Below are the financial statements of Kalyan Jewellers India, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in millions of INR | 2024 | 2023 |
|---|---|---|
| Non-current assets | — | — |
| Property, plant and equipment | 10,904.15a | 8,738.18a |
| Capital work-in-progress | 484.66a | 200.49a |
| Right-of-use assets | 11,389.91a | 9,579.84a |
| Investment property | 611.36a | 611.36a |
| Goodwill on consolidation | 50.56a | 50.56a |
| Other intangible assets | 34.58a | 48.96a |
| Intangible assets under development | 3.7a | 4.37a |
| Financial assets | — | — |
| Investments | 44a | 43.5a |
| Other financial assets | 3,812.4a | 1,592.49a |
| Deferred tax assets (net) | 662.3a | 561.93a |
| Non-current tax assets (net) | 99.49a | 0a |
| Other non-current assets | 590.08a | 539.32a |
| Total non-current assets | 28,687.19a | 21,971a |
| Current assets | — | — |
| Inventories | 82,975.73a | 70,138.75a |
| Financial assets | — | — |
| Trade receivables | 3,283.19a | 2,442.31a |
| Cash and cash equivalents | 1,777.08a | 1,409.07a |
| Bank balances other than cash and cash equivalents | 7,973.9a | 8,409.68a |
| Other financial assets | 827.06a | 629.26a |
| Other current assets | 1,314.1a | 790.2a |
| Total current assets | 98,151.06a | 83,819.27a |
| Assets | — | — |
| Assets held-for-sale | 1,339.1a | 1,339.1a |
| Total assets | 128,177.35a | 107,129.37a |
| Equity | — | — |
| Equity share capital | 10,300.53a | 10,300.53a |
| Other equity | 31,590.04a | 26,046.58a |
| Equity attributable to owners of the company | 41,890.57a | 36,347.11a |
| Non-controlling interests | -12.9a | -2.29a |
| Total equity | 41,877.67a | 36,344.82a |
| Financial liabilities | — | — |
| Borrowings | 0a | 77.73a |
| Lease liabilities | 10,016.15a | 6,643.13a |
| Non-current liabilities | — | — |
| Provisions | 455.64a | 376.54a |
| Total non-current liabilities | 10,471.79a | 7,097.4a |
| Financial liabilities | — | — |
| Borrowings | 10,643.45a | 16,472.12a |
| Metal gold loan | 22,529.6a | 18,535.61a |
| Lease liabilities | 1,674.38a | 1,226.3a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 8.93a | 10.01a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 19,432.56a | 11,916.88a |
| Current liabilities | — | — |
| Other financial liabilities | 359.52a | 222.22a |
| Other current liabilities | 20,966.82a | 14,966.17a |
| Provisions | 187.09a | 130.58a |
| Current tax liabilities (net) | 25.54a | 207.26a |
| Total current liabilities | 75,827.89a | 63,687.15a |
| Total equity and liabilities | 128,177.35a | 107,129.37a |
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