Gemstone Investments Balance Sheet

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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Cash & Equivalents	1.42	12.26	16.64	2.29	3.22	9.31	Upgrade
Cash & Short-Term Investments	1.42	12.26	16.64	2.29	3.22	9.31	Upgrade
Cash Growth	-46.72%	-26.33%	627.81%	-28.95%	-65.45%	277.62%	Upgrade
Accounts Receivable	0.2	0	0	0	0.03	0.03	Upgrade
Receivables	205.57	211.51	199.27	210.92	208.41	198.49	Upgrade
Prepaid Expenses	-	-	0	0	0.01	0.03	Upgrade
Other Current Assets	25.77	26.45	29.06	28.21	27.87	27.89	Upgrade
Total Current Assets	232.77	250.22	244.96	241.42	239.51	235.72	Upgrade
Property, Plant & Equipment	0.21	0.11	0.08	0.11	0.13	2.01	Upgrade
Long-Term Investments	19.08	-	-	-	-	-	Upgrade
Other Intangible Assets	0.03	0.03	0.03	0.03	0.1	0.21	Upgrade
Long-Term Deferred Tax Assets	0.1	0.1	0.11	0.14	-	-	Upgrade
Other Long-Term Assets	-0	-0	-	-	-	-	Upgrade
Total Assets	252.18	250.46	245.19	241.69	239.74	237.94	Upgrade
Accounts Payable	-	1.2	-	-	-	-	Upgrade
Accrued Expenses	2.12	2.05	1.14	1.16	1.43	1.33	Upgrade
Current Portion of Long-Term Debt	-	-	-	-	-	0.34	Upgrade
Total Current Liabilities	2.12	3.25	1.14	1.16	1.43	1.67	Upgrade
Long-Term Deferred Tax Liabilities	-	-	-	-	0.07	0.13	Upgrade
Total Liabilities	2.12	3.25	1.14	1.16	1.5	1.8	Upgrade
Common Stock	74.75	74.75	74.75	74.75	74.75	74.75	Upgrade
Additional Paid-In Capital	-	116.55	116.55	16.09	116.55	116.55	Upgrade
Retained Earnings	-	55.91	52.75	149.69	46.93	44.84	Upgrade
Comprehensive Income & Other	175.31	-	-	-	-	-	Upgrade
Shareholders' Equity	250.06	247.21	244.05	240.53	238.23	236.14	Upgrade
Total Liabilities & Equity	252.18	250.46	245.19	241.69	239.74	237.94	Upgrade
Total Debt	-	-	-	-	-	0.34	Upgrade
Net Cash (Debt)	1.42	12.26	16.64	2.29	3.22	8.97	Upgrade
Net Cash Growth	-46.72%	-26.33%	627.81%	-28.95%	-64.12%	504.69%	Upgrade
Net Cash Per Share	0.02	0.16	0.22	0.03	0.04	0.12	Upgrade
Filing Date Shares Outstanding	81.1	74.75	74.75	74.75	74.75	74.75	Upgrade
Total Common Shares Outstanding	81.1	74.75	74.75	74.75	74.75	74.75	Upgrade
Working Capital	230.65	246.97	243.83	240.26	238.08	234.05	Upgrade
Book Value Per Share	3.08	3.31	3.26	3.22	3.19	3.16	Upgrade
Tangible Book Value	250.03	247.18	244.02	240.5	238.13	235.93	Upgrade
Tangible Book Value Per Share	3.08	3.31	3.26	3.22	3.19	3.16	Upgrade
Machinery	-	0.61	0.56	0.56	0.53	4.48	Upgrade

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