Lypsa Gems & Jewellery 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	4.55	4.47	4.47	4.73	5.8	4.89
Short-Term Investments	-	-	-	-	-	-0.75
Cash & Short-Term Investments	4.55	4.47	4.47	4.73	5.8	4.14
Cash Growth	2.13%	0.16%	-5.58%	-18.45%	40.07%	-0.31%
Accounts Receivable	608.08	600.48	712.4	1,152	2,735	2,803
Receivables	608.08	600.48	712.4	1,152	2,735	2,805
Inventory	7.86	22.27	8.55	5.04	12.63	27.34
Other Current Assets	1.05	-	-	-	-	-
Total Current Assets	621.53	627.22	725.41	1,162	2,753	2,836
Property, Plant & Equipment	25.9	26.96	29.11	31.46	34.18	36.91
Long-Term Investments	-	-	-	-	-	0.87
Other Long-Term Assets	-	0.77	0.32	-	0.21	-
Total Assets	647.44	654.95	755.04	1,194	2,789	2,874
Accounts Payable	352.64	352	368.3	480.52	1,620	1,656
Short-Term Debt	-	129.76	61.36	60	133.85	206.05
Other Current Liabilities	125.46	5.08	4.94	10.78	10.84	12.12
Total Current Liabilities	478.1	486.84	434.59	551.3	1,765	1,874
Long-Term Deferred Tax Liabilities	3.2	3.2	3.39	2.97	2.94	3.22
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	481.31	490.04	437.98	554.27	1,768	1,877
Common Stock	294.84	294.84	294.84	294.84	294.84	294.84
Retained Earnings	-	-129.93	17.38	-	701.54	-
Comprehensive Income & Other	-128.71	-	4.84	344.49	24.95	702.4
Shareholders' Equity	166.13	164.91	317.06	639.33	1,021	997.24
Total Liabilities & Equity	647.44	654.95	755.04	1,194	2,789	2,874
Total Debt	-	129.76	61.36	60	133.85	206.05
Net Cash (Debt)	4.55	-125.29	-56.89	-55.27	-128.05	-201.91
Net Cash Per Share	0.15	-4.25	-1.93	-1.87	-4.34	-6.85
Filing Date Shares Outstanding	32.8	29.48	29.48	29.48	9.49	27.6
Total Common Shares Outstanding	32.8	29.48	29.48	29.48	9.49	27.6
Working Capital	143.43	140.38	290.82	610.34	988.26	962.67
Book Value Per Share	5.06	5.59	10.75	21.68	107.67	36.13
Tangible Book Value	166.13	164.91	317.06	639.33	1,021	997.24
Tangible Book Value Per Share	5.06	5.59	10.75	21.68	107.67	36.13
Land	-	5.72	5.72	5.72	5.72	-
Buildings	-	14.71	14.71	14.71	14.71	-
Machinery	-	45.44	45.44	45.44	45.44	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.