Balance Sheet

Kalyan Jewellers India Ltd
Diamond Cutting / Jewellery
BSE Code:	543278	NSE Symbol:	KALYANKJIL	P/E :	41.9
ISIN Demat:	INE303R01014	Div & Yield %:	0.45	EPS :	13.34
Book Value:	59.26	Market Cap (Rs. Cr.):	57,730.78	Face Value :	10

Particulars	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
SOURCES OF FUNDS :	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr
Share Capital	1,032.74	1,031.44	1,030.05	1,030.05	1,030.05	1,030.05
Reserves Total	5,087.81	3,745.82	3,136.90	2,636.57	2,233.50	1,995.40
Equity Share Warrants	0.00	0.00	0.00	0.00	0.00	0.00
Equity Application Money	0.00	0.00	0.00	0.00	0.00	0.00
Total Shareholders Funds	6,120.55	4,777.26	4,166.95	3,666.62	3,263.55	3,025.45
Secured Loans	1,600.10	1,898.11	2,056.68	2,415.19	2,385.16	2,546.70
Unsecured Loans	1,631.84	1,402.44	1,171.35	0.00	0.00	0.00
Total Debt	3,231.94	3,300.55	3,228.03	2,415.19	2,385.16	2,546.70
Other Liabilities	112.84	68.28	55.65	660.16	575.18	632.04
Total Liabilities	9,465.33	8,146.09	7,450.63	6,741.97	6,223.89	6,204.19
APPLICATION OF FUNDS :	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr
Gross Block	3,133.51	2,805.34	2,371.19	1,847.73	1,933.39	1,970.94
Less : Accumulated Depreciation	990.77	891.02	755.80	556.24	532.17	540.04
Less:Impairment of Assets	0.00	0.00	0.00	0.00	0.00	0.00
Net Block	2,142.74	1,914.32	1,615.39	1,291.49	1,401.22	1,430.90
Lease Adjustment	0.00	0.00	0.00	0.00	0.00	0.00
Capital Work in Progress	13.66	6.07	48.72	19.83	1.89	53.03
Producing Properties	0.00	0.00	0.00	0.00	0.00	0.00
Investments	852.08	851.08	773.41	767.60	767.60	754.85
Current Assets, Loans & Advances	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr
Inventories	10,687.22	7,567.79	6,740.42	5,713.87	4,745.65	4,388.13
Sundry Debtors	724.63	331.32	169.73	107.57	4.46	3.99
Cash and Bank Balance	511.46	635.98	652.30	619.50	461.86	899.50
Loans and Advances	372.61	254.45	162.63	253.30	93.68	189.97
Total Current Assets	12,295.92	8,789.54	7,725.08	6,694.22	5,305.65	5,481.59
Less : Current Liabilities and Provisions	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr	₹ Cr
Current Liabilities	7,297.10	4,482.65	3,459.80	2,422.94	1,517.78	1,633.06
Provisions	292.25	80.49	17.86	32.77	14.25	75.19
Total Current Liabilities & Provisions	7,589.35	4,563.14	3,477.66	2,455.71	1,532.03	1,708.25
Net Current Assets	4,706.57	4,226.41	4,247.42	4,238.52	3,773.62	3,773.35
Miscellaneous Expenses not written off	0.00	0.00	0.00	0.00	0.00	0.00
Deferred Tax Assets	177.32	107.66	71.49	55.54	58.23	67.92
Deferred Tax Liability	8.15	8.98	11.05	3.09	18.73	26.34
Net Deferred Tax	169.17	98.68	60.44	52.45	39.50	41.58
Other Assets	1,581.10	1,049.53	705.24	372.08	240.07	150.48
Total Assets	9,465.32	8,146.09	7,450.62	6,741.97	6,223.90	6,204.20
Contingent Liabilities	1,788.34	1,689.82	1,766.90	1,411.17	1,330.55	1,383.70

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Balance Sheet