Swarnsarita Gems Complete Financial Statements
12 Years of Data
2026 - 2015
In FY2026, Swarnsarita Gems (SWARNSAR) reported revenue ₹244 Cr, net profit ₹-7 Cr and EPS ₹-3.32, with a net profit margin of -2.9% and ROE of -5.0%. Full financial statements from FY2015 to FY2026 (12 years) — income statement, balance sheet and cash flow in ₹ Crores. Download as Excel or CSV. Review SWARNSAR price earnings ratio to evaluate earnings-based valuation against sector peers.
Complete Financial Data Export
Profitability Ratios
Net Profit Margin
-2.87%
2026 data
EBITDA Margin
-0.41%
2026 data
Operating Margin
-3.00%
2026 data
Return on Assets
-3.10%
2026 data
Return on Equity
-5.00%
2026 data
Balance Sheet Ratios
Current Ratio
104.00
2026 data
Equity Ratio
61.95%
2026 data
Asset Turnover
1.08
2026 data
SWARNSAR Revenue, Net Profit & EBITDA — Year-on-Year Growth
SWARNSAR YoY (Mar 2025 vs Mar 2026) — revenue +54.4%, net profit -75.0%, EBITDA +50.0%, expenses +51.6%. Explore Swarnsarita Gems intrinsic worth to estimate fundamental worth using multiple valuation models.
Revenue Growth
+54.4%
Year-over-Year
Net Profit Growth
-75.0%
Year-over-Year
EBITDA Growth
+50.0%
Year-over-Year
Expense Growth
+51.6%
Year-over-Year
Assets Growth
+0.4%
Year-over-Year
Equity Growth
+9.4%
Year-over-Year
Operating Cash Flow Growth
+140.0%
Year-over-Year
Investing Cash Flow Growth
+600.0%
Year-over-Year
Financing Cash Flow Growth
-27.3%
Year-over-Year
SWARNSAR Income Statement — Revenue, EBITDA & Net Profit
Swarnsarita Gems revenue ₹244 Cr, EBITDA ₹-1 Cr, net profit ₹-7 Cr, EPS ₹-3.32 (2026) — net profit margin -2.9%. For live price, earnings ratios and company overview, see SWARNSAR share price.
Periods
₹ Crores
| Particulars | Mar 2026 | Sept 2025 | Mar 2025 | Jun 2025 | Dec 2025 | Sept 2024 | Mar 2024 | Jun 2024 | Dec 2024 | Sept 2023 | Mar 2023 | Jun 2023 | Dec 2023 | Sept 2022 | Mar 2022 | Jun 2022 | Dec 2022 | Sept 2021 | Mar 2021 | Jun 2021 | Dec 2021 | Sept 2020 | Mar 2020 | Jun 2020 | Dec 2020 | Sept 2019 | Mar 2019 | Jun 2019 | Dec 2019 | Sept 2018 | Mar 2018 | Jun 2018 | Dec 2018 | Sept 2017 | Mar 2017 | Jun 2017 | Dec 2017 | Sept 2016 | Mar 2016 | Jun 2016 | Dec 2016 | Sept 2015 | Mar 2015 | Jun 2015 | Dec 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 244 | 262 | 158 | 152 | 218 | 230 | 172 | 155 | 219 | 201 | 152 | 194 | 204 | 270 | 202 | 209 | 211 | 266 | 212 | 123 | 259 | 122 | 109 | 5 | 241 | 134 | 154 | 168 | 156 | 155 | 122 | 97 | 149 | 143 | 82 | 96 | 131 | 53 | 104 | 66 | 88 | 79 | 79 | 58 | 82 |
| Expenses | 244 | 252 | 161 | 142 | 214 | 227 | 170 | 145 | 214 | 200 | 146 | 185 | 201 | 264 | 198 | 204 | 214 | 261 | 207 | 119 | 254 | 117 | 105 | 5 | 237 | 130 | 150 | 164 | 153 | 151 | 118 | 95 | 146 | 140 | 80 | 94 | 129 | 51 | 103 | 65 | 86 | 78 | 77 | 57 | 80 |
| EBITDA | -1 | 11 | -2 | 10 | 4 | 3 | 2 | 10 | 5 | 1 | 6 | 10 | 3 | 7 | 4 | 6 | -2 | 5 | 5 | 3 | 5 | 4 | 3 | 1 | 5 | 3 | 4 | 4 | 2 | 3 | 3 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 1 | 2 | 2 | 2 | 1 | 1 | 2 |
| Operating Profit Margin % | -3.00% | 4.00% | -2.00% | 6.00% | 2.00% | 1.00% | 1.00% | 7.00% | 2.00% | 0.00% | 4.00% | 5.00% | 1.00% | 2.00% | 1.00% | 2.00% | -1.00% | 1.00% | 1.00% | 2.00% | 1.00% | 3.00% | 1.00% | 6.00% | 2.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 2.00% | 1.00% | 1.00% | 1.00% | 2.00% | 2.00% | 1.00% | 3.00% | 0.00% | 0.00% | 1.00% | 2.00% | 2.00% | 1.00% | 3.00% |
| Depreciation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest | 2 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 2 | 2 | 1 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 0 | 1 | 1 | 1 | 1 | 1 | 3 |
| Profit Before Tax | -3 | 9 | -4 | 8 | 2 | 1 | 0 | 8 | 3 | -1 | 4 | 7 | 0 | 4 | 3 | 4 | -3 | 3 | 3 | 2 | 3 | 3 | 1 | -1 | 3 | 2 | 2 | 3 | 1 | 2 | 2 | 2 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 0 |
| Tax | 4 | 2 | 0 | 2 | 1 | 0 | 0 | 2 | 1 | 0 | 1 | 2 | 0 | 1 | 1 | 1 | -1 | 1 | 1 | 0 | 1 | 1 | 1 | 0 | 1 | 0 | 2 | 1 | 0 | 1 | 1 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| Net Profit | -7 | 7 | -4 | 6 | 2 | 1 | 0 | 6 | 2 | -1 | 4 | 6 | 0 | 3 | 2 | 3 | -3 | 2 | 2 | 2 | 3 | 2 | 0 | -1 | 2 | 2 | 1 | 2 | 1 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0 | 2 | 0 | 0 |
| Earnings Per Share (₹) | -3.32 | 3.27 | -1.90 | 2.90 | 0.80 | 0.35 | 0.03 | 2.99 | 1.10 | -0.50 | 1.72 | 2.67 | 0.09 | 1.38 | 0.75 | 1.28 | -1.34 | 0.82 | 0.79 | 0.82 | 1.26 | 0.99 | 0.13 | -0.28 | 0.96 | 0.71 | 0.33 | 0.94 | 0.39 | 0.70 | 0.44 | 0.60 | 0.40 | 0.77 | 0.33 | 0.40 | 0.46 | 0.30 | 0.23 | 0.33 | 0.43 | 0.49 | 0.77 | 0.28 | 0.29 |
SWARNSAR Balance Sheet — Assets, Liabilities & Shareholders' Equity
SWARNSAR total assets ₹226 Cr, total equity ₹140 Cr, total liabilities ₹ Cr (2026) — ROE -5.0%.
Years
Annual Data
₹ Crores
| Particulars | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||||||
| Total Assets | 226 | 225 | 241 | 248 | 244 | 226 | 208 | 234 | 205 | 171 | 169 | 135 |
| Current Assets | 208 | 211 | 221 | 210 | 230 | 211 | 194 | 221 | 197 | 167 | 159 | 135 |
| Fixed Assets | 1 | 1 | 6 | 5 | 5 | 5 | 3 | 2 | 2 | 2 | 2 | 0 |
| Capital Work in Progress | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 6 | 1 |
| Other Assets | 0 | 224 | 234 | 243 | 239 | 220 | 205 | 232 | 204 | 166 | 161 | 134 |
| LIABILITIES | ||||||||||||
| Total Liabilities | ||||||||||||
| Current Liabilities | 2 | 4 | 9 | 19 | 20 | 1 | 2 | 0 | 0 | 0 | 0 | 0 |
| Non-Current Liabilities | ||||||||||||
| SHAREHOLDERS' EQUITY | ||||||||||||
| Total Equity | 140 | 128 | 123 | 118 | 112 | 104 | 98 | 94 | 89 | 85 | 82 | 79 |
| Share Capital | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
| Reserves & Surplus | 119 | 107 | 102 | 97 | 91 | 83 | 77 | 73 | 68 | 64 | 61 | 58 |
SWARNSAR Cash Flow Statement — Operating, Investing & Financing
Swarnsarita Gems operating cash flow ₹12 Cr, investing ₹5 Cr, financing ₹-28 Cr, net cash flow ₹-11 Cr (2025).
Periods
₹ Crores
| Particulars | March 2025 | March 2024 | March 2023 | March 2022 | March 2021 | March 2020 | March 2019 | March 2018 | March 2017 | March 2016 | March 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating Activities | 12 | 5 | 9 | 8 | 6 | 13 | -26 | -2 | -17 | 1 | -29 |
| Investing Activities | 5 | -1 | 1 | 2 | -1 | 1 | 2 | 5 | 5 | -4 | 3 |
| Financing Activities | -28 | -22 | -13 | 2 | 7 | -35 | 20 | 22 | 0 | 21 | 37 |
| Net Cash Flow | -11 | -18 | -3 | 12 | 13 | -21 | -4 | 25 | -12 | 18 | 10 |