Annual Results Results Snapshot
Figures in Cr
Consolidated - Balance Sheet Results
Mar'26
Mar'25
Mar'24
Mar'23
Mar'22
Mar'21
EQUITY AND LIABILITIES
No of Months
12
12
12
12
12
12
Share Capital
137.75
5.51
5.51
5.51
5.51
5.51
Share Warrants & Outstandings
Total Reserve
61.02
167.66
142.31
110.03
91.89
79.39
Shareholder's Funds
198.77
173.17
147.82
115.54
97.40
84.90
Minority Interest
0.00
0.00
0.00
0.00
0.00
0.00
Long-Term Borrowings
3.17
4.41
7.49
6.67
8.65
10.16
Secured Loans
3.14
4.38
7.46
6.64
8.53
6.94
Unsecured Loans
0.03
0.03
0.03
0.03
0.12
3.22
Deferred Tax Assets / Liabilities
-3.07
-1.36
-0.94
0.44
-0.80
-0.81
Other Long Term Liabilities
5.37
2.57
0.93
1.5
1.99
2.41
Long Term Trade Payables
0.00
0.00
0.00
0.00
0.00
0.00
Long Term Provisions
1.82
1.58
1.06
0.74
0.10
0.89
Total Non-Current Liabilities
7.29
7.19
8.54
9.34
9.94
12.64
Current Liabilities
Trade Payables
26.50
33.24
37.45
45.40
41.60
39.70
Other Current Liabilities
11.85
11.40
14.52
14.49
12.79
21.87
Short Term Borrowings
58.24
59.48
52.01
67.06
90.63
69.56
Short Term Provisions
2.37
2.29
3.33
0.79
3.71
1.56
Total Current Liabilities
98.96
106.41
107.30
127.74
148.72
132.69
Total Liabilities
305.02
286.77
263.66
252.62
256.06
230.23
ASSETS
Non-Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
Gross Block
41.18
36.32
33.62
31.91
28.62
27.48
Less: Accumulated Depreciation
25.66
23.54
20.91
20.63
16.20
15.36
Less : Impairment of Assets
0.00
0.00
0.00
0.00
0.00
0.00
Net Block
15.51
12.78
12.71
11.28
12.41
12.12
Lease Adjustment
0.00
0.00
0.00
0.00
0.00
0.00
Capital Work in Progress
0.01
0.06
0.03
0.03
0.00
1.45
Intangible assets under development
0.00
0.00
0.35
0.00
0.00
0.00
Pre-operative Expenses pending
0.00
0.00
0.00
0.00
0.00
0.00
Assets in transit
0.00
0.00
0.00
0.00
0.00
0.00
Non Current Investments
40.95
39.88
35.51
24.65
14.17
11.82
Long Term Loans & Advances
3.64
3.38
2.60
2.69
2.39
2.29
Other Non Current Assets
0.70
0.18
5.14
16.13
7.33
3.88
Total Non-Current Assets
65.96
58.60
57.03
55.97
37.99
33.68
Current Assets Loans & Advances
Current Investments
0.00
0.00
0.00
0.06
0.06
0.05
Inventories
81.35
78.65
91.54
94.85
109.94
107.18
Sundry Debtors
130.72
114.78
84.92
78.46
85.15
58.81
Cash and Bank
0.61
1.02
0.61
1.26
2.45
0.94
Other Current Assets
0.71
0.52
1.02
1.14
0.95
3.24
Short Term Loans and Advances
25.68
33.21
28.54
20.87
19.51
26.34
Total Current Assets
239.06
228.18
206.63
196.65
218.07
196.55
Net Current Assets (Including Current Investments)
140.10
121.76
99.33
68.90
69.35
63.86
Total Current Assets Excluding Current Investments
239.06
228.18
206.63
196.58
218.01
196.50
Miscellaneous Expenses not written off
0.00
0.00
0.00
0.00
0.00
0.00
Total Assets
305.02
286.77
263.66
252.62
256.06
230.23
Contingent Liabilities
15.32
21.13
9.69
9.49
9.53
3.13
Total Debt
61.41
63.88
59.50
73.73
99.28
79.72
Book Value per share (adjusted)
14.43
12.575870765712
10.7308
8.3872
7.0704
6.1632
Balance Sheet Analysis Highlights
Borrowings
YoY Growth in year ended Mar 2026 is -3.87% vs 7.36% in Mar 2025
Other Long Term Liabilities
YoY Growth in year ended Mar 2026 is 108.95% vs 176.34% in Mar 2025
Fixed Assets
YoY Growth in year ended Mar 2026 is 20.78% vs 0.86% in Mar 2025
Investments
YoY Growth in year ended Mar 2026 is 2.68% vs 12.31% in Mar 2025
Current Assets
YoY Growth in year ended Mar 2026 is 4.77% vs 10.43% in Mar 2025
Compare Balance Sheet Results of Apis India
Figures in Cr
Consolidated - Balance Sheet Results
Change(INR)
Change(%)
No of Months
12
12
EQUITY AND LIABILITIES
Share Capital
137.75
30.00
107.75
359.17%
Share Warrants & Outstandings
Total Reserve
61.02
469.09
-408.07
-86.99%
Shareholder's Funds
198.77
499.09
-300.32
-60.17%
Minority Interest
0.00
29.69
-29.69
-100.00%
Long-Term Borrowings
3.17
32.10
-28.93
-90.12%
Secured Loans
3.14
24.76
-21.62
-87.32%
Unsecured Loans
0.03
7.34
-7.31
-99.59%
Deferred Tax Assets / Liabilities
-3.07
-0.37
-2.70
-729.73%
Other Long Term Liabilities
5.37
8.95
-3.58
-40.00%
Long Term Trade Payables
0.00
0.00
0.00
0.00%
Long Term Provisions
1.82
2.38
-0.56
-23.53%
Total Non-Current Liabilities
7.29
43.05
-35.76
-83.07%
Current Liabilities
Trade Payables
26.50
240.57
-214.07
-88.98%
Other Current Liabilities
11.85
70.96
-59.11
-83.30%
Short Term Borrowings
58.24
735.67
-677.43
-92.08%
Short Term Provisions
2.37
1.73
0.64
36.99%
Total Current Liabilities
98.96
1,048.93
-949.97
-90.57%
Total Liabilities
305.02
1,620.75
-1,315.73
-81.18%
ASSETS
Non-Current Assets
0.00
0.00
0.00
0.00%
Gross Block
41.18
275.99
-234.81
-85.08%
Less: Accumulated Depreciation
25.66
97.84
-72.18
-73.77%
Less : Impairment of Assets
0.00
0.00
0.00
0.00%
Net Block
15.51
178.16
-162.65
-91.29%
Lease Adjustment
0.00
0.00
0.00
0.00%
Capital Work in Progress
0.01
30.47
-30.46
-99.97%
Intangible assets under development
0.00
0.17
-0.17
-100.00%
Pre-operative Expenses pending
0.00
0.00
0.00
0.00%
Assets in transit
0.00
0.00
0.00
0.00%
Non Current Investments
40.95
57.05
-16.10
-28.22%
Long Term Loans & Advances
3.64
51.73
-48.09
-92.96%
Other Non Current Assets
0.70
14.05
-13.35
-95.02%
Total Non-Current Assets
65.96
331.92
-265.96
-80.13%
Current Assets Loans & Advances
Current Investments
0.00
0.00
0.00
0.00%
Inventories
81.35
856.55
-775.20
-90.50%
Sundry Debtors
130.72
181.83
-51.11
-28.11%
Cash and Bank
0.61
60.43
-59.82
-98.99%
Other Current Assets
0.71
33.18
-32.47
-97.86%
Short Term Loans and Advances
25.68
156.83
-131.15
-83.63%
Total Current Assets
239.06
1,288.83
-1,049.77
-81.45%
Net Current Assets (Including Current Investments)
140.10
239.90
-99.80
-41.60%
Total Current Assets Excluding Current Investments
239.06
1,288.83
-1,049.77
-81.45%
Miscellaneous Expenses not written off
0.00
0.00
0.00
0.00%
Total Assets
305.02
1,620.75
-1,315.73
-81.18%
Contingent Liabilities
15.32
61.31
-45.99
-75.01%
Total Debt
61.41
767.77
-706.36
-92.00%
Book Value per share (adjusted)
14.43
16.64
-2.21
-13.28%
Annual - Borrowings
Borrowings 61.41 Cr
in Mar 2026Figures in Cr
YoY Growth in year ended Mar 2026 is -3.87% vs 7.36% in Mar 2025
Annual - Other Long Term Liabilities
Other Long Term Liabilities 5.37 Cr
in Mar 2026Figures in Cr
YoY Growth in year ended Mar 2026 is 108.95% vs 176.34% in Mar 2025
Annual - Fixed Assets
Fixed Assets 15.52 Cr
in Mar 2026Figures in Cr
YoY Growth in year ended Mar 2026 is 20.78% vs 0.86% in Mar 2025
Annual - Investments
Investments 40.95 Cr
in Mar 2026Figures in Cr
YoY Growth in year ended Mar 2026 is 2.68% vs 12.31% in Mar 2025
Annual - Current Assets
Current Assets 239.06 Cr
in Mar 2026Figures in Cr
YoY Growth in year ended Mar 2026 is 4.77% vs 10.43% in Mar 2025
