Aptech Limited (NSE:APTECHT)

Aptech 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	177.24	774.15	536.58	157.19	46.59
Short-Term Investments	-	1,548	821.45	306.05	343.01	30.73
Cash & Short-Term Investments	307.78	1,725	1,596	842.63	500.2	77.32
Cash Growth	9.05%	8.10%	89.36%	68.46%	546.92%	-72.64%
Accounts Receivable	-	497.75	786.76	842.28	720.7	850.91
Other Receivables	-	75.63	25.13	9.2	5.33	14.11
Receivables	-	578.45	818.07	854.74	729.15	910.56
Inventory	-	12.24	11.82	12.52	16.52	19.26
Prepaid Expenses	-	38.69	269.08	26.45	20.06	21.3
Other Current Assets	-	720.09	605.85	392.82	111.08	425.2
Total Current Assets	-	3,074	3,300	2,129	1,377	1,454
Property, Plant & Equipment	-	230.27	200.43	119.97	122.55	175.41
Long-Term Investments	-	193.72	748.61	251.51	255.83	1,331
Other Intangible Assets	-	86.29	55.11	72.95	92.24	128.17
Long-Term Deferred Tax Assets	-	384.5	404.04	367.53	245.2	185.62
Other Long-Term Assets	-	117.37	103.95	164.83	145.49	129.48
Total Assets	-	4,088	4,814	3,107	2,239	3,415
Accounts Payable	-	238.06	983.74	266.61	164.41	169.1
Accrued Expenses	-	212.92	434.78	237.05	185.59	194.23
Short-Term Debt	-	-	-	-	-	225.78
Current Portion of Leases	-	14.83	9.42	1.73	13.71	36.74
Current Income Taxes Payable	-	-	41.79	-	-	-
Current Unearned Revenue	-	831.23	611.44	337.73	115.86	97.91
Other Current Liabilities	-	95.76	84.84	140.12	67.57	57.23
Total Current Liabilities	-	1,393	2,166	983.24	547.15	781
Long-Term Leases	-	69.93	59.86	-	3.42	15.42
Other Long-Term Liabilities	-	25.04	24.26	24.92	25.35	24.31
Total Liabilities	-	1,488	2,250	1,008	575.92	820.73
Common Stock	-	579.93	414.15	413.45	406.71	402.55
Additional Paid-In Capital	-	1,173	1,164	1,148	1,030	957.96
Retained Earnings	-	1,909	1,872	1,411	1,010	888.45
Comprehensive Income & Other	-	-1,062	-886.55	-873.82	-783.68	344.85
Shareholders' Equity	2,429	2,600	2,564	2,099	1,663	2,594
Total Liabilities & Equity	-	4,088	4,814	3,107	2,239	3,415
Total Debt	65.59	84.76	69.28	1.73	17.13	277.95
Net Cash (Debt)	242.19	1,640	1,526	840.89	483.07	-200.63
Net Cash Growth	237.19%	7.45%	81.51%	74.07%	-	-
Net Cash Per Share	4.18	28.27	26.31	14.59	8.42	-3.52
Filing Date Shares Outstanding	57.71	57.99	57.98	57.88	56.94	56.36
Total Common Shares Outstanding	57.71	57.99	57.98	57.88	56.94	56.36
Working Capital	-	1,681	1,134	1,146	829.86	672.64
Book Value Per Share	41.95	44.83	44.21	36.26	29.22	46.02
Tangible Book Value	2,332	2,514	2,508	2,026	1,571	2,466
Tangible Book Value Per Share	40.28	43.34	43.26	35.00	27.60	43.75
Land	-	0.19	0.19	0.19	0.19	0.19
Buildings	-	86.73	86.73	86.73	86.73	86.73
Machinery	-	239.67	198.51	180.45	152.4	150.01
Construction In Progress	-	-	16.21	-	-	-
Leasehold Improvements	-	0.06	0.06	0.06	0.06	0.06

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