Arabian Petroleum 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	Sep '25 Sep 30, 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	12.93	52.01	40.85	6.44	2.6	2.1
Short-Term Investments	-	12.57	5.56	8.26	0.14	0.12
Cash & Short-Term Investments	12.93	64.58	46.4	14.71	2.74	2.23
Cash Growth	6.11%	39.17%	215.52%	436.36%	23.24%	-79.01%
Accounts Receivable	592.51	464.16	440.55	341.01	289.2	228.15
Other Receivables	-	-	-	-	21.59	10.87
Receivables	601.17	466.84	442.9	348.34	319.99	243.91
Inventory	426.99	338.41	320.23	257.44	272.9	156.52
Prepaid Expenses	-	-	-	-	2.56	1.55
Other Current Assets	36.99	60.34	34.72	11.67	6.36	0.89
Total Current Assets	1,078	930.17	844.25	632.16	604.55	405.1
Property, Plant & Equipment	115.76	118.31	124.58	128.15	107.15	96.06
Long-Term Investments	9.97	7.42	3.1	1	-	-
Other Intangible Assets	0.24	0.33	0.75	0.83	0.08	0.2
Long-Term Deferred Tax Assets	2.41	2.8	1.96	1.64	0.42	1.2
Other Long-Term Assets	4.9	6.47	15.99	1.32	1.3	0.63
Total Assets	1,211	1,065	990.63	765.09	713.49	503.19
Accounts Payable	121.98	126.44	105.18	118.66	145.35	103.66
Accrued Expenses	29.33	27.48	20.03	16.21	40.26	34.16
Short-Term Debt	351.61	266.26	327.22	340.81	255.45	171.65
Current Portion of Long-Term Debt	-	6.62	9.46	21.36	19.59	8.15
Current Income Taxes Payable	-	1.31	-1.97	2.67	6.82	5.51
Other Current Liabilities	35.71	38.92	19.42	20.04	53.65	9.83
Total Current Liabilities	538.62	467.03	479.33	519.75	521.12	332.95
Long-Term Debt	21.98	7.88	14.5	20.9	19.87	39.97
Pension & Post-Retirement Benefits	9.6	8.96	6.03	4.17	0.88	0.07
Other Long-Term Liabilities	0	-0	-0	-0	-	-0
Total Liabilities	570.2	483.88	499.86	544.81	541.86	372.99
Common Stock	108.92	108.92	108.92	80	20	20
Additional Paid-In Capital	-	174.87	174.87	1.35	1.35	1.35
Retained Earnings	-	297.82	206.98	138.93	150.28	108.85
Shareholders' Equity	641.15	581.61	490.77	220.28	171.63	130.2
Total Liabilities & Equity	1,211	1,065	990.63	765.09	713.49	503.19
Total Debt	373.59	280.76	351.18	383.07	294.9	219.78
Net Cash (Debt)	-360.66	-216.18	-304.77	-368.36	-292.16	-217.55
Net Cash Per Share	-31.03	-19.85	-32.26	-46.04	-36.52	-27.19
Filing Date Shares Outstanding	10.9	10.89	10.89	8	8	8
Total Common Shares Outstanding	10.9	10.89	10.89	8	8	8
Working Capital	539.46	463.13	364.92	112.41	83.43	72.14
Book Value Per Share	58.82	53.40	45.06	27.54	21.45	16.27
Tangible Book Value	640.9	581.28	490.02	219.46	171.55	130
Tangible Book Value Per Share	58.80	53.37	44.99	27.43	21.44	16.25
Land	-	10.89	10.89	10.89	10.89	10.89
Buildings	-	76.64	75.16	31.68	31.38	31.18
Machinery	-	142.22	135.49	121.81	118.24	107.99
Construction In Progress	-	-	-	45.54	14.98	0.2

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