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

NSE:ARISTO Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	20.82	42.97	54.13	38.03	26	1.12
Cash & Short-Term Investments	20.82	42.97	54.13	38.03	26	1.12
Cash Growth	166.62%	-20.61%	42.32%	46.25%	2215.58%	-78.61%
Accounts Receivable	1,544	561.84	574.73	445.73	332	327.66
Other Receivables	-	1.6	-	19.37	-	-
Receivables	1,767	563.45	574.73	465.11	332	327.66
Inventory	458.22	473.66	401.87	307.77	243.62	319.45
Prepaid Expenses	-	-	-	-	-	0.51
Other Current Assets	4	77.53	19.53	15.53	23.79	42.29
Total Current Assets	2,250	1,158	1,050	826.44	625.42	691.03
Property, Plant & Equipment	240.93	239.52	216.79	167.15	144.58	123.12
Other Intangible Assets	0.01	0.01	0.01	0.01	0.02	0.03
Long-Term Deferred Tax Assets	-	-	-	0.08	-	-
Other Long-Term Assets	10.17	9.1	5.81	4.6	-0	-
Total Assets	2,501	1,406	1,273	998.29	770.02	814.17
Accounts Payable	1,572	770	688.64	446.04	352.13	383.51
Accrued Expenses	15.61	18.28	10.15	11.6	5.19	5.36
Short-Term Debt	269.03	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	148.27	10.92	14.23	1.35	3.41	65.53
Total Current Liabilities	2,005	955.76	835.68	594.86	509.39	559.73
Long-Term Debt	77.77	76.4	99.96	101.66	110.91	120.6
Long-Term Deferred Tax Liabilities	3.57	0.77	1.14	-	0.86	0.04
Other Long-Term Liabilities	-	-0	0	0.22	0.2	0
Total Liabilities	2,086	1,033	936.78	696.74	621.36	680.37
Common Stock	68.08	68.08	68.08	68.08	49.95	49.95
Retained Earnings	-	-	-	-	98.71	83.86
Comprehensive Income & Other	346.93	305.24	268.01	233.48	-	-
Shareholders' Equity	415.01	373.31	336.09	301.55	148.66	133.81
Total Liabilities & Equity	2,501	1,406	1,273	998.29	770.02	814.17
Total Debt	346.8	218.54	208.76	224.9	254.84	222.48
Net Cash (Debt)	-325.99	-175.57	-154.63	-186.87	-228.84	-221.35
Net Cash Per Share	-47.86	-25.79	-22.71	-35.25	-45.81	-44.32
Filing Date Shares Outstanding	6.81	6.81	6.81	6.81	5	5
Total Common Shares Outstanding	6.81	6.81	6.81	6.81	5	5
Working Capital	245.25	201.85	214.57	231.59	116.02	131.3
Book Value Per Share	60.91	54.84	49.37	44.30	29.76	26.79
Tangible Book Value	415	373.31	336.08	301.54	148.64	133.78
Tangible Book Value Per Share	60.91	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.