Gautam Gems 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	0.93	1.45	0.81	1.49	3.95	1.14
Cash & Short-Term Investments	0.93	1.45	0.81	1.49	3.95	1.14
Cash Growth	69.22%	79.04%	-45.50%	-62.37%	246.12%	-83.75%
Accounts Receivable	231.65	241.49	248.31	254.46	318.54	119.07
Other Receivables	-	-	0.46	-	1.89	3.87
Receivables	232.7	249.28	256.22	261.58	321.97	124.43
Inventory	502.56	432.4	452.76	198.04	146.48	222.23
Prepaid Expenses	-	0.05	0.03	-	-	-
Other Current Assets	8.41	7.95	8.6	9.07	1.43	2.38
Total Current Assets	744.6	691.13	718.41	470.18	473.84	350.19
Property, Plant & Equipment	19.56	19.8	20.11	20.37	21.35	22.35
Other Long-Term Assets	-	-	-	-	0	0
Total Assets	764.16	710.93	738.52	490.55	495.18	372.54
Accounts Payable	191.09	128.86	181.98	178.58	267.24	173.4
Accrued Expenses	-	2.17	0.9	1.61	0.78	0.32
Short-Term Debt	-	30.69	31.43	32.33	32.99	33.81
Current Portion of Long-Term Debt	52.62	33.34	11.42	29.89	48.5	24.97
Current Income Taxes Payable	-	0.9	0.9	1.05	0.76	-
Other Current Liabilities	2.94	0.2	0.09	0.78	1.1	0.52
Total Current Liabilities	246.65	196.15	226.72	244.25	351.37	233.01
Long-Term Deferred Tax Liabilities	2.04	2.04	1.55	1.05	0.78	0.52
Other Long-Term Liabilities	-	-	-0	-	-	-
Total Liabilities	248.68	198.19	228.27	245.29	352.16	233.53
Common Stock	428.46	428.46	428.46	190.77	100.67	100.67
Additional Paid-In Capital	-	57.81	57.81	34.04	25.03	25.03
Retained Earnings	-	24.89	22.4	18.86	15.74	11.72
Comprehensive Income & Other	87.01	1.59	1.59	1.59	1.59	1.59
Shareholders' Equity	515.47	512.74	510.25	245.26	143.03	139.01
Total Liabilities & Equity	764.16	710.93	738.52	490.55	495.18	372.54
Total Debt	52.62	64.03	42.85	62.22	81.5	58.78
Net Cash (Debt)	-51.69	-62.57	-42.04	-60.73	-77.54	-57.64
Net Cash Per Share	-1.12	-1.36	-0.88	-3.26	-7.74	-5.75
Filing Date Shares Outstanding	47.73	46.11	46.11	46.11	10.07	10.07
Total Common Shares Outstanding	47.73	46.11	46.11	46.11	10.07	10.07
Working Capital	497.95	494.98	491.69	225.93	122.46	117.18
Book Value Per Share	10.80	11.12	11.07	5.32	14.21	13.81
Tangible Book Value	515.47	512.74	510.25	245.26	143.03	139.01
Tangible Book Value Per Share	10.80	11.12	11.07	5.32	14.21	13.81
Land	-	18.08	18.08	-	-	-
Machinery	-	9.76	9.39	8.71	8.68	8.18

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