Utssav CZ Gold Jewels 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	Sep '25 Sep 30, 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	340.76	562.59	245.73	2.72	0.9	0.29
Cash & Short-Term Investments	340.76	562.59	245.73	2.72	0.9	0.29
Cash Growth	71.19%	128.95%	8944.13%	202.23%	211.07%	-
Accounts Receivable	1,705	1,092	568.13	315.57	227.01	214.84
Receivables	1,733	1,092	568.13	315.57	235.21	227.23
Inventory	1,117	840.94	217.27	240.43	192.82	101.57
Prepaid Expenses	-	2.17	8.1	0.94	1.04	1.12
Other Current Assets	140.45	108.04	48.88	156.06	23.31	20.14
Total Current Assets	3,330	2,606	1,088	715.71	453.27	350.34
Property, Plant & Equipment	73.45	75.49	104.86	86.91	95.9	82.25
Long-Term Investments	0.03	0.03	1.03	1.03	1.03	1.03
Other Intangible Assets	4.32	6.31	10.84	4.93	0.01	0.01
Long-Term Deferred Tax Assets	0.11	1.85	1.62	2.4	1.48	0.95
Other Long-Term Assets	10.93	7.02	5.93	10.61	9.96	7.76
Total Assets	3,419	2,697	1,212	821.58	561.65	442.34
Accounts Payable	40.76	20.01	1.27	2.35	2.31	3.14
Accrued Expenses	-	19.99	22.46	10.52	8.4	3.06
Short-Term Debt	-	1,187	664.62	397.01	237.18	145.44
Current Portion of Long-Term Debt	1,444	13.85	13.32	1.05	1.56	0.89
Current Income Taxes Payable	-	79.9	44.03	30.45	14.22	9.69
Current Unearned Revenue	-	-	-	-	0.39	0.36
Other Current Liabilities	207.18	1.92	60.88	55.72	23.36	5.44
Total Current Liabilities	1,691	1,323	806.57	497.09	287.41	168.01
Long-Term Debt	41.78	102.44	50.96	98.55	121.46	155.28
Pension & Post-Retirement Benefits	3.58	-	-	2.23	1.85	1.51
Other Long-Term Liabilities	-	3.58	2.65	-	0	0
Total Liabilities	1,737	1,429	860.18	597.86	410.72	324.8
Common Stock	241.48	238.18	168	42	42	42
Retained Earnings	1,394	1,030	184.21	181.72	108.93	75.54
Shareholders' Equity	1,683	1,268	352.21	223.72	150.93	117.54
Total Liabilities & Equity	3,419	2,697	1,212	821.58	561.65	442.34
Total Debt	1,485	1,303	728.9	496.6	360.2	301.61
Net Cash (Debt)	-1,145	-740.79	-483.17	-493.89	-359.3	-301.32
Net Cash Per Share	-46.56	-34.39	-28.76	-29.40	-21.39	-17.94
Filing Date Shares Outstanding	23.88	23.82	16.8	17.5	16.8	16.8
Total Common Shares Outstanding	23.88	23.82	16.8	16.8	16.8	16.8
Working Capital	1,639	1,283	281.53	218.63	165.86	182.34
Book Value Per Share	70.46	53.23	20.96	13.32	8.98	7.00
Tangible Book Value	1,678	1,262	341.36	218.8	150.92	117.53
Tangible Book Value Per Share	70.28	52.97	20.31	13.02	8.98	7.00
Buildings	-	4.25	66.16	61.58	67.82	68.06
Machinery	-	112.82	73.66	55.97	53.58	35.58

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