Sovereign Diamonds 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	10.57	0.15	0.27	0.37	0.38
Cash & Short-Term Investments	10.57	0.15	0.27	0.37	0.38
Cash Growth	7092.52%	-44.74%	-28.69%	-1.78%	-97.04%
Accounts Receivable	6.2	60.97	93.76	82.61	66.25
Other Receivables	1.26	-	-	-	-
Receivables	7.45	61.07	93.83	82.75	66.4
Inventory	73.1	172	173.36	188.27	176.36
Prepaid Expenses	-	0.79	0.64	0.63	0.59
Other Current Assets	1.89	2.76	1.43	0.15	5.26
Total Current Assets	93.01	236.77	269.52	272.18	249
Property, Plant & Equipment	27.3	32.15	35.29	34.43	37.51
Long-Term Deferred Tax Assets	1.49	1.86	2.01	0.87	1.23
Other Long-Term Assets	6.66	6.61	6.9	7.09	-
Total Assets	128.47	277.4	313.71	314.56	288.14
Accounts Payable	0.32	11.09	20.94	24.66	24.4
Accrued Expenses	-	0.21	1.68	1.69	2.22
Short-Term Debt	-	88.6	111.38	111.53	92.13
Current Portion of Long-Term Debt	-	0.37	3.51	11	8.98
Current Unearned Revenue	-	1.68	1.43	-	-
Other Current Liabilities	4.19	-	3.09	3.1	1.42
Total Current Liabilities	4.5	101.94	142.03	151.98	129.15
Long-Term Debt	-	-	0.37	4.02	12.05
Pension & Post-Retirement Benefits	-	0	0.01	0.01	-
Other Long-Term Liabilities	-	4.89	2.48	3.3	5.77
Total Liabilities	4.5	106.83	144.88	159.31	146.97
Common Stock	57.88	57.88	57.88	57.88	57.88
Retained Earnings	-	111.67	109.94	96.36	82.28
Comprehensive Income & Other	66.08	1.01	1.01	1.01	1.01
Shareholders' Equity	123.96	170.56	168.83	155.25	141.17
Total Liabilities & Equity	128.47	277.4	313.71	314.56	288.14
Total Debt	-	88.97	115.26	126.55	113.16
Net Cash (Debt)	10.57	-88.82	-114.99	-126.17	-112.78
Net Cash Per Share	1.83	-15.35	-19.87	-21.80	-19.49
Filing Date Shares Outstanding	5.77	5.79	5.79	5.79	5.79
Total Common Shares Outstanding	5.77	5.79	5.79	5.79	5.79
Working Capital	88.5	134.84	127.5	120.2	119.84
Book Value Per Share	21.49	29.47	29.17	26.82	24.39
Tangible Book Value	123.96	170.56	168.83	155.25	141.17
Tangible Book Value Per Share	21.49	29.47	29.17	26.82	24.39
Land	-	4.86	4.86	4.86	4.85
Buildings	-	18.05	17.01	14.46	31.73
Machinery	-	39.84	39.25	36.77	32
Construction In Progress	-	-	-	-	1.42