NSE:ASPIRE Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	103.53	166.14	127.95	50.3	85.8	31.74
Short-Term Investments	-	0.19	1.45	1.87	20.88	0.05
Cash & Short-Term Investments	103.53	166.33	129.4	52.17	106.68	31.79
Cash Growth	-	28.54%	148.04%	-51.10%	235.53%	-50.40%
Accounts Receivable	335.87	307.23	602.39	192.23	77.01	148.53
Other Receivables	-	2.77	3.92	0.55	0.09	0.27
Receivables	388.22	365	606.31	192.78	77.1	148.8
Inventory	155.42	217.9	269.5	279.37	284.15	130.1
Prepaid Expenses	-	0.52	29.83	15.22	0.17	-
Other Current Assets	60.44	64.64	39.89	40.75	42.66	25
Total Current Assets	707.6	814.4	1,075	580.28	510.75	335.7
Property, Plant & Equipment	9.97	11.06	13.64	4.1	6.69	3.12
Long-Term Investments	4.5	4.5	1	1	-	-
Other Intangible Assets	0.09	0.09	0.09	0.09	0.47	2.38
Long-Term Deferred Tax Assets	5.66	7.71	6.2	1.28	1.15	0.57
Other Long-Term Assets	0.95	1.16	3.51	0.49	0.48	0.08
Total Assets	817.47	956.52	1,169	625.7	532.8	349.21
Accounts Payable	135.84	180.62	449.87	330.77	360.94	223.8
Accrued Expenses	1.01	187.06	208.39	49.2	36.88	41.79
Short-Term Debt	1.84	74.57	62.45	36.52	5.73	1.59
Current Portion of Long-Term Debt	-	1.76	1.59	0.38	0.66	0.5
Current Income Taxes Payable	-	1.09	8.69	0.57	0.62	4.29
Other Current Liabilities	162.04	0.45	-	0.03	19.89	20.71
Total Current Liabilities	300.73	445.55	730.99	417.48	424.7	292.67
Long-Term Debt	6.88	13.94	66.47	51.25	4.72	3.51
Pension & Post-Retirement Benefits	-	3.97	2.63	1.42	1.19	0.82
Other Long-Term Liabilities	4.87	0.4	0.52	0.43	0.15	0.12
Total Liabilities	312.48	463.86	800.61	470.57	430.76	297.11
Common Stock	151.78	151.78	111.1	11.11	11.11	0.1
Additional Paid-In Capital	-	158.55	-	5.2	5.2	-
Retained Earnings	-	176	137.12	138.82	85.73	52
Comprehensive Income & Other	353.21	6.34	120.53	-	-	-
Shareholders' Equity	504.99	492.67	368.75	155.13	102.04	52.1
Total Liabilities & Equity	817.47	956.52	1,169	625.7	532.8	349.21
Total Debt	8.71	90.27	130.51	88.15	11.1	5.59
Net Cash (Debt)	94.81	76.06	-1.11	-35.98	95.58	26.2
Net Cash Growth	-	-	-	-	264.75%	-56.34%
Net Cash Per Share	6.15	4.95	-0.10	-3.24	8.64	2.59
Filing Date Shares Outstanding	15.2	15.18	11.11	11.11	11.11	10.1
Total Common Shares Outstanding	15.2	15.18	11.11	11.11	11.11	10.1
Working Capital	406.87	368.85	343.94	162.8	86.05	43.03
Book Value Per Share	33.22	32.46	33.19	13.96	9.18	5.16
Tangible Book Value	504.9	492.58	368.67	155.04	101.57	49.72
Tangible Book Value Per Share	33.21	32.45	33.18	13.95	9.14	4.92
Machinery	-	24.03	21.49	8.71	9.81	4.56

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