Arabian Petroleum Limited (NSE:ARABIAN)

Arabian Petroleum Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	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	64.58	46.4	14.71	2.74	2.23
Cash Growth	39.17%	215.52%	436.36%	23.24%	-79.01%
Accounts Receivable	464.16	440.55	341.01	289.2	228.15
Other Receivables	-	-	-	21.59	10.87
Receivables	466.84	442.9	348.34	319.99	243.91
Inventory	338.41	320.23	257.44	272.9	156.52
Prepaid Expenses	-	-	-	2.56	1.55
Other Current Assets	60.34	34.72	11.67	6.36	0.89
Total Current Assets	930.17	844.25	632.16	604.55	405.1
Property, Plant & Equipment	118.31	124.58	128.15	107.15	96.06
Long-Term Investments	7.42	3.1	1	-	-
Other Intangible Assets	0.33	0.75	0.83	0.08	0.2
Long-Term Deferred Tax Assets	2.8	1.96	1.64	0.42	1.2
Other Long-Term Assets	6.47	15.99	1.32	1.3	0.63
Total Assets	1,065	990.63	765.09	713.49	503.19
Accounts Payable	126.44	105.18	118.66	145.35	103.66
Accrued Expenses	27.48	20.03	16.21	40.26	34.16
Short-Term Debt	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	38.92	19.42	20.04	53.65	9.83
Total Current Liabilities	467.03	479.33	519.75	521.12	332.95
Long-Term Debt	7.88	14.5	20.9	19.87	39.97
Pension & Post-Retirement Benefits	8.96	6.03	4.17	0.88	0.07
Other Long-Term Liabilities	-0	-0	-0	-	-0
Total Liabilities	483.88	499.86	544.81	541.86	372.99
Common Stock	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	581.61	490.77	220.28	171.63	130.2
Total Liabilities & Equity	1,065	990.63	765.09	713.49	503.19
Total Debt	280.76	351.18	383.07	294.9	219.78
Net Cash (Debt)	-216.18	-304.77	-368.36	-292.16	-217.55
Net Cash Per Share	-19.85	-32.26	-46.04	-36.52	-27.19
Filing Date Shares Outstanding	10.89	10.89	8	8	8
Total Common Shares Outstanding	10.89	10.89	8	8	8
Working Capital	463.13	364.92	112.41	83.43	72.14
Book Value Per Share	53.40	45.06	27.54	21.45	16.27
Tangible Book Value	581.28	490.02	219.46	171.55	130
Tangible Book Value Per Share	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.