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

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