AJC Jewel Manufacturers 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	15.2	7.18	2.18	1.73	1.09
Short-Term Investments	-	30.26	15.62	4.84	-
Cash & Short-Term Investments	15.2	37.43	17.8	6.57	1.09
Cash Growth	-59.40%	110.29%	170.94%	504.97%	-68.72%
Accounts Receivable	406.09	178.29	130.79	145.84	144.75
Other Receivables	-	8.18	6.25	6.35	3.37
Receivables	438.31	186.47	137.04	152.19	148.12
Inventory	242.74	222.7	168.55	165.28	1.75
Other Current Assets	3.96	10.55	9.36	5.15	2.02
Total Current Assets	700.21	457.16	332.75	329.19	152.98
Property, Plant & Equipment	54.58	31.77	34.78	30.22	8.22
Other Intangible Assets	1.2	0.95	1.08	1.15	0.27
Other Long-Term Assets	88.37	3.64	3.74	4.01	3.96
Total Assets	844.36	493.52	372.35	364.57	165.42
Accounts Payable	0.25	0.25	4.77	153.56	28.73
Accrued Expenses	-	2.82	7.97	5.42	7.77
Short-Term Debt	432.56	303.27	210.42	106.2	66.06
Current Portion of Long-Term Debt	-	9.84	-	-	-
Current Income Taxes Payable	-	10.32	11.42	8.3	5.25
Other Current Liabilities	35.66	1.3	1.15	2.41	6.38
Total Current Liabilities	468.46	327.79	235.74	275.88	114.19
Long-Term Debt	11.22	16.32	14.41	16.5	-
Pension & Post-Retirement Benefits	-	-	1.6	-	-
Long-Term Deferred Tax Liabilities	1.58	1.19	1.02	0.66	0.26
Other Long-Term Liabilities	0.82	0.82	0.82	-0	-
Total Liabilities	482.09	346.13	253.6	293.04	114.46
Common Stock	60.68	44.48	44.48	28.43	28.43
Retained Earnings	-	102.9	74.27	43.09	22.53
Comprehensive Income & Other	300.42	-	-0	-	-
Total Common Equity	361.11	147.39	118.75	71.53	50.96
Minority Interest	1.17	-	-	-	-
Shareholders' Equity	362.27	147.39	118.75	71.53	50.96
Total Liabilities & Equity	844.36	493.52	372.35	364.57	165.42
Total Debt	443.78	329.43	224.83	122.69	66.06
Net Cash (Debt)	-428.58	-292	-207.03	-116.12	-64.98
Net Cash Per Share	-75.45	-65.64	-51.37	-40.84	-22.85
Filing Date Shares Outstanding	6.06	4.45	4.45	2.84	2.84
Total Common Shares Outstanding	6.06	4.45	4.45	2.84	2.84
Working Capital	231.75	129.36	97.01	53.3	38.78
Book Value Per Share	59.57	33.13	26.70	25.16	17.92
Tangible Book Value	359.91	146.43	117.67	70.37	50.69
Tangible Book Value Per Share	59.37	32.92	26.45	24.75	17.83
Buildings	-	12.39	12.39	2.63	2.63
Machinery	-	28.4	28.53	24.84	6.5
Construction In Progress	-	-	-	5.97	-