Gem Aromatics 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	81.49	30.27	158.84	105.83	49.72
Short-Term Investments	-	-	122	-	-
Cash & Short-Term Investments	81.49	30.27	280.84	105.83	49.72
Cash Growth	169.21%	-89.22%	165.37%	112.84%	-39.11%
Accounts Receivable	766.84	1,410	453.3	796.36	824.73
Other Receivables	3.14	0.37	13.54	2.9	42.91
Receivables	771.46	1,411	467.18	800.66	893.81
Inventory	2,337	1,661	1,745	1,425	1,029
Prepaid Expenses	12.58	57.77	24.28	28.67	14.7
Other Current Assets	438.87	280.51	287.57	84.28	130.5
Total Current Assets	3,641	3,441	2,805	2,445	2,118
Property, Plant & Equipment	2,593	1,799	798.96	466.05	363.92
Long-Term Investments	-	-	-	-	0.1
Other Intangible Assets	2.93	0.92	0.65	0.62	0.23
Long-Term Deferred Tax Assets	84.85	18.56	11.61	7.32	-
Other Long-Term Assets	97.13	105.09	69.82	39.15	3.22
Total Assets	6,419	5,364	3,686	2,958	2,488
Accounts Payable	192.07	167.12	189.12	211.21	146.24
Accrued Expenses	32.06	18.43	11.4	29.77	54.54
Short-Term Debt	1,229	1,439	838.82	889.71	768.63
Current Portion of Long-Term Debt	51.65	117.05	32.5	1.07	-
Current Portion of Leases	4.94	4.11	4.9	3.47	-
Current Income Taxes Payable	3.64	4.45	29.91	5.04	26.61
Other Current Liabilities	171.33	66.88	30.77	14.12	2.88
Total Current Liabilities	1,685	1,817	1,137	1,154	998.89
Long-Term Debt	217.15	686.79	239.93	2.83	-
Long-Term Leases	15.76	20.7	2.85	4.92	-
Pension & Post-Retirement Benefits	1.95	-	-	-	0.42
Long-Term Deferred Tax Liabilities	-	-	-	-	0.23
Total Liabilities	1,920	2,524	1,380	1,162	999.54
Common Stock	104.47	93.71	93.71	17.85	17.85
Additional Paid-In Capital	2,043	401.98	401.98	477.84	477.84
Retained Earnings	2,395	2,381	1,847	1,346	1,007
Comprehensive Income & Other	-43.12	-36.5	-36.99	-46.13	-13.75
Shareholders' Equity	4,499	2,840	2,305	1,796	1,489
Total Liabilities & Equity	6,419	5,364	3,686	2,958	2,488
Total Debt	1,518	2,267	1,119	902	768.63
Net Cash (Debt)	-1,437	-2,237	-838.16	-796.17	-718.9
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-28.67	-47.75	-17.89	-16.99	-402.78
Filing Date Shares Outstanding	52.24	46.85	46.85	8.92	1.78
Total Common Shares Outstanding	52.24	46.85	46.85	8.92	1.78
Working Capital	1,957	1,624	1,667	1,290	1,119
Book Value Per Share	86.13	60.61	49.21	201.19	834.15
Tangible Book Value	4,496	2,839	2,305	1,795	1,489
Tangible Book Value Per Share	86.08	60.59	49.19	201.12	834.02
Land	36.42	36.42	36.42	36.42	127.91
Buildings	497.95	202.29	165.62	72.27	101.55
Machinery	2,307	393.93	334.8	232.76	298.94
Construction In Progress	60.91	1,255	303.58	108.72	12.87