Lypsa Gems & Jewellery 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	4.6	4.47	4.47	4.73	5.8
Cash & Short-Term Investments	4.6	4.47	4.47	4.73	5.8
Cash Growth	2.77%	0.16%	-5.58%	-18.45%	40.07%
Accounts Receivable	625.82	600.48	712.4	1,152	2,735
Receivables	625.82	600.48	712.4	1,152	2,735
Inventory	31.58	22.27	8.55	5.04	12.63
Other Current Assets	1.16	-	-	-	-
Total Current Assets	663.16	627.22	725.41	1,162	2,753
Property, Plant & Equipment	22.14	26.96	29.11	31.46	34.18
Other Long-Term Assets	-	0.77	0.32	-	0.21
Total Assets	685.3	654.95	755.04	1,194	2,789
Accounts Payable	351.92	352	368.3	480.52	1,620
Short-Term Debt	143.47	129.76	61.36	60	133.85
Other Current Liabilities	5.21	5.08	4.94	10.78	10.84
Total Current Liabilities	500.61	486.84	434.59	551.3	1,765
Long-Term Deferred Tax Liabilities	2.99	3.2	3.39	2.97	2.94
Other Long-Term Liabilities	-	-	-	-	-0
Total Liabilities	503.6	490.04	437.98	554.27	1,768
Common Stock	294.84	294.84	294.84	294.84	294.84
Retained Earnings	-	-129.93	17.38	-	701.54
Comprehensive Income & Other	-113.14	-	4.84	344.49	24.95
Shareholders' Equity	181.7	164.91	317.06	639.33	1,021
Total Liabilities & Equity	685.3	654.95	755.04	1,194	2,789
Total Debt	143.47	129.76	61.36	60	133.85
Net Cash (Debt)	-138.88	-125.29	-56.89	-55.27	-128.05
Net Cash Per Share	-4.73	-4.25	-1.93	-1.87	-4.34
Filing Date Shares Outstanding	28.88	29.48	29.48	29.48	9.49
Total Common Shares Outstanding	28.88	29.48	29.48	29.48	9.49
Working Capital	162.56	140.38	290.82	610.34	988.26
Book Value Per Share	6.29	5.59	10.75	21.68	107.67
Tangible Book Value	181.7	164.91	317.06	639.33	1,021
Tangible Book Value Per Share	6.29	5.59	10.75	21.68	107.67
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