Uday Jewellery Industries 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	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
Cash & Equivalents	-	13.31	28.57	38.82	0.45	16.44
Cash & Short-Term Investments	169.99	13.31	28.57	38.82	0.45	16.44
Cash Growth	187.65%	-53.41%	-26.40%	8468.43%	-97.25%	1991.60%
Accounts Receivable	-	694.43	478.41	443.25	342.49	290.96
Other Receivables	-	16.39	15.47	19.25	18.16	18.56
Receivables	-	710.83	493.88	462.5	360.65	309.51
Inventory	-	532.09	504.03	508.11	456.91	277.31
Other Current Assets	-	6.46	4.72	6.19	19.11	29.77
Total Current Assets	-	1,263	1,031	1,016	837.12	633.03
Property, Plant & Equipment	-	62.67	50.21	38.02	13.77	7.69
Other Intangible Assets	-	0.4	0.46	0.51	-	-
Long-Term Deferred Tax Assets	-	0.43	0.49	1.05	0.65	0.33
Other Long-Term Assets	-	11.14	11.49	4.53	4.53	4.54
Total Assets	-	1,337	1,094	1,060	879.15	668.65
Accounts Payable	-	6.74	76.21	31.83	12.61	4.96
Accrued Expenses	-	0.04	0.02	-	-	-
Short-Term Debt	-	230.94	225.11	312.11	249.24	105.81
Current Portion of Long-Term Debt	-	3.68	9.9	9.13	7.52	0.61
Current Income Taxes Payable	-	7.47	6.59	11.51	3.68	1.68
Other Current Liabilities	-	6.64	5.59	3.42	4.23	3.41
Total Current Liabilities	-	255.51	323.43	368	277.27	116.47
Long-Term Debt	-	11.64	0.9	10.86	16.07	23.59
Pension & Post-Retirement Benefits	-	3.08	2.11	0.6	0.57	0.49
Other Long-Term Liabilities	-	0	-0	0	-	-
Total Liabilities	-	270.23	326.44	379.47	293.91	140.55
Common Stock	-	229.22	220.22	220.22	220.22	220.22
Additional Paid-In Capital	-	279.87	150.27	150.27	150.27	150.27
Retained Earnings	-	490.84	382.18	295.05	200.03	142.89
Comprehensive Income & Other	-	67.17	14.72	14.72	14.72	14.72
Shareholders' Equity	1,307	1,067	767.39	680.26	585.24	528.1
Total Liabilities & Equity	-	1,337	1,094	1,060	879.15	668.65
Total Debt	259.02	246.25	235.91	332.1	272.83	130.01
Net Cash (Debt)	-89.03	-232.94	-207.34	-293.28	-272.37	-113.57
Net Cash Per Share	-2.79	-10.48	-9.42	-13.32	-12.37	-5.16
Filing Date Shares Outstanding	23.83	22.92	22.02	22.02	22.02	22.02
Total Common Shares Outstanding	23.83	22.92	22.02	22.02	22.02	22.02
Working Capital	-	1,007	707.76	647.62	559.85	516.56
Book Value Per Share	56.99	46.55	34.85	30.89	26.58	23.98
Tangible Book Value	1,307	1,067	766.93	679.75	585.24	528.1
Tangible Book Value Per Share	56.97	46.54	34.83	30.87	26.58	23.98
Machinery	-	61.19	41.06	26.58	17.79	15.62
Construction In Progress	-	-	-	24.07	6.05	0.23
Leasehold Improvements	-	25.79	25.39	-	-	-

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