Kalyan Jewellers India Limited (BOM: 543278)

Kalyan Jewellers India Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	10,468	1,777	1,409	1,490	3,649	1,609
Cash & Short-Term Investments	10,468	1,777	1,409	1,490	3,649	1,609
Cash Growth	5.78%	26.12%	-5.45%	-59.16%	126.80%	7.17%
Accounts Receivable	4,614	3,283	2,442	1,195	1,127	2,137
Other Receivables	-	413.92	172.18	18.19	8.39	58.99
Receivables	4,614	3,697	2,614	1,213	1,135	2,196
Inventory	87,752	82,976	70,139	57,943	53,031	47,203
Prepaid Expenses	-	285.99	170.6	142.88	96.53	121.49
Other Current Assets	2,787	10,754	10,825	7,625	9,192	7,855
Total Current Assets	105,621	99,490	85,158	68,414	67,103	58,984
Property, Plant & Equipment	24,305	22,779	18,519	18,500	18,757	21,145
Long-Term Investments	51.48	44	43.5	6	-	-
Goodwill	50.56	50.56	50.56	50.56	50.56	50.56
Other Intangible Assets	29.98	38.28	53.33	73.73	98.26	98.79
Long-Term Deferred Tax Assets	1,003	662.3	561.93	449.74	460.58	80.99
Other Long-Term Assets	6,532	5,113	2,743	1,958	2,182	1,828
Total Assets	137,592	128,177	107,129	89,451	88,651	82,187
Accounts Payable	19,102	19,441	11,927	6,566	6,901	5,576
Accrued Expenses	211.52	556.74	513.42	468.22	389.68	295.48
Short-Term Debt	23,882	33,094	34,821	33,034	31,983	35,054
Current Portion of Long-Term Debt	7,958	78.78	186.3	354.91	1,595	501.2
Current Portion of Leases	1,897	1,674	1,226	993.93	860.12	903.44
Current Income Taxes Payable	46.28	25.54	207.26	-	658.37	463.59
Current Unearned Revenue	-	19,473	14,644	10,139	10,070	9,838
Other Current Liabilities	28,641	1,484	161.63	262.42	1,263	145.55
Total Current Liabilities	81,737	75,828	63,687	51,818	53,720	52,777
Long-Term Debt	-	-	77.73	242.72	201.49	848.38
Long-Term Leases	11,763	10,016	6,643	5,667	6,123	6,674
Other Long-Term Liabilities	504.86	27.49	21.79	-	-	-
Total Liabilities	94,005	86,300	70,785	58,072	60,386	60,606
Common Stock	10,312	10,301	10,301	10,301	10,301	8,392
Additional Paid-In Capital	-	16,017	16,017	16,017	16,006	9,208
Retained Earnings	-	14,278	8,819	4,488	2,236	2,452
Comprehensive Income & Other	33,280	1,296	1,211	565.61	-282.49	368.05
Total Common Equity	43,592	41,891	36,347	31,370	28,260	20,421
Minority Interest	-4.22	-12.9	-2.29	9.44	4.96	-30.31
Shareholders' Equity	43,588	41,878	36,345	31,380	28,265	21,581
Total Liabilities & Equity	137,592	128,177	107,129	89,451	88,651	82,187
Total Debt	45,499	44,864	42,955	40,293	40,762	43,981
Net Cash (Debt)	-35,031	-43,087	-41,546	-38,803	-37,114	-42,372
Net Cash Per Share	-33.93	-41.76	-40.33	-37.67	-43.72	-44.22
Filing Date Shares Outstanding	1,028	1,030	1,030	1,030	1,030	839.24
Total Common Shares Outstanding	1,028	1,030	1,030	1,030	1,030	839.24
Working Capital	23,884	23,662	21,471	16,595	13,383	6,207
Book Value Per Share	42.39	40.67	35.29	30.46	27.44	24.33
Tangible Book Value	43,511	41,802	36,243	31,246	28,111	20,271
Tangible Book Value Per Share	42.31	40.58	35.19	30.33	27.29	24.15
Land	-	2,047	1,904	1,904	1,892	1,874
Buildings	-	1,153	1,153	1,077	1,001	997.07
Machinery	-	15,444	12,317	13,075	12,138	12,591
Construction In Progress	-	484.66	200.49	17.35	526.8	242.25

Source: S&P Capital IQ. Standard template. Financial Sources.