Lypsa Gems & Jewellery 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	-	4.47	4.47	4.73	5.8	4.89
Short-Term Investments	-	-	-	-	-	-0.75
Cash & Short-Term Investments	4.55	4.47	4.47	4.73	5.8	4.14
Cash Growth	2.13%	0.16%	-5.58%	-18.45%	40.07%	-0.31%
Accounts Receivable	-	600.48	712.4	1,152	2,735	2,803
Receivables	-	600.48	712.4	1,152	2,735	2,805
Inventory	-	22.27	8.55	5.04	12.63	27.34
Total Current Assets	-	627.22	725.41	1,162	2,753	2,836
Property, Plant & Equipment	-	26.96	29.11	31.46	34.18	36.91
Long-Term Investments	-	-	-	-	-	0.87
Other Long-Term Assets	-	0.77	0.32	-	0.21	-
Total Assets	-	654.95	755.04	1,194	2,789	2,874
Accounts Payable	-	352	368.3	480.52	1,620	1,656
Short-Term Debt	-	129.76	61.36	60	133.85	206.05
Other Current Liabilities	-	5.08	4.94	10.78	10.84	12.12
Total Current Liabilities	-	486.84	434.59	551.3	1,765	1,874
Long-Term Deferred Tax Liabilities	-	3.2	3.39	2.97	2.94	3.22
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	-	490.04	437.98	554.27	1,768	1,877
Common Stock	-	294.84	294.84	294.84	294.84	294.84
Retained Earnings	-	-129.93	17.38	-	701.54	-
Comprehensive Income & Other	-	-	4.84	344.49	24.95	702.4
Shareholders' Equity	166.13	164.91	317.06	639.33	1,021	997.24
Total Liabilities & Equity	-	654.95	755.04	1,194	2,789	2,874
Total Debt	-	129.76	61.36	60	133.85	206.05
Net Cash (Debt)	4.55	-125.29	-56.89	-55.27	-128.05	-201.91
Net Cash Per Share	0.14	-4.25	-1.93	-1.87	-4.34	-6.85
Filing Date Shares Outstanding	29.35	29.48	29.48	29.48	9.49	27.6
Total Common Shares Outstanding	29.35	29.48	29.48	29.48	9.49	27.6
Working Capital	-	140.38	290.82	610.34	988.26	962.67
Book Value Per Share	5.06	5.59	10.75	21.68	107.67	36.13
Tangible Book Value	166.13	164.91	317.06	639.33	1,021	997.24
Tangible Book Value Per Share	5.06	5.59	10.75	21.68	107.67	36.13
Land	-	5.72	5.72	5.72	5.72	-
Buildings	-	14.71	14.71	14.71	14.71	-
Machinery	-	45.44	45.44	45.44	45.44	-

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