Pushpa Jewellers Limited (NSE:PUSHPA)

Pushpa Jewellers Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	204.21	38.72	20.26	0.45	1.75	0.6
Short-Term Investments	-	-	-	-	6.03	-
Cash & Short-Term Investments	204.21	38.72	20.26	0.45	7.78	0.6
Cash Growth	44980.13%	91.15%	4371.30%	-94.18%	1201.34%	40.23%
Accounts Receivable	305.69	196.65	50.73	57.31	33.27	7.23
Other Receivables	-	3.47	3.79	3.79	0.5	0.78
Receivables	305.69	200.12	54.52	61.1	33.77	8
Inventory	707.25	354.87	282.88	238.46	148.84	88.01
Prepaid Expenses	-	5.99	-	-	-	-
Other Current Assets	93.72	108.06	48.95	17.2	13.56	5.72
Total Current Assets	1,311	707.76	406.6	317.22	203.95	102.33
Property, Plant & Equipment	262.64	159.13	106.32	104.88	13.39	13
Long-Term Deferred Tax Assets	-	-	-	-	-	0.22
Other Long-Term Assets	37.65	44.16	1.67	11.76	0.51	0
Total Assets	1,611	911.05	514.59	433.86	217.85	115.54
Accounts Payable	15.9	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	11.16	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	20.36	9.66	6.59	0.55	0.91	0.53
Total Current Liabilities	47.42	214.88	102.1	155.91	66.2	10.24
Long-Term Debt	160.98	109.29	48.4	51.31	8.1	23.14
Pension & Post-Retirement Benefits	1.25	0.99	0.55	-	-	-
Long-Term Deferred Tax Liabilities	6.22	4.54	2.79	1.66	0	-
Other Long-Term Liabilities	-	-	0	-0	-0	-
Total Liabilities	215.88	329.69	153.84	208.87	74.31	33.38
Common Stock	242.23	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	1,396	581.35	360.76	224.98	143.55	82.17
Total Liabilities & Equity	1,611	911.05	514.59	433.86	217.85	115.54
Total Debt	172.14	219.26	82.58	147.95	36.53	23.14
Net Cash (Debt)	32.07	-180.54	-62.33	-147.49	-28.74	-22.54
Net Cash Per Share	1.49	-9.58	-3.31	-7.82	-1.52	-96.85
Filing Date Shares Outstanding	24.24	18.85	18.85	18.85	0.23	0.23
Total Common Shares Outstanding	24.24	18.85	18.85	18.85	0.23	0.23
Working Capital	1,263	492.88	304.51	161.31	137.75	92.09
Book Value Per Share	57.57	30.84	19.14	11.93	616.73	353.02
Tangible Book Value	1,396	581.35	360.76	224.98	143.55	82.17
Tangible Book Value Per Share	57.57	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.