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

NSE:APS Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	256	344.98	302.14	206.11	47.74	35.79
Short-Term Investments	-	113.19	41	33.73	7.3	-
Cash & Short-Term Investments	256	458.16	343.14	239.84	55.04	35.79
Cash Growth	8.15%	33.52%	43.07%	335.77%	53.78%	72.97%
Accounts Receivable	2,071	1,689	428.3	164.66	97.18	28.44
Other Receivables	-	247.23	65.74	54.97	82.05	79.61
Receivables	2,636	1,938	494.43	219.8	180.07	108.05
Inventory	876.28	572.29	509.64	42.7	47.09	64.78
Prepaid Expenses	-	7.76	0.62	0.51	-	-
Other Current Assets	25.64	264.87	465.83	109.36	40.12	51.43
Total Current Assets	3,794	3,241	1,814	612.22	322.31	260.05
Property, Plant & Equipment	749.76	668.38	301.59	191.54	69.24	66.36
Long-Term Investments	-	-	-	-	-	14.43
Other Intangible Assets	-	-	-	-	0.01	0.17
Other Long-Term Assets	-	-	-	-	-	5.82
Total Assets	4,544	3,909	2,115	803.75	391.56	346.84

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	1,624	1,228	873.45	163.95	187.41	144.73
Accrued Expenses	-	6.77	4.9	3.44	1.99	6.14
Short-Term Debt	217.24	182.17	8.34	3.43	3.76	3.93
Current Portion of Long-Term Debt	-	-	-	-	-	7.55
Current Income Taxes Payable	-	204.92	127.5	15	11	8.56
Other Current Liabilities	388.32	328.37	122.32	31.58	14.68	37.97
Total Current Liabilities	2,230	1,950	1,136	217.4	218.84	208.89
Long-Term Debt	293.22	269.41	75.99	91.72	18.45	18.45
Pension & Post-Retirement Benefits	-	-	-	-	-	1.77
Long-Term Deferred Tax Liabilities	45.98	47.29	20.41	13.84	8.04	6.4
Other Long-Term Liabilities	-	-	-	-0	-	-
Total Liabilities	2,569	2,267	1,233	322.96	245.33	235.52

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	201.6	201.6	197.4	197.4	0.2	0.2
Additional Paid-In Capital	-	399.2	221.54	221.04	-	-
Retained Earnings	-	1,041	462.6	62.36	146.03	111.12
Total Common Equity	1,973	1,642	881.54	480.8	146.23	111.32
Minority Interest	1.86	0.86	0.81	-	-	-
Shareholders' Equity	1,975	1,643	882.35	480.8	146.23	111.32
Total Liabilities & Equity	4,544	3,909	2,115	803.75	391.56	346.84

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	510.46	451.58	84.33	95.15	22.21	29.94
Net Cash (Debt)	-254.46	6.59	258.81	144.7	32.83	5.85
Net Cash Growth	-	-97.45%	78.86%	340.81%	460.83%	-
Net Cash Per Share	-12.62	0.33	13.11	7.33	2.26	0.40
Filing Date Shares Outstanding	20.16	20.16	19.74	19.74	19.74	14.54
Total Common Shares Outstanding	20.16	20.16	19.74	19.74	14.54	14.54
Working Capital	1,564	1,291	677.16	394.82	103.48	51.16
Book Value Per Share	97.87	81.45	44.66	24.36	10.06	7.66
Tangible Book Value	1,973	1,642	881.54	480.8	146.22	111.15
Tangible Book Value Per Share	97.87	81.45	44.66	24.36	10.06	7.64
Land	-	42.57	42.57	-	-	-
Buildings	-	171.21	77.6	19.43	14.85	14.85
Machinery	-	649.01	1,044	235.02	102.62	86.93

Data Source: S&P Global Market Intelligence Last updated: Nov 6, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 11, 2026

Data Sources Report a data error