SMR Jewels 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	0.17	103.03	1.58	5.99	5.7
Short-Term Investments	-	1.78	2.43	4.8	1.47
Trading Asset Securities	-	-	-	-	43.55
Cash & Short-Term Investments	0.17	104.81	4.01	10.8	50.71
Cash Growth	-99.83%	2513.01%	-62.85%	-78.71%	2220.77%
Accounts Receivable	214.71	76.47	40.48	57.17	93.87
Other Receivables	-	-	-	-	0.98
Receivables	290.4	76.47	40.48	57.17	94.85
Inventory	555.67	231.85	93.34	126.86	-
Prepaid Expenses	-	-	-	-	0.74
Other Current Assets	0.68	18.92	11.37	17.19	9.2
Total Current Assets	846.91	432.04	149.2	212.01	155.5
Property, Plant & Equipment	4.72	1.41	1.36	0.97	1
Long-Term Deferred Tax Assets	0.04	0.06	0.04	0.02	0.01
Other Long-Term Assets	5.02	-	-	-	-0
Total Assets	856.7	433.53	150.6	213.01	156.51
Accounts Payable	63.8	12.52	2.1	79.81	67.25
Accrued Expenses	83.23	0.5	0.46	-	-
Short-Term Debt	-	3.77	16.93	17.56	-
Current Portion of Long-Term Debt	67.36	7.91	5.81	0.67	30.94
Current Income Taxes Payable	-	35.56	18.42	2.66	-
Other Current Liabilities	41.76	57.91	4.33	56.91	48.54
Total Current Liabilities	256.16	118.18	48.05	157.6	146.74
Long-Term Debt	103.56	73.98	53.74	45.04	8.89
Other Long-Term Liabilities	1.92	-0	0	-	-
Total Liabilities	361.65	192.15	101.78	202.64	155.62
Common Stock	146.54	48.85	0.1	0.1	0.1
Additional Paid-In Capital	-	88.42	-	-	-
Retained Earnings	-	104.12	48.72	10.26	0.79
Comprehensive Income & Other	348.52	-	-	-	-
Shareholders' Equity	495.05	241.38	48.82	10.36	0.89
Total Liabilities & Equity	856.7	433.53	150.6	213.01	156.51
Total Debt	170.93	85.66	76.47	63.27	39.83
Net Cash (Debt)	-170.75	19.15	-72.46	-52.48	10.88
Net Cash Per Share	-11.65	1.31	-4.95	-3.58	0.90
Filing Date Shares Outstanding	14.65	14.65	12.03	12.03	12.03
Total Common Shares Outstanding	14.65	14.65	12.03	12.03	12.03
Working Capital	590.75	313.87	101.16	54.41	8.77
Book Value Per Share	33.79	16.47	4.06	0.86	0.07
Tangible Book Value	495.05	241.38	48.82	10.36	0.89
Tangible Book Value Per Share	33.79	16.47	4.06	0.86	0.07
Machinery	-	2.86	2.26	1.47	1.23
Order Backlog	-	450	-	-	-