Gautam Gems 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	0.96	1.45	0.81	1.49	3.95
Cash & Short-Term Investments	0.96	1.45	0.81	1.49	3.95
Cash Growth	-33.88%	79.04%	-45.50%	-62.37%	246.12%
Accounts Receivable	233.4	241.49	248.31	254.46	318.54
Other Receivables	-	-	0.46	-	1.89
Receivables	236.99	249.28	256.22	261.58	321.97
Inventory	483.77	432.4	452.76	198.04	146.48
Prepaid Expenses	-	0.05	0.03	-	-
Other Current Assets	1.37	7.95	8.6	9.07	1.43
Total Current Assets	723.09	691.13	718.41	470.18	473.84
Property, Plant & Equipment	19.45	19.8	20.11	20.37	21.35
Other Long-Term Assets	-	-	-	-	0
Total Assets	742.54	710.93	738.52	490.55	495.18
Accounts Payable	160.1	128.86	181.98	178.58	267.24
Accrued Expenses	-	2.17	0.9	1.61	0.78
Short-Term Debt	-	30.69	31.43	32.33	32.99
Current Portion of Long-Term Debt	55.39	33.34	11.42	29.89	48.5
Current Income Taxes Payable	-	0.9	0.9	1.05	0.76
Other Current Liabilities	5.25	0.2	0.09	0.78	1.1
Total Current Liabilities	220.74	196.15	226.72	244.25	351.37
Long-Term Deferred Tax Liabilities	1.99	2.04	1.55	1.05	0.78
Other Long-Term Liabilities	-0	-	-0	-	-
Total Liabilities	222.73	198.19	228.27	245.29	352.16
Common Stock	428.46	428.46	428.46	190.77	100.67
Additional Paid-In Capital	-	57.81	57.81	34.04	25.03
Retained Earnings	-	24.89	22.4	18.86	15.74
Comprehensive Income & Other	91.35	1.59	1.59	1.59	1.59
Shareholders' Equity	519.82	512.74	510.25	245.26	143.03
Total Liabilities & Equity	742.54	710.93	738.52	490.55	495.18
Total Debt	55.39	64.03	42.85	62.22	81.5
Net Cash (Debt)	-54.43	-62.57	-42.04	-60.73	-77.54
Net Cash Per Share	-1.24	-1.36	-0.88	-3.26	-7.74
Filing Date Shares Outstanding	45.2	46.11	46.11	46.11	10.07
Total Common Shares Outstanding	45.2	46.11	46.11	46.11	10.07
Working Capital	502.36	494.98	491.69	225.93	122.46
Book Value Per Share	11.50	11.12	11.07	5.32	14.21
Tangible Book Value	519.82	512.74	510.25	245.26	143.03
Tangible Book Value Per Share	11.50	11.12	11.07	5.32	14.21
Land	-	18.08	18.08	-	-
Machinery	-	9.76	9.39	8.71	8.68