Radiant Gems International PLC (COSE:RGEM.N0000)

COSE:RGEM.N0000 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	10.68	13.25	39.56	28.26	11.5	2
Short-Term Investments	2.03	3.68	-	-	-	-
Cash & Short-Term Investments	12.71	16.93	39.56	28.26	11.5	2
Cash Growth	23.06%	-57.20%	39.97%	145.79%	473.82%	-44.66%
Accounts Receivable	22.29	13.54	1.89	10.74	8.33	3.36
Other Receivables	-	-	2.41	2.35	2.07	2.42
Receivables	22.29	13.54	4.3	13.09	10.41	5.78
Inventory	6.32	12.48	2.27	3.44	0.44	4.28
Other Current Assets	-0	-	5.9	6.25	1.93	0.33
Total Current Assets	41.32	42.95	52.03	51.04	24.27	12.39
Property, Plant & Equipment	149.25	154.55	139.03	118.75	52.13	55.22
Other Intangible Assets	-	-	0.38	0.47	0.15	0.25
Other Long-Term Assets	8.11	-	12.17	11.79	10.93	7.55
Total Assets	198.68	197.49	203.61	182.04	87.48	75.41
Accounts Payable	-	-	14.97	16.3	9.46	8.28
Short-Term Debt	14.49	14.93	14.38	-	8.06	13.83
Current Portion of Long-Term Debt	-	2.71	10.84	9.67	7.72	6.64
Current Portion of Leases	-	1.13	4.53	2.09	1.78	0.82
Other Current Liabilities	19.25	21.19	-	-	8.84	-
Total Current Liabilities	33.74	39.97	44.72	28.06	35.86	29.57
Long-Term Debt	49.69	47.61	50.56	58.18	58.53	40.74
Long-Term Leases	39.54	40.01	18.36	8.49	10.77	2.51
Long-Term Deferred Tax Liabilities	1.81	1.81	1.81	1.7	-	-
Total Liabilities	136.47	141.24	127.1	106.72	113.07	80.01
Common Stock	24	24	24	24	24	24
Retained Earnings	-107.34	-113.3	-93.3	-100.42	-150.67	-130.37
Comprehensive Income & Other	145.55	145.55	145.82	151.75	101.08	101.77
Shareholders' Equity	62.2	56.25	76.51	75.32	-25.59	-4.6
Total Liabilities & Equity	198.68	197.49	203.61	182.04	87.48	75.41
Total Debt	103.72	106.39	98.67	78.44	86.86	64.54
Net Cash (Debt)	-91.01	-89.46	-59.11	-50.17	-75.36	-62.53
Net Cash Per Share	-38.06	-37.27	-24.63	-20.91	-31.40	-26.06
Filing Date Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4
Total Common Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4
Working Capital	7.58	2.98	7.31	22.97	-11.59	-17.18
Book Value Per Share	25.92	23.44	31.88	31.38	-10.66	-1.92
Tangible Book Value	62.2	56.25	76.13	74.85	-25.75	-4.85
Tangible Book Value Per Share	25.92	23.44	31.72	31.19	-10.73	-2.02
Land	-	-	32.2	32.2	14.81	14.81
Buildings	-	-	31.45	31.45	12.43	12.43
Machinery	-	-	89.17	58.27	41.1	30.39

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.