Pushpa Jewellers Limited (NSE:PUSHPA)

Exscientia Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	38.72	20.26	0.45	1.75	0.6
Short-Term Investments	-	-	-	6.03	-
Cash & Short-Term Investments	38.72	20.26	0.45	7.78	0.6
Cash Growth	91.15%	4371.30%	-94.18%	1201.34%	40.23%
Accounts Receivable	196.65	50.73	57.31	33.27	7.23
Other Receivables	3.47	3.79	3.79	0.5	0.78
Receivables	200.12	54.52	61.1	33.77	8
Inventory	354.87	282.88	238.46	148.84	88.01
Prepaid Expenses	5.99	-	-	-	-
Other Current Assets	108.06	48.95	17.2	13.56	5.72
Total Current Assets	707.76	406.6	317.22	203.95	102.33
Property, Plant & Equipment	159.13	106.32	104.88	13.39	13
Long-Term Deferred Tax Assets	-	-	-	-	0.22
Other Long-Term Assets	44.16	1.67	11.76	0.51	0
Total Assets	911.05	514.59	433.86	217.85	115.54
Accounts Payable	17.04	13.56	14.48	2.19	2.74
Accrued Expenses	4.79	3.09	8.21	9.08	0.22
Short-Term Debt	103.51	31.31	86.55	20.52	-
Current Portion of Long-Term Debt	6.47	2.88	10.09	7.91	-
Current Income Taxes Payable	73.41	44.67	36.03	25.6	6.75
Other Current Liabilities	9.66	6.59	0.55	0.91	0.53
Total Current Liabilities	214.88	102.1	155.91	66.2	10.24
Long-Term Debt	109.29	48.4	51.31	8.1	23.14
Long-Term Deferred Tax Liabilities	4.54	2.79	1.66	0	-
Other Long-Term Liabilities	-	0	-0	-0	-
Total Liabilities	329.69	153.84	208.87	74.31	33.38
Common Stock	188.53	2.33	2.33	2.33	2.33
Additional Paid-In Capital	20.69	20.69	20.69	20.69	20.69
Retained Earnings	372.13	337.74	201.97	120.53	59.15
Shareholders' Equity	581.35	360.76	224.98	143.55	82.17
Total Liabilities & Equity	911.05	514.59	433.86	217.85	115.54
Total Debt	219.26	82.58	147.95	36.53	23.14
Net Cash (Debt)	-180.54	-62.33	-147.49	-28.74	-22.54
Net Cash Per Share	-9.58	-3.31	-7.82	-1.52	-96.85
Filing Date Shares Outstanding	18.85	18.85	18.85	0.23	0.23
Total Common Shares Outstanding	18.85	18.85	18.85	0.23	0.23
Working Capital	492.88	304.51	161.31	137.75	92.09
Book Value Per Share	30.84	19.14	11.93	616.73	353.02
Tangible Book Value	581.35	360.76	224.98	143.55	82.17
Tangible Book Value Per Share	30.84	19.14	11.93	616.73	353.02
Land	12.51	12.51	12.51	-	-
Buildings	108.41	74.78	74.78	7.99	8
Machinery	61.01	35.14	28.79	12.7	11.05

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