Gem Aromatics 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	Dec '25 Dec 31, 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	-	11.31	158.84	105.83	49.72	81.66
Short-Term Investments	-	-	122	-	-	-
Cash & Short-Term Investments	346.77	11.31	280.84	105.83	49.72	81.66
Cash Growth	-	-95.97%	165.37%	112.84%	-39.11%	-
Accounts Receivable	-	1,410	453.3	796.36	824.73	525.79
Other Receivables	-	0.26	7.89	2.9	42.91	47.69
Receivables	-	1,411	461.53	800.66	893.81	575.32
Inventory	-	1,661	1,745	1,425	1,029	818.84
Prepaid Expenses	-	58.15	24.28	28.67	14.7	12.9
Other Current Assets	-	286	293.22	84.28	130.5	104.65
Total Current Assets	-	3,428	2,805	2,445	2,118	1,593
Property, Plant & Equipment	-	1,799	798.96	466.05	363.92	262.62
Long-Term Investments	-	-	-	-	0.1	0
Other Intangible Assets	-	0.92	0.65	0.62	0.23	0.37
Long-Term Deferred Tax Assets	-	18.56	11.61	7.32	-	-
Other Long-Term Assets	-	99.33	69.82	39.15	3.22	3.28
Total Assets	-	5,345	3,686	2,958	2,488	1,860
Accounts Payable	-	232.32	189.12	211.21	146.24	156.69
Accrued Expenses	-	18.43	11.4	29.77	54.54	32.45
Short-Term Debt	-	1,420	838.82	889.71	768.63	551.02
Current Portion of Long-Term Debt	-	117.05	32.5	1.07	-	3
Current Portion of Leases	-	4.11	4.9	3.47	-	-
Current Income Taxes Payable	-	4.45	29.91	5.04	26.61	5.92
Other Current Liabilities	-	1.68	30.77	14.12	2.88	4.28
Total Current Liabilities	-	1,798	1,137	1,154	998.89	753.37
Long-Term Debt	-	686.79	239.93	2.83	-	-
Long-Term Leases	-	20.7	2.85	4.92	-	-
Pension & Post-Retirement Benefits	-	-	-	-	0.42	1.49
Long-Term Deferred Tax Liabilities	-	-	-	-	0.23	2.61
Total Liabilities	-	2,505	1,380	1,162	999.54	757.46
Common Stock	-	93.71	93.71	17.85	17.85	17.85
Additional Paid-In Capital	-	401.98	401.98	477.84	477.84	477.84
Retained Earnings	-	2,381	1,847	1,346	1,007	610.34
Comprehensive Income & Other	-	-36.5	-36.99	-46.13	-13.75	-3.85
Shareholders' Equity	4,552	2,840	2,305	1,796	1,489	1,102
Total Liabilities & Equity	-	5,345	3,686	2,958	2,488	1,860
Total Debt	1,438	2,249	1,119	902	768.63	554.03
Net Cash (Debt)	-1,091	-2,237	-838.16	-796.17	-718.9	-472.37
Net Cash Per Share	-21.72	-47.75	-17.89	-16.99	-402.78	-264.65
Filing Date Shares Outstanding	48.02	46.85	46.85	8.92	1.78	1.78
Total Common Shares Outstanding	48.02	46.85	46.85	8.92	1.78	1.78
Working Capital	-	1,630	1,667	1,290	1,119	840
Book Value Per Share	139.81	60.61	49.21	201.19	834.15	617.51
Tangible Book Value	4,550	2,839	2,305	1,795	1,489	1,102
Tangible Book Value Per Share	139.75	60.59	49.19	201.12	834.02	617.30
Land	-	36.42	36.42	36.42	127.91	39.08
Buildings	-	202.29	165.62	72.27	101.55	87.29
Machinery	-	393.93	334.8	232.76	298.94	260.68
Construction In Progress	-	1,255	303.58	108.72	12.87	21.52

Source: S&P Global Market Intelligence. Standard template. Financial Sources.