Divine Hira Jewellers 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
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024
Cash & Equivalents	25.35	294.99	17.61
Cash & Short-Term Investments	25.35	294.99	17.61
Cash Growth	-	1574.94%	-
Accounts Receivable	532.32	99.89	150.77
Other Receivables	-	0.93	0.43
Receivables	532.32	100.82	151.2
Inventory	182.08	226.96	113.04
Other Current Assets	52.99	26.83	4.92
Total Current Assets	792.74	649.6	286.77
Property, Plant & Equipment	5.3	5.16	2.95
Total Assets	798.04	654.75	289.72
Accounts Payable	72.77	0.03	-
Accrued Expenses	59.78	8.93	0.61
Short-Term Debt	198.18	190.99	186.05
Current Income Taxes Payable	-	18.62	4.94
Total Current Liabilities	330.73	218.56	191.6
Long-Term Debt	1.64	1.76	-
Long-Term Deferred Tax Liabilities	0.22	0.21	0.12
Total Liabilities	332.59	220.52	191.72
Common Stock	130.47	130.47	73.15
Additional Paid-In Capital	-	245.3	2.35
Retained Earnings	-	58.46	22.5
Shareholders' Equity	465.45	434.23	98
Total Liabilities & Equity	798.04	654.75	289.72
Total Debt	199.82	192.74	186.05
Net Cash (Debt)	-174.48	102.25	-168.44
Net Cash Per Share	-21.51	10.67	-17.71
Filing Date Shares Outstanding	6.55	13.05	9.51
Total Common Shares Outstanding	6.55	13.05	9.51
Working Capital	462	431.04	95.17
Book Value Per Share	71.11	33.28	10.31
Tangible Book Value	465.45	434.23	98
Tangible Book Value Per Share	71.11	33.28	10.31
Machinery	-	6.11	3.38

Source: S&P Capital IQ. Standard template. Financial Sources.