Aptech Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	253.38	177.24	774.15	536.58	157.19
Short-Term Investments	-	1,050	918.11	821.45	306.05	343.01
Cash & Short-Term Investments	1,768	1,303	1,095	1,596	842.63	500.2
Cash Growth	-4.02%	18.97%	-31.35%	89.36%	68.46%	546.92%
Accounts Receivable	-	491.37	497.75	786.76	842.28	720.7
Other Receivables	-	78.48	75.63	25.13	9.2	5.33
Receivables	-	574.43	578.45	818.07	854.74	729.15
Inventory	-	6.58	12.24	11.82	12.52	16.52
Prepaid Expenses	-	72.03	38.69	269.08	26.45	20.06
Other Current Assets	-	1,178	1,350	605.85	392.82	111.08
Total Current Assets	-	3,134	3,074	3,300	2,129	1,377
Property, Plant & Equipment	-	186.6	230.27	200.43	119.97	122.55
Long-Term Investments	-	26.37	193.72	748.61	251.51	255.83
Other Intangible Assets	-	113.09	86.29	55.11	72.95	92.24
Long-Term Deferred Tax Assets	-	370.78	384.5	404.04	367.53	245.2
Other Long-Term Assets	-	72.9	117.37	103.95	164.83	145.49
Total Assets	-	3,904	4,088	4,814	3,107	2,239
Accounts Payable	-	229.47	238.06	983.74	266.61	164.41
Accrued Expenses	-	272.07	212.92	434.78	237.05	185.59
Current Portion of Leases	-	17.23	14.83	9.42	1.73	13.71
Current Income Taxes Payable	-	20.56	-	41.79	-	-
Current Unearned Revenue	-	694.73	831.23	611.44	337.73	115.86
Other Current Liabilities	-	79.55	95.76	84.84	140.12	67.57
Total Current Liabilities	-	1,314	1,393	2,166	983.24	547.15
Long-Term Leases	-	50.41	69.93	59.86	-	3.42
Pension & Post-Retirement Benefits	-	2.09	-	-	-	-
Other Long-Term Liabilities	-	24.48	25.04	24.26	24.92	25.35
Total Liabilities	-	1,391	1,488	2,250	1,008	575.92
Common Stock	-	580	579.93	414.15	413.45	406.71
Additional Paid-In Capital	-	1,174	1,173	1,164	1,148	1,030
Retained Earnings	-	1,824	1,909	1,872	1,411	1,010
Comprehensive Income & Other	-	-1,065	-1,062	-886.55	-873.82	-783.68
Shareholders' Equity	2,378	2,513	2,600	2,564	2,099	1,663
Total Liabilities & Equity	-	3,904	4,088	4,814	3,107	2,239
Total Debt	136.75	67.64	84.76	69.28	1.73	17.13
Net Cash (Debt)	1,632	1,235	1,011	1,526	840.89	483.07
Net Cash Growth	-8.17%	22.25%	-33.79%	81.51%	74.07%	-
Net Cash Per Share	28.10	21.29	17.42	26.31	14.59	8.42
Filing Date Shares Outstanding	57.82	58	57.99	57.98	57.88	56.94
Total Common Shares Outstanding	57.82	58	57.99	57.98	57.88	56.94
Working Capital	-	1,820	1,681	1,134	1,146	829.86
Book Value Per Share	40.89	43.33	44.83	44.21	36.26	29.22
Tangible Book Value	2,253	2,400	2,514	2,508	2,026	1,571
Tangible Book Value Per Share	38.74	41.38	43.34	43.26	35.00	27.60
Land	-	0.19	0.19	0.19	0.19	0.19
Buildings	-	86.73	86.73	86.73	86.73	86.73
Machinery	-	246.12	239.67	198.51	180.45	152.4
Construction In Progress	-	-	-	16.21	-	-
Leasehold Improvements	-	-	0.06	0.06	0.06	0.06

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