Par Drugs and Chemicals Limited (NSE:PAR)

Par Drugs and Chemicals 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	275.77	366.54	222.43	162.06	211.64
Cash & Short-Term Investments	275.77	366.54	222.43	162.06	211.64
Cash Growth	-24.76%	64.79%	37.25%	-23.42%	186.81%
Accounts Receivable	167.14	137.14	169.69	184.67	124.51
Other Receivables	42.44	-	-	0.74	1.37
Receivables	210.57	138.09	170.45	185.91	126.19
Inventory	61.06	44.21	59.68	54.98	38.9
Prepaid Expenses	-	0.37	0.43	0.48	0.55
Other Current Assets	1.21	47.03	41.38	32.2	34.57
Total Current Assets	548.61	596.24	494.37	435.64	411.86
Property, Plant & Equipment	389.15	413.35	386.95	343.51	344.3
Long-Term Investments	250.7	0.12	0.1	0.1	0.1
Other Long-Term Assets	5.44	6.41	7.26	7.65	7.58
Total Assets	1,194	1,016	888.68	786.9	763.84
Accounts Payable	108.91	53.56	80.92	106.62	67.18
Accrued Expenses	-	21	20.4	8.41	19.71
Short-Term Debt	-	-	-	-	32.48
Current Portion of Long-Term Debt	-	-	-	-	6.82
Current Income Taxes Payable	-	49.76	37.95	33.45	33.61
Current Unearned Revenue	-	0.05	0.62	0.09	-
Other Current Liabilities	56.77	0.02	0	0	0.01
Total Current Liabilities	165.69	124.39	139.89	148.57	159.79
Long-Term Debt	-	-	-	-	43.92
Long-Term Deferred Tax Liabilities	35.8	35.4	35	35.5	34.05
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	204.15	159.79	176.3	188.13	241.7
Common Stock	123.05	123.05	123.05	123.05	61.52
Additional Paid-In Capital	-	106.73	106.73	106.73	168.25
Retained Earnings	-	625.86	481.93	368.31	291.69
Comprehensive Income & Other	866.7	0.69	0.69	0.69	0.69
Total Common Equity	989.75	856.32	712.38	598.77	522.15
Shareholders' Equity	989.75	856.32	712.38	598.77	522.15
Total Liabilities & Equity	1,194	1,016	888.68	786.9	763.84
Total Debt	-	-	-	-	83.21
Net Cash (Debt)	275.77	366.54	222.43	162.06	128.43
Net Cash Growth	-24.76%	64.79%	37.25%	26.19%	839.12%
Net Cash Per Share	22.42	29.79	18.08	13.17	10.44
Filing Date Shares Outstanding	12.32	12.3	12.3	12.3	12.3
Total Common Shares Outstanding	12.32	12.3	12.3	12.3	12.3
Working Capital	382.93	471.85	354.48	287.07	252.06
Book Value Per Share	80.33	69.59	57.90	48.66	42.43
Tangible Book Value	989.75	856.32	712.38	598.77	522.15
Tangible Book Value Per Share	80.33	69.59	57.90	48.66	42.43
Land	-	31.48	6.21	3.32	3.32
Buildings	-	198.21	183.18	152.36	138.89
Machinery	-	459.94	443.59	413.09	355.88
Construction In Progress	-	0.25	2.45	2.48	45.22

Updated Feb 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.