Aristo Bio-Tech and Lifescience Limited (NSE:ARISTO)

NSE:ARISTO 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	42.97	54.13	38.03	26	1.12
Cash & Short-Term Investments	42.97	54.13	38.03	26	1.12
Cash Growth	-20.61%	42.32%	46.25%	2215.58%	-78.61%
Accounts Receivable	561.84	574.73	445.73	332	327.66
Other Receivables	1.6	-	19.37	-	-
Receivables	563.45	574.73	465.11	332	327.66
Inventory	473.66	401.87	307.77	243.62	319.45
Prepaid Expenses	-	-	-	-	0.51
Other Current Assets	77.53	19.53	15.53	23.79	42.29
Total Current Assets	1,158	1,050	826.44	625.42	691.03
Property, Plant & Equipment	239.52	216.79	167.15	144.58	123.12
Other Intangible Assets	0.01	0.01	0.01	0.02	0.03
Long-Term Deferred Tax Assets	-	-	0.08	-	-
Other Long-Term Assets	9.1	5.81	4.6	-0	-
Total Assets	1,406	1,273	998.29	770.02	814.17
Accounts Payable	770	688.64	446.04	352.13	383.51
Accrued Expenses	18.28	10.15	11.6	5.19	5.36
Short-Term Debt	106.65	78.51	99.44	126.68	93.04
Current Portion of Long-Term Debt	35.49	30.28	23.8	17.26	8.84
Current Income Taxes Payable	14.41	13.87	12.62	4.74	3.45
Other Current Liabilities	10.92	14.23	1.35	3.41	65.53
Total Current Liabilities	955.76	835.68	594.86	509.39	559.73
Long-Term Debt	76.4	99.96	101.66	110.91	120.6
Long-Term Deferred Tax Liabilities	0.77	1.14	-	0.86	0.04
Other Long-Term Liabilities	-0	0	0.22	0.2	0
Total Liabilities	1,033	936.78	696.74	621.36	680.37
Common Stock	68.08	68.08	68.08	49.95	49.95
Retained Earnings	-	-	-	98.71	83.86
Comprehensive Income & Other	305.24	268.01	233.48	-	-
Shareholders' Equity	373.31	336.09	301.55	148.66	133.81
Total Liabilities & Equity	1,406	1,273	998.29	770.02	814.17
Total Debt	218.54	208.76	224.9	254.84	222.48
Net Cash (Debt)	-175.57	-154.63	-186.87	-228.84	-221.35
Net Cash Per Share	-25.79	-22.71	-35.25	-45.81	-44.32
Filing Date Shares Outstanding	6.81	6.81	6.81	5	5
Total Common Shares Outstanding	6.81	6.81	6.81	5	5
Working Capital	201.85	214.57	231.59	116.02	131.3
Book Value Per Share	54.84	49.37	44.30	29.76	26.79
Tangible Book Value	373.31	336.08	301.54	148.64	133.78
Tangible Book Value Per Share	54.83	49.37	44.29	29.76	26.78
Land	56.24	56.24	56.24	56.24	33.83
Buildings	120.87	110.72	62.78	61.01	73.94
Machinery	170.47	134.94	108.3	82.13	60.98
Construction In Progress	-	-	10.97	0.98	-

Updated Mar 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.