Swarnsarita Jewels 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	32.09	9.21	94.83	119.35	87.93
Short-Term Investments	-	79.27	104.37	62.44	349.27
Trading Asset Securities	-	0.02	0.02	0.02	0
Cash & Short-Term Investments	32.09	88.5	199.21	181.8	437.21
Cash Growth	-63.74%	-55.58%	9.58%	-58.42%	36.52%
Accounts Receivable	762.71	872.98	875.84	757.66	860.31
Receivables	762.71	872.98	880.55	762.15	863.27
Inventory	1,203	1,090	1,094	1,107	959.02
Prepaid Expenses	-	0.39	0.27	1.51	1.32
Other Current Assets	78.67	52.77	37.79	51.04	33.99
Total Current Assets	2,076	2,105	2,212	2,104	2,295
Property, Plant & Equipment	10.95	10.08	64.03	48.81	48.95
Long-Term Investments	-	34.88	33.15	227.58	0.29
Other Intangible Assets	0.27	0.13	0.15	0.17	0.2
Long-Term Deferred Tax Assets	4.43	2.31	-1.32	-	-
Other Long-Term Assets	170.61	101.23	100.17	100.06	96.04
Total Assets	2,263	2,253	2,408	2,480	2,440
Accounts Payable	81.94	50.6	67.96	77.98	24.67
Accrued Expenses	-	40.41	44.96	16.67	11.43
Short-Term Debt	-	774.58	919.33	984.44	1,032
Current Portion of Long-Term Debt	698.19	57.14	71.71	38.35	33.56
Current Portion of Leases	0.34	0.27	0.37	0.49	0.34
Current Income Taxes Payable	5.11	6.31	-22.48	-13.37	0.55
Other Current Liabilities	54.21	4.89	7.68	5.31	22.31
Total Current Liabilities	839.78	934.2	1,090	1,110	1,125
Long-Term Debt	12.25	32.01	85.83	185.44	193.94
Long-Term Leases	0.06	0.4	-	0.37	0.04
Pension & Post-Retirement Benefits	-	3.66	3.43	3.21	2.82
Long-Term Deferred Tax Liabilities	-	-	-	0.51	0.24
Other Long-Term Liabilities	7.93	2.55	2.54	3.05	2.87
Total Liabilities	860.01	972.81	1,181	1,302	1,325
Common Stock	208.38	208.38	208.38	208.38	208.38
Additional Paid-In Capital	-	136.81	136.81	136.81	136.81
Retained Earnings	-	923.09	870.06	822.13	759.21
Comprehensive Income & Other	1,194	12.32	11.24	10.49	11.05
Shareholders' Equity	1,403	1,281	1,226	1,178	1,115
Total Liabilities & Equity	2,263	2,253	2,408	2,480	2,440
Total Debt	710.84	864.4	1,077	1,209	1,260
Net Cash (Debt)	-678.75	-775.9	-878.03	-1,027	-822.72
Net Cash Per Share	-32.15	-37.17	-42.06	-49.21	-39.41
Filing Date Shares Outstanding	20.44	20.88	20.88	20.88	20.88
Total Common Shares Outstanding	20.44	20.88	20.88	20.88	20.88
Working Capital	1,237	1,171	1,122	993.75	1,170
Book Value Per Share	68.63	61.34	58.75	56.42	53.43
Tangible Book Value	1,402	1,280	1,226	1,178	1,115
Tangible Book Value Per Share	68.62	61.33	58.74	56.41	53.42
Buildings	-	3.13	58.32	42.94	42.34
Machinery	-	26.34	22.1	19.08	17.93