Esprit Stones Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	49.6	32.45	28.98	120.9	113.15
Cash & Short-Term Investments	49.6	32.45	28.98	120.9	113.15
Cash Growth	-	11.98%	-76.03%	6.85%	-
Accounts Receivable	942.96	724.76	413.87	248.54	158.72
Other Receivables	0.9	97.86	164.13	88.76	154.8
Receivables	1,106	822.62	578	337.29	367.58
Inventory	759.42	613.53	530.83	349.76	189.6
Prepaid Expenses	-	7.7	5.27	0.61	-
Other Current Assets	-	49.55	25.03	23.17	12.94
Total Current Assets	1,915	1,526	1,168	831.73	683.27
Property, Plant & Equipment	1,195	1,180	1,165	885.34	689.67
Other Intangible Assets	0.33	0.45	0.64	0.01	0.03
Other Long-Term Assets	35.08	39.86	46.19	89.89	38.49
Total Assets	3,145	2,746	2,380	1,807	1,411
Accounts Payable	745.08	508.22	384.53	431.94	336.98
Accrued Expenses	-	29.49	23.4	23.98	7.16
Short-Term Debt	650.76	613.02	507.83	234.74	193.29
Current Portion of Long-Term Debt	-	124.68	106.93	66.92	44.07
Current Portion of Leases	-	5.32	3.74	5.57	4.03
Current Income Taxes Payable	14.66	18.94	2.29	-	-
Other Current Liabilities	90.74	156.79	107.14	139.19	125.79
Total Current Liabilities	1,501	1,456	1,136	902.33	711.32
Long-Term Debt	328.86	504.97	558.76	267.07	246.79
Long-Term Leases	-	6.2	10.7	5.68	3.38
Long-Term Deferred Tax Liabilities	48.84	45.37	46.43	39.52	43.7
Total Liabilities	1,886	2,018	1,755	1,217	1,006
Common Stock	219.45	161.5	95	95	95
Retained Earnings	-	563.74	528.66	494.33	309.27
Comprehensive Income & Other	1,029	-1.36	-0.88	-	-
Total Common Equity	1,248	723.88	622.78	589.33	404.27
Minority Interest	11.09	3.56	1.97	0.73	0.74
Shareholders' Equity	1,259	727.44	624.75	590.06	405.01
Total Liabilities & Equity	3,145	2,746	2,380	1,807	1,411
Total Debt	979.62	1,254	1,188	579.98	491.56
Net Cash (Debt)	-930.01	-1,222	-1,159	-459.08	-378.41
Net Cash Per Share	-54.34	-75.65	-71.76	-28.43	-23.43
Filing Date Shares Outstanding	18.09	21.95	9.5	16.15	16.15
Total Common Shares Outstanding	18.09	16.15	9.5	16.15	16.15
Working Capital	413.86	69.39	32.26	-70.6	-28.04
Book Value Per Share	69.01	44.82	65.56	36.49	25.03
Tangible Book Value	1,248	723.43	622.14	589.33	404.24
Tangible Book Value Per Share	68.99	44.79	65.49	36.49	25.03
Land	-	34.05	34.05	22.62	19.68
Buildings	-	315.16	312.6	180.97	173.71
Machinery	-	1,127	1,099	665.79	566.53
Construction In Progress	-	75.64	-	223.55	74.88

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.