Par Drugs and Chemicals Limited (NSE:PAR)

Par Drugs and Chemicals 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	338.56	275.77	366.54	222.43	162.06	211.64
Cash & Short-Term Investments	338.56	275.77	366.54	222.43	162.06	211.64
Cash Growth	80.25%	-24.76%	64.79%	37.25%	-23.42%	186.81%
Accounts Receivable	176.28	167.14	137.14	169.69	184.67	124.51
Other Receivables	-	-	-	-	0.74	1.37
Receivables	177.16	168.13	138.09	170.45	185.91	126.19
Inventory	52.79	61.94	44.21	59.68	54.98	38.9
Prepaid Expenses	-	0.33	0.37	0.43	0.48	0.55
Other Current Assets	55.83	42.44	47.02	41.38	32.2	34.57
Total Current Assets	624.33	548.61	596.24	494.37	435.64	411.86
Property, Plant & Equipment	377.74	389.15	413.35	386.95	343.51	344.3
Long-Term Investments	267.22	250.7	0.12	0.1	0.1	0.1
Other Long-Term Assets	5.94	5.44	6.41	7.26	7.65	7.58
Total Assets	1,275	1,194	1,016	888.68	786.9	763.84
Accounts Payable	90.22	108.91	53.56	80.92	106.62	67.18
Accrued Expenses	74.17	6.28	21	20.4	8.41	19.71
Short-Term Debt	-	-	-	-	-	32.48
Current Portion of Long-Term Debt	-	-	-	-	-	6.82
Current Income Taxes Payable	-	45.25	49.76	37.95	33.45	33.61
Current Unearned Revenue	-	5.23	0.05	0.62	0.09	-
Other Current Liabilities	10.72	0.02	0.02	0	0	0.01
Total Current Liabilities	175.11	165.69	124.39	139.89	148.57	159.79
Long-Term Debt	-	-	-	-	-	43.92
Pension & Post-Retirement Benefits	-	2.67	-	1.4	4.06	3.94
Long-Term Deferred Tax Liabilities	35.8	35.8	35.4	35	35.5	34.05
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	210.91	204.15	159.79	176.3	188.13	241.7
Common Stock	123.05	123.05	123.05	123.05	123.05	61.52
Additional Paid-In Capital	-	106.73	106.73	106.73	106.73	168.25
Retained Earnings	-	759.29	625.86	481.93	368.31	291.69
Comprehensive Income & Other	941.28	0.69	0.69	0.69	0.69	0.69
Total Common Equity	1,064	989.75	856.32	712.38	598.77	522.15
Shareholders' Equity	1,064	989.75	856.32	712.38	598.77	522.15
Total Liabilities & Equity	1,275	1,194	1,016	888.68	786.9	763.84
Total Debt	-	-	-	-	-	83.21
Net Cash (Debt)	338.56	275.77	366.54	222.43	162.06	128.43
Net Cash Growth	80.25%	-24.76%	64.79%	37.25%	26.19%	839.12%
Net Cash Per Share	27.52	22.41	29.79	18.08	13.17	10.44
Filing Date Shares Outstanding	12.29	12.3	12.3	12.3	12.3	12.3
Total Common Shares Outstanding	12.29	12.3	12.3	12.3	12.3	12.3
Working Capital	449.22	382.93	471.84	354.48	287.07	252.06
Book Value Per Share	86.60	80.44	69.59	57.90	48.66	42.43
Tangible Book Value	1,064	989.75	856.32	712.38	598.77	522.15
Tangible Book Value Per Share	86.60	80.44	69.59	57.90	48.66	42.43
Land	-	31.48	31.48	6.21	3.32	3.32
Buildings	-	202.81	198.21	183.18	152.36	138.89
Machinery	-	463.15	459.94	443.59	413.09	355.88
Construction In Progress	-	-	0.25	2.45	2.48	45.22

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.