GEMSIDiversified Commercial Services
Gemstone Investments Ltd — Balance Sheet
₹1.21
+0.75%
Gemstone Investments Ltd Balance Sheet (Annual)
| Metric | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Ordinary Shares Number | 7.47 Cr | 7.47 Cr | 7.47 Cr | 7.47 Cr | — |
| Share Issued | 7.47 Cr | 7.47 Cr | 7.47 Cr | 7.47 Cr | — |
| Total Debt | 0.00 | 0.00 | 0.00 | 0.00 | — |
| Tangible Book Value | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.81 Cr | — |
| Invested Capital | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.82 Cr | — |
| Working Capital | 24.70 Cr | 24.38 Cr | 24.03 Cr | 23.81 Cr | — |
| Net Tangible Assets | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.81 Cr | — |
| Common Stock Equity | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.82 Cr | — |
| Total Capitalization | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.82 Cr | — |
| Total Equity Gross Minority Interest | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.82 Cr | — |
| Minority Interest | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Stockholders Equity | 24.72 Cr | 24.40 Cr | 24.05 Cr | 23.82 Cr | — |
| Other Equity Interest | 17.25 Cr | -10.00 | 10.00 | 16.35 Cr | — |
| Capital Stock | 7.47 Cr | 7.47 Cr | 7.47 Cr | 7.47 Cr | — |
| Common Stock | 7.47 Cr | 7.47 Cr | 7.47 Cr | 7.47 Cr | — |
| Total Liabilities Net Minority Interest | 0.33 Cr | 0.11 Cr | 0.12 Cr | 0.15 Cr | — |
| Total Non Current Liabilities Net Minority Interest | 100.00 | 10.00 | 0.00 | 73316.00 | — |
| Other Non Current Liabilities | 100.00 | 10.00 | -1.00 | 100.00 | — |
| Non Current Deferred Revenue | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Non Current Deferred Taxes Liabilities | 0.00 | 0.00 | 0.00 | 73316.00 | — |
| Long Term Debt And Capital Lease Obligation | 0.00 | 0.00 | — | 0.00 | 0.03 Cr |
| Long Term Debt | 0.00 | 0.00 | — | 0.00 | 0.03 Cr |
| Current Liabilities | 0.32 Cr | 0.11 Cr | 0.12 Cr | 0.14 Cr | — |
| Other Current Liabilities | 0.01 Cr | 0.11 Cr | 0.12 Cr | 15200.00 | — |
| Current Debt And Capital Lease Obligation | 0.00 | 0.00 | 0.00 | 0.00 | — |
| Current Debt | 0.00 | 0.00 | 0.00 | 0.00 | — |
| Payables | 0.31 Cr | 0.11 Cr | 0.12 Cr | 0.14 Cr | — |
| Total Tax Payable | 0.00 | 8300.00 | 7700.00 | 15200.00 | — |
| Accounts Payable | 0.31 Cr | 0.00 | 0.00 | 0.00 | — |
| Total Assets | 25.05 Cr | 24.52 Cr | 24.17 Cr | 23.97 Cr | — |
| Total Non Current Assets | 0.02 Cr | 0.02 Cr | 0.03 Cr | 0.02 Cr | — |
| Non Current Deferred Taxes Assets | 97500.00 | 0.01 Cr | 0.01 Cr | 0.00 | — |
| Investmentin Financial Assets | 0.00 | 0.00 | — | 0.00 | 2.50 Cr |
| Long Term Equity Investment | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Investment Properties | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Goodwill And Other Intangible Assets | 29500.00 | 29500.00 | 29500.00 | 99867.00 | — |
| Other Intangible Assets | 29500.00 | 29500.00 | 29500.00 | 99867.00 | — |
| Goodwill | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Net PPE | 0.01 Cr | 78860.00 | 0.01 Cr | 0.01 Cr | — |
| Gross PPE | 0.01 Cr | 0.06 Cr | 0.06 Cr | 0.05 Cr | — |
| Construction In Progress | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Other Properties | 0.01 Cr | -10.00 | -10.00 | 0.01 Cr | — |
| Current Assets | 25.02 Cr | 24.50 Cr | 24.14 Cr | 23.95 Cr | — |
| Other Current Assets | 48100.00 | 51600.00 | 51200.00 | 57200.00 | — |
| Inventory | 0.00 | 0.00 | — | 0.00 | 0.00 |
| Other Receivables | 21.15 Cr | 19.93 Cr | 21.09 Cr | 20.84 Cr | — |
| Taxes Receivable | 0.13 Cr | 0.18 Cr | 0.31 Cr | 0.28 Cr | — |
| Accounts Receivable | 3200.00 | 3190.00 | 3190.00 | 27480.00 | — |
| Cash Cash Equivalents And Short Term Investments | 3.74 Cr | 4.16 Cr | 2.73 Cr | 2.82 Cr | — |
| Other Short Term Investments | 3.73 Cr | 2.50 Cr | 2.50 Cr | 2.50 Cr | — |
| Cash And Cash Equivalents | 0.01 Cr | 1.66 Cr | 0.23 Cr | 0.32 Cr | — |
| Retained Earnings | — | 3.60 Cr | 3.31 Cr | 3.13 Cr | 2.96 Cr |
| Additional Paid In Capital | — | 11.65 Cr | 11.65 Cr | 11.65 Cr | 11.65 Cr |
| Current Provisions | — | 0.05 Cr | — | — | 1.02 Cr |
| Other Payable | — | 0.11 Cr | 0.12 Cr | 0.14 Cr | 0.13 Cr |
| Accumulated Depreciation | — | -0.05 Cr | -0.05 Cr | -0.04 Cr | -0.25 Cr |
| Machinery Furniture Equipment | — | 0.06 Cr | 0.06 Cr | 0.05 Cr | 0.45 Cr |
| Prepaid Assets | — | 0.23 Cr | 0.02 Cr | 0.01 Cr | 78351.00 |
| Cash Financial | — | 1.66 Cr | 0.23 Cr | 0.32 Cr | 0.93 Cr |
| Other Non Current Assets | — | — | -1.00 | — | 1.25 Cr |
| Assets Held For Sale Current | — | — | — | 0.00 | 0.00 |
| Net Debt | — | — | — | — | 0.03 Cr |
| Non Current Prepaid Assets | — | — | — | — | 1.25 Cr |
| Available For Sale Securities | — | — | — | — | 2.50 Cr |
| Cash Equivalents | — | — | — | — | 0.00 |
All figures in ₹ Crores. Source: NSE/BSE filings via Bull Run.
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Data from NSE/BSE public filings. Educational purposes only. Bull Run is not SEBI-registered. Not investment advice.