PNGS Gargi Fashion Jewellery Limited (BOM:543709)

BOM:543709 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	689.61	198.66	7.01	113.37	6.26	0.19
Short-Term Investments	-	342.64	0.97	-	-	-
Cash & Short-Term Investments	689.61	541.3	7.97	113.37	6.26	0.19
Cash Growth	29.85%	6688.26%	-92.97%	1712.52%	3209.52%	-9.13%
Accounts Receivable	195.71	140.41	18.82	0.28	0.07	0.06
Other Receivables	-	21.56	19.13	7.63	4.09	-
Receivables	195.71	161.97	37.95	7.91	4.16	0.06
Inventory	502.48	317.78	321.06	104.5	68.2	-
Prepaid Expenses	-	1.71	0.81	0.72	0.16	-
Other Current Assets	154.49	59.5	0.59	1.18	1.02	0.02
Total Current Assets	1,542	1,082	368.38	227.68	79.81	0.26
Property, Plant & Equipment	89	42.93	12.2	10.35	2.93	-
Long-Term Investments	1.04	30.39	1.03	-	-	-
Other Intangible Assets	4.55	4.38	2.73	2.57	0.63	-
Long-Term Accounts Receivable	-	8.36	-	-	-	-
Long-Term Deferred Tax Assets	1.8	1.22	0.76	0.33	0.25	-
Other Long-Term Assets	16.04	2.45	1.29	1.26	-	-
Total Assets	1,655	1,172	386.39	242.18	83.62	0.26
Accounts Payable	229.25	83.31	52.33	13.82	13.01	0.06
Accrued Expenses	-	2.21	1.12	2.88	0.86	-
Short-Term Debt	-	-	17.31	7.5	53.13	0.04
Current Portion of Long-Term Debt	-	-	-	0.74	-	-
Current Portion of Leases	16.08	7.43	1.16	1.16	-	-
Current Income Taxes Payable	26.12	10.18	5.21	2.73	1.95	0.01
Current Unearned Revenue	-	4.21	1.2	-	-	-
Other Current Liabilities	10.37	0.82	8.64	2.1	2.37	-
Total Current Liabilities	281.82	108.16	86.97	30.91	71.32	0.1
Long-Term Debt	-	-	-	0.31	-	-
Long-Term Leases	63.01	29.09	2.79	3.68	-	-
Pension & Post-Retirement Benefits	2.83	2.62	1.8	1.45	1.1	-
Other Long-Term Liabilities	45.52	35.24	4.42	-	-	-
Total Liabilities	393.17	175.11	95.98	36.35	72.42	0.1
Common Stock	104.7	103.58	96.28	96.28	0.1	0.1
Additional Paid-In Capital	-	462.89	51.62	51.62	-	-
Retained Earnings	-	430.66	142.6	58.01	11.12	0.06
Comprehensive Income & Other	1,157	-0.27	-0.08	-0.08	-0.02	-
Shareholders' Equity	1,262	996.86	290.41	205.83	11.2	0.16
Total Liabilities & Equity	1,655	1,172	386.39	242.18	83.62	0.26
Total Debt	79.09	36.53	21.25	13.38	53.13	0.04
Net Cash (Debt)	610.52	504.77	-13.28	99.99	-46.87	0.15
Net Cash Growth	21.03%	-	-	-	-	-11.05%
Net Cash Per Share	58.88	50.16	-1.38	21.74	-1673.86	5.46
Filing Date Shares Outstanding	10.4	10.36	9.63	9.63	0.03	0.03
Total Common Shares Outstanding	10.4	10.36	9.63	9.63	0.03	0.03
Working Capital	1,260	974.09	281.41	196.77	8.49	0.16
Book Value Per Share	121.28	96.24	30.16	21.38	399.93	5.79
Tangible Book Value	1,257	992.48	287.69	203.26	10.56	0.16
Tangible Book Value Per Share	120.84	95.82	29.88	21.11	377.29	5.79
Machinery	-	23.24	11.06	6.71	3.13	0.01

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