Utssav CZ Gold Jewels 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	515.74	562.59	245.73	2.72	0.9
Cash & Short-Term Investments	515.74	562.59	245.73	2.72	0.9
Cash Growth	-8.33%	128.95%	8944.13%	202.23%	211.07%
Accounts Receivable	1,710	1,092	568.13	315.57	227.01
Receivables	1,710	1,092	568.13	315.57	235.21
Inventory	1,576	840.94	217.27	240.43	192.82
Prepaid Expenses	-	2.17	8.1	0.94	1.04
Other Current Assets	184.92	108.04	48.88	156.06	23.31
Total Current Assets	3,987	2,606	1,088	715.71	453.27
Property, Plant & Equipment	72.79	75.49	104.86	86.91	95.9
Long-Term Investments	0.03	0.03	1.03	1.03	1.03
Other Intangible Assets	12.84	6.31	10.84	4.93	0.01
Long-Term Deferred Tax Assets	0.38	1.85	1.62	2.4	1.48
Other Long-Term Assets	10.94	7.02	5.93	10.61	9.96
Total Assets	4,084	2,697	1,212	821.58	561.65
Accounts Payable	8.57	20.01	1.27	2.35	2.31
Accrued Expenses	-	19.99	22.46	10.52	8.4
Short-Term Debt	-	1,187	664.62	397.01	237.18
Current Portion of Long-Term Debt	1,851	13.85	13.32	1.05	1.56
Current Income Taxes Payable	-	79.9	44.03	30.45	14.22
Current Unearned Revenue	-	-	-	-	0.39
Other Current Liabilities	227.74	1.92	60.88	55.72	23.36
Total Current Liabilities	2,087	1,323	806.57	497.09	287.41
Long-Term Debt	11.53	102.44	50.96	98.55	121.46
Pension & Post-Retirement Benefits	6.16	3.58	2.65	2.23	1.85
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	2,105	1,429	860.18	597.86	410.72
Common Stock	241.48	238.18	168	42	42
Retained Earnings	1,690	1,030	184.21	181.72	108.93
Comprehensive Income & Other	47.18	-	-	-	-
Shareholders' Equity	1,979	1,268	352.21	223.72	150.93
Total Liabilities & Equity	4,084	2,697	1,212	821.58	561.65
Total Debt	1,862	1,303	728.9	496.6	360.2
Net Cash (Debt)	-1,347	-740.79	-483.17	-493.89	-359.3
Net Cash Per Share	-54.60	-34.39	-28.76	-29.40	-21.39
Filing Date Shares Outstanding	24.14	23.82	16.8	17.5	16.8
Total Common Shares Outstanding	24.14	23.82	16.8	16.8	16.8
Working Capital	1,900	1,283	281.53	218.63	165.86
Book Value Per Share	81.98	53.23	20.96	13.32	8.98
Tangible Book Value	1,966	1,262	341.36	218.8	150.92
Tangible Book Value Per Share	81.45	52.97	20.31	13.02	8.98
Buildings	-	4.25	66.16	61.58	67.82
Machinery	-	112.82	73.66	55.97	53.58