Aspire & Innovative Advertising Limited (NSE:ASPIRE)

NSE:ASPIRE Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	78.02	127.87	50.3	85.8	31.74	13.42
Short-Term Investments	0.38	1.45	1.87	20.88	0.05	50.68
Cash & Short-Term Investments	78.4	129.31	52.17	106.68	31.79	64.1
Cash Growth	-	147.87%	-51.10%	235.53%	-50.40%	47.58%
Accounts Receivable	319.9	602.39	192.23	77.01	148.53	88.46
Other Receivables	-	4	0.55	0.09	0.27	0.25
Receivables	319.9	606.4	192.78	77.1	148.8	88.71
Inventory	217.67	269.52	279.37	284.15	130.1	44.32
Prepaid Expenses	-	29.84	15.22	0.17	-	-
Other Current Assets	65.36	39.89	40.75	42.66	25	6
Total Current Assets	681.33	1,075	580.28	510.75	335.7	203.13
Property, Plant & Equipment	14.49	13.64	4.1	6.69	3.12	1.45
Long-Term Investments	4.5	1	1	-	-	-
Other Intangible Assets	0.08	0.08	0.09	0.47	2.38	-
Long-Term Deferred Tax Assets	3.25	6.2	1.28	1.15	0.57	0.27
Other Long-Term Assets	3.56	3.51	0.49	0.48	0.08	0.08
Total Assets	878.86	1,169	625.7	532.8	349.21	210.24
Accounts Payable	178.87	449.87	330.77	360.94	223.8	136.76
Accrued Expenses	-	208.39	49.2	36.88	41.79	32.98
Short-Term Debt	-	62.45	36.52	5.73	1.59	3.67
Current Portion of Long-Term Debt	-	1.59	0.38	0.66	0.5	-
Current Income Taxes Payable	-	8.69	0.57	0.62	4.29	-
Other Current Liabilities	213.08	-	0.03	19.89	20.71	6.47
Total Current Liabilities	391.95	730.99	417.48	424.7	292.67	179.87
Long-Term Debt	10.4	66.47	51.25	4.72	3.51	0.42
Other Long-Term Liabilities	4.07	0.52	0.43	0.15	0.12	0.19
Total Liabilities	406.42	800.6	470.57	430.76	297.11	180.91
Common Stock	151.78	111.1	11.11	11.11	0.1	0.1
Additional Paid-In Capital	-	-	5.2	5.2	-	-
Retained Earnings	-	137.15	138.82	85.73	52	29.22
Comprehensive Income & Other	320.66	120.53	-	-	-	-
Shareholders' Equity	472.44	368.78	155.13	102.04	52.1	29.32
Total Liabilities & Equity	878.86	1,169	625.7	532.8	349.21	210.24
Total Debt	10.4	130.51	88.15	11.1	5.59	4.08
Net Cash (Debt)	68	-1.2	-35.98	95.58	26.2	60.01
Net Cash Growth	-	-	-	264.75%	-56.34%	88.32%
Net Cash Per Share	5.15	-0.11	-3.24	8.64	2.59	5.94
Filing Date Shares Outstanding	15.11	11.11	11.11	11.11	10.1	10.1
Total Common Shares Outstanding	15.11	11.11	11.11	11.11	10.1	10.1
Working Capital	289.38	343.96	162.8	86.05	43.03	23.26
Book Value Per Share	31.27	33.19	13.96	9.18	5.16	2.90
Tangible Book Value	472.36	368.69	155.04	101.57	49.72	29.32
Tangible Book Value Per Share	31.27	33.19	13.95	9.14	4.92	2.90
Machinery	-	21.46	8.71	9.81	4.56	2.05

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