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

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