Bhakti Gems and Jewellery Limited (BOM:540545)

Bhakti Gems and Jewellery Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.47	68.38	0.29	0.49	0.58
Cash & Short-Term Investments	0.47	68.38	0.29	0.49	0.58
Cash Growth	-99.31%	23480.69%	-41.07%	-15.76%	-77.66%
Accounts Receivable	80.11	52.03	157.08	135.93	43.93
Other Receivables	-	5.29	4.17	4.58	4.74
Receivables	80.11	57.31	161.25	140.5	48.67
Inventory	147.78	116.48	84.9	151.72	169.22
Prepaid Expenses	-	0.11	0.09	0.01	0.02
Other Current Assets	22.33	4.68	5.37	3.77	5.29
Total Current Assets	250.68	246.96	251.9	296.5	223.78
Property, Plant & Equipment	10.38	10.26	10.4	2.79	2.18
Other Intangible Assets	-	0.37	0.4	0.4	0.28
Other Long-Term Assets	-	-	-	0	0
Total Assets	261.06	257.59	262.7	299.68	226.23
Accounts Payable	2.5	1.82	3.3	4.98	0.48
Accrued Expenses	3.32	0.62	0.73	0.35	0.46
Short-Term Debt	12.42	16.84	88.15	134.49	73.7
Current Income Taxes Payable	-	2.6	2.5	0.13	0.7
Other Current Liabilities	0.57	0.31	0.61	0.34	0.21
Total Current Liabilities	18.81	22.19	95.28	140.29	75.55
Long-Term Deferred Tax Liabilities	0.33	0.27	0.2	0.14	0.08
Other Long-Term Liabilities	-	-	-0	0	-
Total Liabilities	19.14	22.45	95.48	140.43	75.63
Common Stock	150.4	150.4	100.26	100.26	100.26
Additional Paid-In Capital	-	51.5	41.47	41.47	41.47
Retained Earnings	-	33.38	25.61	17.52	8.87
Comprehensive Income & Other	91.53	-0.13	-0.13	-	-
Shareholders' Equity	241.93	235.14	167.21	159.25	150.6
Total Liabilities & Equity	261.06	257.59	262.7	299.68	226.23
Total Debt	12.42	16.84	88.15	134.49	73.7
Net Cash (Debt)	-11.95	51.54	-87.86	-134	-73.12
Net Cash Per Share	-0.79	3.43	-8.72	-13.43	-7.52
Filing Date Shares Outstanding	14.81	15.04	10.03	10.03	10.03
Total Common Shares Outstanding	14.81	15.04	10.03	10.03	10.03
Working Capital	231.87	224.78	156.62	156.2	148.23
Book Value Per Share	16.34	15.63	16.68	15.88	15.02
Tangible Book Value	241.93	234.78	166.81	158.85	150.32
Tangible Book Value Per Share	16.34	15.61	16.64	15.84	14.99
Machinery	-	11.81	11.19	3.48	2.71

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