International Gemological Institute Limited (BOM:544311)

BOM:544311 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	5,603	816.3	984	1,395	1,914	340.33
Short-Term Investments	-	5,175	3,658	4,818	1,299	1,652
Cash & Short-Term Investments	5,603	5,991	4,642	6,212	3,214	1,992
Cash Growth	-	29.07%	-25.28%	93.31%	61.30%	21.86%
Accounts Receivable	2,402	2,918	2,344	1,708	1,255	630.54
Other Receivables	13.01	304.4	-	2,048	221.32	40.3
Receivables	2,415	3,222	2,344	3,756	1,476	670.84
Inventory	10.35	12.52	27	6.5	7.53	1.43
Prepaid Expenses	-	110.77	-	62.19	36.68	5.31
Other Current Assets	5,524	243.62	3,790	153.57	198.78	87.52
Total Current Assets	13,553	9,580	10,803	10,191	4,933	2,758
Property, Plant & Equipment	3,885	3,681	3,495	3,122	2,967	1,072
Long-Term Investments	-	2,013	-	34.7	764.5	-
Goodwill	1,578	1,531	1,140	1,006	1,014	-
Other Intangible Assets	770.62	775.95	39	53.43	37.66	31.37
Long-Term Deferred Tax Assets	111.27	77.6	171	172.91	70.91	-
Other Long-Term Assets	1,752	919.49	1,903	461.53	521.92	229.62
Total Assets	21,651	18,578	17,551	15,041	10,310	4,090

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	481.85	524.26	911	590.51	194.75	52.42
Accrued Expenses	-	521.26	50	693.2	594.46	176.6
Current Portion of Leases	216.76	223.31	235	226.47	217.79	56.05
Current Income Taxes Payable	100.07	37.35	50	23.42	46.19	12.07
Current Unearned Revenue	-	448.26	-	272.3	274.55	-
Other Current Liabilities	1,369	145.92	847	1,233	13,586	89.15
Total Current Liabilities	2,167	1,900	2,093	3,039	14,913	386.29
Long-Term Debt	-	-	-	-	0.34	-
Long-Term Leases	1,281	1,204	1,191	1,224	1,288	211
Pension & Post-Retirement Benefits	-	11.44	171	32.66	148.74	43.87
Long-Term Deferred Tax Liabilities	106.6	45.24	-	-	3.73	58.45
Other Long-Term Liabilities	586.21	537.07	-1	117.61	-	-
Total Liabilities	4,141	3,698	3,454	4,413	16,354	699.61

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	864.32	864.32	864	864.32	3.95	3.95
Additional Paid-In Capital	-	15,077	-	15,110	952.09	-
Retained Earnings	-	11,820	-	7,886	6,305	3,385
Comprehensive Income & Other	16,646	-12,882	13,233	-13,233	-13,305	2.24
Shareholders' Equity	17,510	14,880	14,097	10,627	-6,044	3,391
Total Liabilities & Equity	21,651	18,578	17,551	15,041	10,310	4,090

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	1,497	1,428	1,426	1,451	1,506	267.05
Net Cash (Debt)	4,106	4,564	3,216	4,762	1,708	1,725
Net Cash Growth	-	41.91%	-32.46%	178.81%	-1.01%	17.23%
Net Cash Per Share	6.75	10.23	7.44	11.45	4.30	4.35
Filing Date Shares Outstanding	432.2	432.16	432.64	432.16	396.78	396.78
Total Common Shares Outstanding	432.2	432.16	432.64	432.16	396.78	396.78
Working Capital	11,386	7,680	8,710	7,152	-9,980	2,371
Book Value Per Share	40.51	34.43	32.58	24.59	-15.23	8.55
Tangible Book Value	15,162	12,573	12,918	9,568	-7,096	3,359
Tangible Book Value Per Share	35.08	29.09	29.86	22.14	-17.88	8.47
Land	-	9.82	-	8.05	8.33	-
Buildings	-	895.97	-	842.56	834.73	516.11
Machinery	-	1,625	-	1,206	1,029	578.14
Construction In Progress	-	618.7	-	360.89	201.58	2.49
Leasehold Improvements	-	156.53	-	139.5	136.47	49.87

Data Source: S&P Global Market Intelligence Last updated: Oct 21, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 27, 2026

Data Sources Report a data error