Gem Aromatics Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	11.31	158.84	105.83	49.72	81.66
Short-Term Investments	-	122	-	-	-
Trading Asset Securities	0.41	0.4	-	-	-
Cash & Short-Term Investments	11.72	281.24	105.83	49.72	81.66
Cash Growth	-95.83%	165.75%	112.84%	-39.11%	-
Accounts Receivable	1,410	453.3	796.36	824.73	525.79
Other Receivables	0.37	13.54	2.9	42.91	47.69
Receivables	1,411	467.18	800.66	893.81	575.32
Inventory	1,661	1,745	1,425	1,029	818.84
Prepaid Expenses	58.15	24.28	28.67	14.7	12.9
Other Current Assets	285.48	287.17	84.28	130.5	104.65
Total Current Assets	3,428	2,805	2,445	2,118	1,593
Property, Plant & Equipment	1,799	798.96	466.05	363.92	262.62
Long-Term Investments	-	-	-	0.1	0
Other Intangible Assets	0.92	0.65	0.62	0.23	0.37
Long-Term Deferred Tax Assets	18.56	11.61	7.32	-	-
Other Long-Term Assets	99.33	69.82	39.15	3.22	3.28
Total Assets	5,345	3,686	2,958	2,488	1,860
Accounts Payable	232.32	189.12	211.21	146.24	156.69
Accrued Expenses	18.43	11.4	29.77	54.54	32.45
Short-Term Debt	1,420	838.82	889.71	768.63	551.02
Current Portion of Long-Term Debt	117.05	32.5	1.07	-	3
Current Portion of Leases	4.11	4.9	3.47	-	-
Current Income Taxes Payable	4.45	29.91	5.04	26.61	5.92
Other Current Liabilities	1.68	30.77	14.12	2.88	4.28
Total Current Liabilities	1,798	1,137	1,154	998.89	753.37
Long-Term Debt	686.79	239.93	2.83	-	-
Long-Term Leases	20.7	2.85	4.92	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.23	2.61
Total Liabilities	2,505	1,380	1,162	999.54	757.46
Common Stock	93.71	93.71	17.85	17.85	17.85
Additional Paid-In Capital	401.98	401.98	477.84	477.84	477.84
Retained Earnings	2,381	1,847	1,346	1,007	610.34
Comprehensive Income & Other	-36.5	-36.99	-46.13	-13.75	-3.85
Shareholders' Equity	2,840	2,305	1,796	1,489	1,102
Total Liabilities & Equity	5,345	3,686	2,958	2,488	1,860
Total Debt	2,249	1,119	902	768.63	554.03
Net Cash (Debt)	-2,237	-837.76	-796.17	-718.9	-472.37
Net Cash Per Share	-47.74	-17.88	-16.99	-402.78	-264.65
Filing Date Shares Outstanding	46.85	46.85	8.92	1.78	1.78
Total Common Shares Outstanding	46.85	46.85	8.92	1.78	1.78
Working Capital	1,630	1,667	1,290	1,119	840
Book Value Per Share	60.61	49.21	201.19	834.15	617.51
Tangible Book Value	2,839	2,305	1,795	1,489	1,102
Tangible Book Value Per Share	60.59	49.19	201.12	834.02	617.30
Land	36.42	36.42	36.42	127.91	39.08
Buildings	202.29	165.62	72.27	101.55	87.29
Machinery	393.93	334.8	232.76	298.94	260.68
Construction In Progress	1,255	303.58	108.72	12.87	21.52

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