Gemstone Investments Income Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Operating Revenue	4.24	-	-	-	-	-
Other Revenue	12.46	12.46	21.05	11.88	9.06	20.33
Revenue	16.7	12.46	21.05	11.88	9.06	20.33
Revenue Growth (YoY)	13.59%	-40.84%	77.14%	31.11%	-55.42%	1.42%
Cost of Revenue	0.03	0.03	-0.03	0.01	-0.01	0.02
Gross Profit	16.66	12.42	21.08	11.88	9.07	20.31
Selling, General & Admin	2.43	2.03	0.68	0.57	0.38	1.75
Other Operating Expenses	10.44	5.67	2.28	2.42	1.41	1.52
Operating Expenses	13.84	7.72	3	3.12	2.15	3.84
Operating Income	2.82	4.7	18.09	8.76	6.92	16.47
Interest Expense	-0.25	-0.09	-0.12	-0	-0.76	-0.07
Other Non Operating Income (Expenses)	-0.03	-0.03	-13.12	-6.11	-3.4	-11.2
EBT Excluding Unusual Items	2.55	4.59	4.85	2.65	2.76	5.2
Gain (Loss) on Sale of Assets	-	-	-	-	0.07	0.08
Pretax Income	2.55	4.59	4.85	2.65	2.83	5.28
Income Tax Expense	1.52	1.43	1.34	0.35	0.74	1.38
Net Income	1.02	3.16	3.52	2.3	2.09	3.9
Net Income to Common	1.02	3.16	3.52	2.3	2.09	3.9
Net Income Growth	-	-10.12%	53.09%	9.84%	-46.39%	-47.30%
Shares Outstanding (Basic)	67	75	75	75	75	75
Shares Outstanding (Diluted)	67	75	75	75	75	75
EPS (Basic)	0.02	0.04	0.05	0.03	0.03	0.05
EPS (Diluted)	0.01	0.04	0.05	0.03	0.03	0.05
EPS Growth	-	-14.98%	53.09%	9.84%	-46.19%	-47.50%
Free Cash Flow	-	-4.29	14.47	-0.93	-6.69	7.4
Free Cash Flow Per Share	-	-0.06	0.19	-0.01	-0.09	0.10
Gross Margin	99.80%	99.73%	100.15%	99.95%	100.08%	99.91%
Operating Margin	16.89%	37.75%	85.92%	73.72%	76.30%	81.01%
Profit Margin	6.12%	25.38%	16.71%	19.33%	23.08%	19.19%
Free Cash Flow Margin	-	-34.46%	68.74%	-7.82%	-73.80%	36.41%
EBITDA	2.83	4.72	18.12	8.82	7.17	16.93
EBITDA Margin	16.97%	37.91%	86.06%	74.18%	79.09%	83.26%
D&A For EBITDA	0.01	0.02	0.03	0.05	0.25	0.46
EBIT	2.82	4.7	18.09	8.76	6.92	16.47
EBIT Margin	16.89%	37.75%	85.92%	73.72%	76.30%	81.01%
Effective Tax Rate	59.86%	31.13%	27.51%	13.35%	26.01%	26.07%
Revenue as Reported	16.7	12.46	21.05	11.88	9.13	20.41

Source: S&P Global Market Intelligence. Standard template. Financial Sources.