Below are the financial statements of APSEZ, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in billions of INR | 2025 as of 2025-03-31 | 2024 as of 2024-03-31 |
|---|---|---|
| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 623.94a | 518.04a |
| Right-of-use assets | 61.78a | 38.09a |
| Capital work-in-progress | 115.92a | 109.36a |
| Investment properties | 14.59a | 13.45a |
| Goodwill | 70.94a | 69.07a |
| Other intangible assets | 124.92a | 112.83a |
| Intangible assets under development | 1.14a | 0a |
| Investments accounted using equity method | 30.83a | 27.07a |
| Financial assets | — | — |
| Investments | 8.25a | 9.2a |
| Loans | 0.24a | 0.55a |
| Loans to joint venture entities | 7.04a | 0.05a |
| Other financial assets | — | — |
| Bank deposits having maturity over twelve months | 16.34a | 15.24a |
| Other financial assets other than above | 33.24a | 31.68a |
| Deferred tax assets (net) | 18.9a | 19.19a |
| Other non-current assets | 35.83a | 50.65a |
| Current assets | — | — |
| Inventories | 5.22a | 4.38a |
| Financial assets | — | — |
| Investments | 7.52a | 6.62a |
| Trade receivables | 44.32a | 36.67a |
| Cash and cash equivalents | 34.06a | 15.76a |
| Bank balances other than cash and cash equivalents | 32a | 60.56a |
| Loans | 0.71a | 0.64a |
| Loans to joint venture entities | 1.03a | 2.05a |
| Other financial assets | 44.72a | 34.41a |
| Other current assets | 18a | 11.77a |
| Assets classified as held for sale | 1.87a | 1.87a |
| Total assets | 1,353.32a | 1,189.18a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 4.32a | 4.32a |
| Other equity | 620.03a | 525.13a |
| Total equity attributable to equity holders of the parent | 624.35a | 529.45a |
| Non-controlling interests | 25.38a | 15.98a |
| Total equity | 649.73a | 545.43a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 358.31a | 376.63a |
| Lease liabilities | 53.9a | 29.53a |
| Other financial liabilities | 2.07a | 3.6a |
| Provisions | 11.49a | 11.01a |
| Deferred tax liabilities (net) | 46.53a | 41.7a |
| Other non-current liabilities | 21.43a | 16.65a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 99.79a | 86.16a |
| Lease liabilities | 2.55a | 0.71a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 1.67a | 1.53a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 25.54a | 17.6a |
| Other financial liabilities | 53.6a | 37.57a |
| Other current liabilities | 22.43a | 18.32a |
| Provisions | 2.37a | 1.93a |
| Current tax liabilities (net) | 1.45a | 0.33a |
| Liabilities associated with assets classified as held for sale | 0.48a | 0.48a |
| Total liabilities | 703.59a | 643.75a |
| Total equity and liabilities | 1,353.32a | 1,189.18a |
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