Sagar Diamonds 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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	190.26	187.48	180.85	170.79	132.09	74.91	Upgrade
Cash & Short-Term Investments	190.26	187.48	180.85	170.79	132.09	74.91	Upgrade
Cash Growth	5.21%	3.66%	5.89%	29.30%	76.33%	5475.73%	Upgrade
Accounts Receivable	-	-	-	106,232	75,781	37,864	Upgrade
Receivables	20.61	0.7	0.82	106,232	75,781	37,866	Upgrade
Inventory	-	-	-	3,153	6,816	3,049	Upgrade
Prepaid Expenses	-	-	-	0.21	0.13	0.05	Upgrade
Other Current Assets	-	19.31	17.64	28,681	364.24	13,447	Upgrade
Total Current Assets	210.87	207.48	199.32	138,236	83,093	54,436	Upgrade
Property, Plant & Equipment	154.76	154.76	154.76	153.34	76.96	58.98	Upgrade
Long-Term Deferred Tax Assets	-	-	-	-	0.23	-	Upgrade
Other Long-Term Assets	2.07	2.07	2.07	2.62	2.62	2.12	Upgrade
Total Assets	367.69	364.3	356.14	138,392	83,173	54,497	Upgrade
Accounts Payable	43.55	40.02	10.23	52,512	21,333	11,134	Upgrade
Accrued Expenses	2.41	2.46	2.03	5.29	16.19	1.71	Upgrade
Short-Term Debt	-	-	-	-	9.31	-	Upgrade
Current Portion of Long-Term Debt	-	-	2.15	2	6.19	6.6	Upgrade
Current Income Taxes Payable	-	-	-	-	0.03	23.23	Upgrade
Other Current Liabilities	-	-	-	84,764	60,899	42,675	Upgrade
Total Current Liabilities	45.96	42.48	14.42	137,284	82,264	53,841	Upgrade
Long-Term Debt	-	-	2.11	5.45	8.45	43.98	Upgrade
Pension & Post-Retirement Benefits	0.93	0.93	0.93	0.93	0.62	-	Upgrade
Long-Term Deferred Tax Liabilities	1.45	1.45	1.45	1.45	-	2.77	Upgrade
Total Liabilities	48.33	44.85	18.91	137,292	82,273	53,888	Upgrade
Common Stock	126.44	126.44	126.44	126.44	126.44	126.44	Upgrade
Additional Paid-In Capital	-	118.34	118.34	118.34	118.34	118.34	Upgrade
Retained Earnings	-	74.68	92.45	856.03	655.36	364.6	Upgrade
Comprehensive Income & Other	192.92	-	-	-	-	-	Upgrade
Shareholders' Equity	319.36	319.45	337.23	1,101	900.14	609.37	Upgrade
Total Liabilities & Equity	367.69	364.3	356.14	138,392	83,173	54,497	Upgrade
Total Debt	-	-	4.27	7.45	23.94	50.58	Upgrade
Net Cash (Debt)	190.26	187.48	176.58	163.34	108.15	24.33	Upgrade
Net Cash Growth	7.75%	6.17%	8.11%	51.03%	344.44%	-	Upgrade
Net Cash Per Share	17.24	14.83	13.97	12.92	8.55	1.92	Upgrade
Filing Date Shares Outstanding	9.4	12.64	12.64	12.64	12.64	12.64	Upgrade
Total Common Shares Outstanding	9.4	12.64	12.64	12.64	12.64	12.64	Upgrade
Working Capital	164.91	165.01	184.9	952.66	829.39	595.01	Upgrade
Book Value Per Share	33.97	25.27	26.67	87.06	71.19	48.20	Upgrade
Tangible Book Value	319.36	319.45	337.23	1,101	900.14	609.37	Upgrade
Tangible Book Value Per Share	33.97	25.27	26.67	87.06	71.19	48.20	Upgrade
Land	-	2.51	2.51	2.51	2.51	2.51	Upgrade
Buildings	-	72	72	70.85	15.97	7.9	Upgrade
Machinery	-	104.55	104.55	104.27	71.66	49.24	Upgrade
Construction In Progress	-	-	-	-	-	5.44	Upgrade

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