Aspire & Innovative Advertising Limited (NSE:ASPIRE)

NSE:ASPIRE 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	166.14	127.87	50.3	85.8	31.74
Short-Term Investments	0.19	1.45	1.87	20.88	0.05
Cash & Short-Term Investments	166.33	129.31	52.17	106.68	31.79
Cash Growth	28.63%	147.87%	-51.10%	235.53%	-50.40%
Accounts Receivable	307.23	602.39	192.23	77.01	148.53
Other Receivables	-	4	0.55	0.09	0.27
Receivables	362.23	606.4	192.78	77.1	148.8
Inventory	217.9	269.52	279.37	284.15	130.1
Prepaid Expenses	-	29.84	15.22	0.17	-
Other Current Assets	67.94	39.89	40.75	42.66	25
Total Current Assets	814.4	1,075	580.28	510.75	335.7
Property, Plant & Equipment	11.06	13.64	4.1	6.69	3.12
Long-Term Investments	4.5	1	1	-	-
Other Intangible Assets	0.09	0.08	0.09	0.47	2.38
Long-Term Deferred Tax Assets	7.71	6.2	1.28	1.15	0.57
Other Long-Term Assets	1.16	3.51	0.49	0.48	0.08
Total Assets	956.52	1,169	625.7	532.8	349.21
Accounts Payable	180.62	449.87	330.77	360.94	223.8
Accrued Expenses	188.6	208.39	49.2	36.88	41.79
Short-Term Debt	76.33	62.45	36.52	5.73	1.59
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	-	-	0.03	19.89	20.71
Total Current Liabilities	445.55	730.99	417.48	424.7	292.67
Long-Term Debt	13.94	66.47	51.25	4.72	3.51
Other Long-Term Liabilities	4.37	0.52	0.43	0.15	0.12
Total Liabilities	463.86	800.6	470.57	430.76	297.11
Common Stock	151.78	111.1	11.11	11.11	0.1
Additional Paid-In Capital	-	-	5.2	5.2	-
Retained Earnings	340.89	137.15	138.82	85.73	52
Comprehensive Income & Other	-	120.53	-	-	-
Shareholders' Equity	492.67	368.78	155.13	102.04	52.1
Total Liabilities & Equity	956.52	1,169	625.7	532.8	349.21
Total Debt	90.27	130.51	88.15	11.1	5.59
Net Cash (Debt)	76.06	-1.2	-35.98	95.58	26.2
Net Cash Growth	-	-	-	264.75%	-56.34%
Net Cash Per Share	4.95	-0.11	-3.24	8.64	2.59
Filing Date Shares Outstanding	15.16	11.11	11.11	11.11	10.1
Total Common Shares Outstanding	15.16	11.11	11.11	11.11	10.1
Working Capital	368.85	343.96	162.8	86.05	43.03
Book Value Per Share	32.51	33.19	13.96	9.18	5.16
Tangible Book Value	492.58	368.69	155.04	101.57	49.72
Tangible Book Value Per Share	32.50	33.19	13.95	9.14	4.92
Machinery	-	21.46	8.71	9.81	4.56

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