Uday Jewellery Industries 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	25.82	13.31	28.57	38.82	0.45
Short-Term Investments	14.85	-	-	-	-
Cash & Short-Term Investments	40.67	13.31	28.57	38.82	0.45
Cash Growth	205.51%	-53.41%	-26.40%	8468.43%	-97.25%
Accounts Receivable	1,339	694.43	478.41	443.25	342.49
Other Receivables	-	16.39	15.47	19.25	18.16
Receivables	1,339	710.83	493.88	462.5	360.65
Inventory	2,054	532.09	504.03	508.11	456.91
Other Current Assets	214.11	6.46	4.72	6.19	19.11
Total Current Assets	3,648	1,263	1,031	1,016	837.12
Property, Plant & Equipment	127.89	62.67	50.21	38.02	13.77
Other Intangible Assets	1.25	0.4	0.46	0.51	-
Long-Term Deferred Tax Assets	1.28	0.43	0.49	1.05	0.65
Other Long-Term Assets	26.7	11.14	11.49	4.53	4.53
Total Assets	3,805	1,337	1,094	1,060	879.15
Accounts Payable	25.49	6.74	76.21	31.83	12.61
Accrued Expenses	9.26	0.04	0.02	-	-
Short-Term Debt	-	230.94	225.11	312.11	249.24
Current Portion of Long-Term Debt	-	3.68	9.9	9.13	7.52
Current Income Taxes Payable	47.74	7.47	6.59	11.51	3.68
Other Current Liabilities	20.38	6.64	5.59	3.42	4.23
Total Current Liabilities	102.87	255.51	323.43	368	277.27
Long-Term Debt	1,620	11.64	0.9	10.86	16.07
Pension & Post-Retirement Benefits	8.52	3.08	2.11	0.6	0.57
Other Long-Term Liabilities	-0	0	-0	0	-
Total Liabilities	1,731	270.23	326.44	379.47	293.91
Common Stock	343.94	229.22	220.22	220.22	220.22
Additional Paid-In Capital	-	279.87	150.27	150.27	150.27
Retained Earnings	-	490.84	382.18	295.05	200.03
Comprehensive Income & Other	1,730	67.17	14.72	14.72	14.72
Shareholders' Equity	2,074	1,067	767.39	680.26	585.24
Total Liabilities & Equity	3,805	1,337	1,094	1,060	879.15
Total Debt	1,620	246.25	235.91	332.1	272.83
Net Cash (Debt)	-1,579	-232.94	-207.34	-293.28	-272.37
Net Cash Per Share	-47.59	-10.48	-9.42	-13.32	-12.37
Filing Date Shares Outstanding	23.59	22.92	22.02	22.02	22.02
Total Common Shares Outstanding	23.59	22.92	22.02	22.02	22.02
Working Capital	3,545	1,007	707.76	647.62	559.85
Book Value Per Share	87.93	46.55	34.85	30.89	26.58
Tangible Book Value	2,073	1,067	766.93	679.75	585.24
Tangible Book Value Per Share	87.88	46.54	34.83	30.87	26.58
Machinery	-	61.19	41.06	26.58	17.79
Construction In Progress	-	-	-	24.07	6.05
Leasehold Improvements	-	25.79	25.39	-	-