AJC Jewel Manufacturers 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
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
Cash & Equivalents	3.67	7.18	2.18	1.73	1.09	3.47
Short-Term Investments	-	30.26	15.62	4.84	-	-
Cash & Short-Term Investments	3.67	37.43	17.8	6.57	1.09	3.47
Cash Growth	-	110.29%	170.94%	504.97%	-68.72%	-
Accounts Receivable	355.86	178.29	130.79	145.84	144.75	5.18
Other Receivables	-	8.18	6.25	6.35	3.37	10.01
Receivables	375.73	186.47	137.04	152.19	148.12	15.2
Inventory	199	222.7	168.55	165.28	1.75	68.82
Other Current Assets	3.74	10.55	9.36	5.15	2.02	1.94
Total Current Assets	582.14	457.16	332.75	329.19	152.98	89.43
Property, Plant & Equipment	45.46	31.77	34.78	30.22	8.22	7.91
Other Intangible Assets	0.89	0.95	1.08	1.15	0.27	-
Other Long-Term Assets	83.82	3.64	3.74	4.01	3.96	3.7
Total Assets	712.31	493.52	372.35	364.57	165.42	101.05
Accounts Payable	2.22	0.25	4.77	153.56	28.73	24.03
Accrued Expenses	-	2.82	7.97	5.42	7.77	10.93
Short-Term Debt	-	303.27	210.42	106.2	66.06	23.86
Current Portion of Long-Term Debt	373.61	9.84	-	-	-	-
Current Income Taxes Payable	9.47	10.32	11.42	8.3	5.25	3.69
Other Current Liabilities	3.61	1.3	1.15	2.41	6.38	0.12
Total Current Liabilities	388.91	327.79	235.74	275.88	114.19	62.63
Long-Term Debt	12.38	16.32	14.41	16.5	-	-
Pension & Post-Retirement Benefits	-	-	1.6	-	-	-
Long-Term Deferred Tax Liabilities	1.51	1.19	1.02	0.66	0.26	0.12
Other Long-Term Liabilities	0.82	0.82	0.82	-0	-	-
Total Liabilities	403.62	346.13	253.6	293.04	114.46	62.75
Common Stock	60.68	44.48	44.48	28.43	28.43	28.43
Retained Earnings	248.01	102.9	74.27	43.09	22.53	9.87
Comprehensive Income & Other	-	-	-0	-	-	-
Shareholders' Equity	308.69	147.39	118.75	71.53	50.96	38.3
Total Liabilities & Equity	712.31	493.52	372.35	364.57	165.42	101.05
Total Debt	385.98	329.43	224.83	122.69	66.06	23.86
Net Cash (Debt)	-382.31	-292	-207.03	-116.12	-64.98	-20.38
Net Cash Per Share	-78.40	-65.64	-51.37	-40.84	-22.85	-7.17
Filing Date Shares Outstanding	5.3	4.45	4.45	2.84	2.84	2.84
Total Common Shares Outstanding	5.3	4.45	4.45	2.84	2.84	2.84
Working Capital	193.23	129.36	97.01	53.3	38.78	26.8
Book Value Per Share	58.22	33.13	26.70	25.16	17.92	13.47
Tangible Book Value	307.81	146.43	117.67	70.37	50.69	38.3
Tangible Book Value Per Share	58.05	32.92	26.45	24.75	17.83	13.47
Buildings	-	12.39	12.39	2.63	2.63	-
Machinery	-	28.4	28.53	24.84	6.5	5.54
Construction In Progress	-	-	-	5.97	-	2.56

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