Divine Hira Jewellers 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
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024
Cash & Equivalents	0.37	294.99	17.61
Cash & Short-Term Investments	0.37	294.99	17.61
Cash Growth	-99.88%	1574.94%	-
Accounts Receivable	656.63	99.89	150.77
Other Receivables	-	0.93	0.43
Receivables	662.49	100.82	151.2
Inventory	123.07	226.96	113.04
Other Current Assets	27.19	26.83	4.92
Total Current Assets	813.11	649.6	286.77
Property, Plant & Equipment	6.98	5.16	2.95
Total Assets	820.09	654.75	289.72
Accounts Payable	55.92	0.03	-
Accrued Expenses	-	8.93	0.61
Short-Term Debt	229.53	190.99	186.05
Current Income Taxes Payable	-	18.62	4.94
Other Current Liabilities	25.98	-	-
Total Current Liabilities	311.43	218.56	191.6
Long-Term Debt	3.03	1.76	-
Long-Term Deferred Tax Liabilities	0.14	0.21	0.12
Total Liabilities	314.6	220.52	191.72
Common Stock	130.47	130.47	73.15
Additional Paid-In Capital	-	245.3	2.35
Retained Earnings	-	58.46	22.5
Comprehensive Income & Other	375.02	-	-
Shareholders' Equity	505.49	434.23	98
Total Liabilities & Equity	820.09	654.75	289.72
Total Debt	232.55	192.74	186.05
Net Cash (Debt)	-232.19	102.25	-168.44
Net Cash Per Share	-17.79	10.67	-17.71
Filing Date Shares Outstanding	19.56	13.05	9.51
Total Common Shares Outstanding	19.56	13.05	9.51
Working Capital	501.68	431.04	95.17
Book Value Per Share	25.85	33.28	10.31
Tangible Book Value	505.49	434.23	98
Tangible Book Value Per Share	25.85	33.28	10.31
Machinery	-	6.11	3.38