Pushpa Jewellers 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	68.93	38.72	20.26	0.45	1.75
Short-Term Investments	-	-	-	-	6.03
Cash & Short-Term Investments	68.93	38.72	20.26	0.45	7.78
Cash Growth	78.03%	91.15%	4371.30%	-94.18%	1201.34%
Accounts Receivable	355.13	196.65	50.73	57.31	33.27
Other Receivables	69.82	3.47	3.79	3.79	0.5
Receivables	428.79	200.12	54.52	61.1	33.77
Inventory	910.64	354.87	282.88	238.46	148.84
Prepaid Expenses	-	5.99	-	-	-
Other Current Assets	68.64	108.06	48.95	17.2	13.56
Total Current Assets	1,477	707.76	406.6	317.22	203.95
Property, Plant & Equipment	263.18	159.13	106.32	104.88	13.39
Long-Term Investments	0.49	-	-	-	-
Other Intangible Assets	0.05	-	-	-	-
Other Long-Term Assets	34.53	44.16	1.67	11.76	0.51
Total Assets	1,775	911.05	514.59	433.86	217.85
Accounts Payable	10.9	17.04	13.56	14.48	2.19
Accrued Expenses	-	4.79	3.09	8.21	9.08
Short-Term Debt	25.38	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
Other Current Liabilities	28.83	9.66	6.59	0.55	0.91
Total Current Liabilities	65.11	214.88	102.1	155.91	66.2
Long-Term Debt	156.42	109.29	48.4	51.31	8.1
Pension & Post-Retirement Benefits	-	0.99	0.55	-	-
Long-Term Deferred Tax Liabilities	7.18	4.54	2.79	1.66	0
Other Long-Term Liabilities	2.17	-	0	-0	-0
Total Liabilities	230.89	329.69	153.84	208.87	74.31
Common Stock	242.23	188.53	2.33	2.33	2.33
Additional Paid-In Capital	-	20.69	20.69	20.69	20.69
Retained Earnings	-	372.13	337.74	201.97	120.53
Comprehensive Income & Other	1,302	-	-	-	-
Shareholders' Equity	1,544	581.35	360.76	224.98	143.55
Total Liabilities & Equity	1,775	911.05	514.59	433.86	217.85
Total Debt	181.81	219.26	82.58	147.95	36.53
Net Cash (Debt)	-112.88	-180.54	-62.33	-147.49	-28.74
Net Cash Per Share	-4.95	-9.58	-3.31	-7.82	-1.52
Filing Date Shares Outstanding	21.33	18.85	18.85	18.85	0.23
Total Common Shares Outstanding	21.33	18.85	18.85	18.85	0.23
Working Capital	1,412	492.88	304.51	161.31	137.75
Book Value Per Share	72.40	30.84	19.14	11.93	616.73
Tangible Book Value	1,544	581.35	360.76	224.98	143.55
Tangible Book Value Per Share	72.40	30.84	19.14	11.93	616.73
Land	-	12.51	12.51	12.51	-
Buildings	-	108.41	74.78	74.78	7.99
Machinery	-	61.01	35.14	28.79	12.7