Esprit Stones IPO Review - Issue Date, Price, GMP, Subscription, Allotment, Lot Size, and Details

Esprit Stones Limited Financial Information (Restated Consolidated)

Amount in (₹ in Lakhs)

Period Ended Mar 31, 2024 Mar 31, 2023 Mar 31, 2022
Reserve of Surplus 5,623.80 5,277.81 4,943.32
Total Assets 27,459.35 23,802.24 18,069.74
Total Borrowings 12,541.91 11,879.55 5,799.76
Fixed Assets 11,041.40 11,652.92 6,617.90
Cash 324.51 289.80 1,209.00
Net Borrowing 12,217.4 11,689.75 4,590.76
Revenue 27,477.82 17,606.52 19,002.60
EBITDA 3,320.08 1,898.59 3,317.86
PAT 1,031.73 355.72 1,850.53
EPS 6.29 2.13 11.46

Note 1:- ROCE & ROE calculation in KPI is based on 31st Mar, 2024 Data, given in RHP.
Note 2:- Pre EPS and Post EPS calculation in KPI is based (Profit and loss attributable to (i) Owners of the Company) on 31st Mar, 2024 Data, given in RHP.
Note 3:- RoNW calculation in KPI is based on 31st Mar, 2024 Data, given in RHP.
Note 4:- Price to Book Value calculation in KPI is based at Cap Price after completion of an Offer.

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