Gem Spinners India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	0.37	0.09	-0.47	0.04	1.19
Cash & Short-Term Investments	0.37	0.09	-0.47	0.04	1.19
Cash Growth	304.57%	-	-	-96.52%	289.18%
Other Receivables	-	0.61	0.61	0.61	0.61
Receivables	-	0.61	0.61	0.61	0.61
Prepaid Expenses	-	0.27	0.01	0.02	0.01
Other Current Assets	0.89	0.26	0.26	0.26	-
Total Current Assets	1.25	1.23	0.41	0.93	1.81
Property, Plant & Equipment	49.11	50.67	52.23	53.79	55.39
Long-Term Deferred Tax Assets	11.63	11.63	11.63	11.63	11.63
Other Long-Term Assets	1.37	5.03	5.03	5.03	5.52
Total Assets	67.03	68.57	69.3	71.38	74.34
Accounts Payable	0.74	1.06	1.08	14.42	10.03
Other Current Liabilities	1.24	1.44	1.26	1.26	1.61
Total Current Liabilities	1.98	2.5	2.34	15.67	11.64
Long-Term Debt	91.61	88.53	82.83	65.74	65.74
Other Long-Term Liabilities	-0	-	-	-	-
Total Liabilities	93.59	91.03	85.17	81.41	77.38
Common Stock	306.86	306.86	306.86	306.86	306.86
Retained Earnings	-	-349.04	-342.45	-336.61	-329.62
Comprehensive Income & Other	-333.42	19.72	19.72	19.72	19.72
Shareholders' Equity	-26.56	-22.46	-15.87	-10.03	-3.04
Total Liabilities & Equity	67.03	68.57	69.3	71.38	74.34
Total Debt	91.61	88.53	82.83	65.74	65.74
Net Cash (Debt)	-91.24	-88.44	-83.31	-65.7	-64.55
Net Cash Per Share	-1.56	-1.44	-1.36	-1.07	-1.05
Filing Date Shares Outstanding	87.8	61.37	61.37	61.37	61.37
Total Common Shares Outstanding	87.8	61.37	61.37	61.37	61.37
Working Capital	-0.73	-1.27	-1.93	-14.75	-9.83
Book Value Per Share	-0.30	-0.37	-0.26	-0.16	-0.05
Tangible Book Value	-26.56	-22.46	-15.87	-10.03	-3.04
Tangible Book Value Per Share	-0.30	-0.37	-0.26	-0.16	-0.05
Land	-	9.26	9.26	9.26	9.26
Buildings	-	68.44	68.44	68.44	68.44
Machinery	-	710.19	710.19	710.19	710.85