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

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