-	-	1.77	0.98
Long-Term Deferred Tax Liabilities	27.23	20.41	13.84	8.04	6.4	5.42
Total Liabilities	1,307	1,209	322.96	245.33	235.52	265.46
Common Stock	201.6	197.4	197.4	0.2	0.2	0.2
Additional Paid-In Capital	-	221.54	221.04	-	-	-
Retained Earnings	1,134	453.62	62.36	146.03	111.12	84.51
Shareholders' Equity	1,336	872.55	480.8	146.23	111.32	84.71
Total Liabilities & Equity	2,643	2,081	803.75	391.56	346.84	350.17
Total Debt	312.05	79.13	95.15	22.21	29.94	32.9
Net Cash (Debt)	-75.34	250.93	144.7	32.83	5.85	-12.2
Net Cash Growth	-	73.41%	340.81%	460.83%	-	-
Net Cash Per Share	-3.78	12.71	7.33	2.26	0.40	-0.84
Filing Date Shares Outstanding	20.58	19.74	19.74	19.74	14.54	14.54
Total Common Shares Outstanding	20.58	19.74	19.74	14.54	14.54	14.54
Working Capital	991.33	666.18	394.82	103.48	51.16	22.54
Book Value Per Share	64.90	44.20	24.36	10.06	7.66	5.83
Tangible Book Value	1,336	872.55	480.8	146.22	111.15	84.46
Tangible Book Value Per Share	64.90	44.20	24.36	10.06	7.64	5.81
Land	-	42.57	-	-	-	-
Buildings	-	77.6	19.43	14.85	14.85	14.85
Machinery	-	284.04	235.02	102.62	86.93	86.54

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