Aayush Art and Bullion 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	6.8	7.67	14.06	3.66	3.37
Cash & Short-Term Investments	6.8	7.67	14.06	3.66	3.37
Cash Growth	-11.40%	-45.45%	284.16%	8.54%	250.61%
Accounts Receivable	989.98	273.95	0.13	3.85	-
Other Receivables	-	-	-	-	0.1
Receivables	1,070	277.4	138.99	3.85	0.1
Inventory	170.01	196.49	3.37	1.84	35.56
Other Current Assets	4.83	1.69	-	0.06	0.06
Total Current Assets	1,251	483.25	156.43	9.4	39.09
Property, Plant & Equipment	1.38	1.76	1.18	1.37	1.08
Long-Term Investments	-	0.75	-	-	-
Long-Term Deferred Tax Assets	-	0.13	0.04	-	0.09
Other Long-Term Assets	0.58	93.58	93.15	90.9	31.91
Total Assets	1,253	579.46	250.8	101.68	72.17
Accounts Payable	616.51	40.49	0.81	0.07	-
Accrued Expenses	0.7	0.54	0.55	0.69	0.06
Short-Term Debt	-	2.1	0.11	0.74	-
Current Income Taxes Payable	27.41	6.15	0.77	0.68	-
Other Current Liabilities	0.8	1.32	1.25	0.3	0.3
Total Current Liabilities	645.41	50.6	3.48	2.48	0.36
Long-Term Deferred Tax Liabilities	0	-	-	-	-
Total Liabilities	645.42	50.6	3.48	2.48	0.36
Common Stock	153.12	153.12	124.12	30.12	30.12
Additional Paid-In Capital	-	332.64	93.66	46.66	46.66
Retained Earnings	-	18.35	0.29	-2.34	-4.98
Comprehensive Income & Other	454.66	24.75	29.25	24.75	-
Shareholders' Equity	607.79	528.87	247.32	99.2	71.81
Total Liabilities & Equity	1,253	579.46	250.8	101.68	72.17
Total Debt	-	2.1	0.11	0.74	-
Net Cash (Debt)	6.8	5.57	13.96	2.92	3.37
Net Cash Growth	21.98%	-60.08%	377.85%	-13.40%	250.61%
Net Cash Per Share	0.44	0.40	1.46	0.92	1.12
Filing Date Shares Outstanding	15.38	15.31	13.01	3.01	3.01
Total Common Shares Outstanding	15.38	15.31	12.41	3.01	3.01
Working Capital	605.83	432.66	152.95	6.93	38.73
Book Value Per Share	39.53	34.54	19.93	32.93	23.84
Tangible Book Value	607.79	528.87	247.32	99.2	71.81
Tangible Book Value Per Share	39.53	34.54	19.93	32.93	23.84
Machinery	-	5.01	3.97	3.88	3.32

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