Arabian Petroleum Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	30.42	52.01	40.85	6.44	2.6
Short-Term Investments	-	12.57	5.56	8.26	0.14
Cash & Short-Term Investments	30.42	64.58	46.4	14.71	2.74
Cash Growth	-52.89%	39.17%	215.52%	436.36%	23.24%
Accounts Receivable	737.97	464.16	440.55	341.01	289.2
Other Receivables	-	-	-	-	21.59
Receivables	741.63	466.84	442.9	348.34	319.99
Inventory	703.05	338.41	320.23	257.44	272.9
Prepaid Expenses	-	-	-	-	2.56
Other Current Assets	60.95	60.34	34.72	11.67	6.36
Total Current Assets	1,536	930.17	844.25	632.16	604.55
Property, Plant & Equipment	123.27	118.31	124.58	128.15	107.15
Long-Term Investments	13.57	7.42	3.1	1	-
Other Intangible Assets	5.08	0.33	0.75	0.83	0.08
Long-Term Deferred Tax Assets	3.78	2.8	1.96	1.64	0.42
Other Long-Term Assets	38.35	6.47	15.99	1.32	1.3
Total Assets	1,720	1,065	990.63	765.09	713.49
Accounts Payable	378.61	126.44	105.18	118.66	145.35
Accrued Expenses	23.05	27.48	20.03	16.21	40.26
Short-Term Debt	476.62	266.26	327.22	340.81	255.45
Current Portion of Long-Term Debt	-	6.62	9.46	21.36	19.59
Current Income Taxes Payable	-	1.31	-1.97	2.67	6.82
Other Current Liabilities	133.99	38.92	19.42	20.04	53.65
Total Current Liabilities	1,012	467.03	479.33	519.75	521.12
Long-Term Debt	0.49	7.88	14.5	20.9	19.87
Pension & Post-Retirement Benefits	12.03	8.96	6.03	4.17	0.88
Other Long-Term Liabilities	2.21	-0	-0	-0	-
Total Liabilities	1,027	483.88	499.86	544.81	541.86
Common Stock	108.92	108.92	108.92	80	20
Additional Paid-In Capital	-	174.87	174.87	1.35	1.35
Retained Earnings	-	297.82	206.98	138.93	150.28
Comprehensive Income & Other	584.23	-	-	-	-
Total Common Equity	693.15	581.61	490.77	220.28	171.63
Minority Interest	-0.05	-	-	-	-
Shareholders' Equity	693.09	581.61	490.77	220.28	171.63
Total Liabilities & Equity	1,720	1,065	990.63	765.09	713.49
Total Debt	477.1	280.76	351.18	383.07	294.9
Net Cash (Debt)	-446.68	-216.18	-304.77	-368.36	-292.16
Net Cash Per Share	-40.99	-19.85	-32.26	-46.04	-36.52
Filing Date Shares Outstanding	10.89	10.89	10.89	8	8
Total Common Shares Outstanding	10.89	10.89	10.89	8	8
Working Capital	523.78	463.13	364.92	112.41	83.43
Book Value Per Share	63.63	53.40	45.06	27.54	21.45
Tangible Book Value	688.06	581.28	490.02	219.46	171.55
Tangible Book Value Per Share	63.16	53.37	44.99	27.43	21.44
Land	-	10.89	10.89	10.89	10.89
Buildings	-	76.64	75.16	31.68	31.38
Machinery	-	142.22	135.49	121.81	118.24
Construction In Progress	-	-	-	45.54	14.98