Esprit Stones 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	23.59	75.28	32.45	28.98	120.9
Cash & Short-Term Investments	23.59	75.28	32.45	28.98	120.9
Cash Growth	-68.66%	131.99%	11.98%	-76.03%	6.85%
Accounts Receivable	519.69	936.73	724.76	413.87	248.54
Other Receivables	7.4	117.29	97.86	164.13	88.76
Receivables	624.67	1,054	822.62	578	337.29
Inventory	595.51	684.21	613.53	530.83	349.76
Prepaid Expenses	-	1.59	7.7	5.27	0.61
Other Current Assets	-	26.23	49.55	25.03	23.17
Total Current Assets	1,244	1,841	1,526	1,168	831.73
Property, Plant & Equipment	1,055	1,207	1,180	1,165	885.34
Other Intangible Assets	0.36	0.69	0.45	0.64	0.01
Other Long-Term Assets	96.5	47.42	39.86	46.19	89.89
Total Assets	2,396	3,097	2,746	2,380	1,807
Accounts Payable	333.35	591.15	508.22	384.53	431.94
Accrued Expenses	-	34.46	29.49	23.4	23.98
Short-Term Debt	351.17	665.85	613.02	507.83	234.74
Current Portion of Long-Term Debt	-	39.5	124.68	106.93	66.92
Current Portion of Leases	-	4.33	5.32	3.74	5.57
Current Income Taxes Payable	4.16	2.39	18.94	2.29	-
Other Current Liabilities	176.8	68.75	156.79	107.14	139.19
Total Current Liabilities	865.49	1,406	1,456	1,136	902.33
Long-Term Debt	162.15	268.69	504.97	558.76	267.07
Long-Term Leases	-	3.6	6.2	10.7	5.68
Pension & Post-Retirement Benefits	10.85	8.61	5.49	3.74	2.32
Long-Term Deferred Tax Liabilities	38.83	57.22	45.37	46.43	39.52
Total Liabilities	1,077	1,745	2,018	1,755	1,217
Common Stock	219.45	219.45	161.5	95	95
Additional Paid-In Capital	-	396.21	-	-	-
Retained Earnings	-	720.38	563.74	528.66	494.33
Comprehensive Income & Other	1,099	-2.7	-1.36	-0.88	-
Total Common Equity	1,319	1,333	723.88	622.78	589.33
Minority Interest	-	18.93	3.56	1.97	0.73
Shareholders' Equity	1,319	1,352	727.44	624.75	590.06
Total Liabilities & Equity	2,396	3,097	2,746	2,380	1,807
Total Debt	513.32	981.98	1,254	1,188	579.98
Net Cash (Debt)	-489.73	-906.69	-1,222	-1,159	-459.08
Net Cash Per Share	-22.28	-45.32	-75.65	-71.76	-28.43
Filing Date Shares Outstanding	21.94	21.95	21.95	9.5	16.15
Total Common Shares Outstanding	21.94	21.95	16.15	9.5	16.15
Working Capital	378.28	434.9	69.39	32.26	-70.6
Book Value Per Share	60.10	60.76	44.82	65.56	36.49
Tangible Book Value	1,318	1,333	723.43	622.14	589.33
Tangible Book Value Per Share	60.08	60.73	44.79	65.49	36.49
Land	-	34.05	34.05	34.05	22.62
Buildings	-	396.16	315.16	312.6	180.97
Machinery	-	1,238	1,127	1,099	665.79
Construction In Progress	-	5.74	75.64	-	223.55