Esprit Stones Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	59.32	75.28	32.45	28.98	120.9	113.15
Cash & Short-Term Investments	59.32	75.28	32.45	28.98	120.9	113.15
Cash Growth	19.60%	131.99%	11.98%	-76.03%	6.85%	-
Accounts Receivable	515.29	936.73	724.76	413.87	248.54	158.72
Other Receivables	11.1	117.29	97.86	164.13	88.76	154.8
Receivables	647.24	1,054	822.62	578	337.29	367.58
Inventory	512.72	684.21	613.53	530.83	349.76	189.6
Prepaid Expenses	-	1.59	7.7	5.27	0.61	-
Other Current Assets	-	26.23	49.55	25.03	23.17	12.94
Total Current Assets	1,219	1,841	1,526	1,168	831.73	683.27
Property, Plant & Equipment	1,090	1,207	1,180	1,165	885.34	689.67
Other Intangible Assets	0.56	0.69	0.45	0.64	0.01	0.03
Other Long-Term Assets	84.72	47.42	39.86	46.19	89.89	38.49
Total Assets	2,395	3,097	2,746	2,380	1,807	1,411
Accounts Payable	354.15	591.15	508.22	384.53	431.94	336.98
Accrued Expenses	-	34.46	29.49	23.4	23.98	7.16
Short-Term Debt	456.73	665.85	613.02	507.83	234.74	193.29
Current Portion of Long-Term Debt	-	39.5	124.68	106.93	66.92	44.07
Current Portion of Leases	-	4.33	5.32	3.74	5.57	4.03
Current Income Taxes Payable	2.56	2.39	18.94	2.29	-	-
Other Current Liabilities	79.64	68.75	156.79	107.14	139.19	125.79
Total Current Liabilities	893.09	1,406	1,456	1,136	902.33	711.32
Long-Term Debt	131.16	268.69	504.97	558.76	267.07	246.79
Long-Term Leases	-	3.6	6.2	10.7	5.68	3.38
Pension & Post-Retirement Benefits	8.73	8.61	5.49	3.74	2.32	1.28
Long-Term Deferred Tax Liabilities	45.29	57.22	45.37	46.43	39.52	43.7
Total Liabilities	1,078	1,745	2,018	1,755	1,217	1,006
Common Stock	219.45	219.45	161.5	95	95	95
Additional Paid-In Capital	-	396.21	-	-	-	-
Retained Earnings	-	720.38	563.74	528.66	494.33	309.27
Comprehensive Income & Other	1,097	-2.7	-1.36	-0.88	-	-
Total Common Equity	1,317	1,333	723.88	622.78	589.33	404.27
Minority Interest	-	18.93	3.56	1.97	0.73	0.74
Shareholders' Equity	1,317	1,352	727.44	624.75	590.06	405.01
Total Liabilities & Equity	2,395	3,097	2,746	2,380	1,807	1,411
Total Debt	587.89	981.98	1,254	1,188	579.98	491.56
Net Cash (Debt)	-528.57	-906.69	-1,222	-1,159	-459.08	-378.41
Net Cash Per Share	-24.05	-45.32	-75.65	-71.76	-28.43	-23.43
Filing Date Shares Outstanding	22.02	21.95	21.95	9.5	16.15	16.15
Total Common Shares Outstanding	22.02	21.95	16.15	9.5	16.15	16.15
Working Capital	326.2	434.9	69.39	32.26	-70.6	-28.04
Book Value Per Share	59.78	60.76	44.82	65.56	36.49	25.03
Tangible Book Value	1,316	1,333	723.43	622.14	589.33	404.24
Tangible Book Value Per Share	59.75	60.73	44.79	65.49	36.49	25.03
Land	-	34.05	34.05	34.05	22.62	19.68
Buildings	-	396.16	315.16	312.6	180.97	173.71
Machinery	-	1,238	1,127	1,099	665.79	566.53
Construction In Progress	-	5.74	75.64	-	223.55	74.88

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