Lypsa Gems Financials

NSE: LYPSAGEMS | BSE: 534532

₹4.89

₹0.09 (1.88%)

As on 11-Sep-2026IST

Market cap

₹15 Cr

Revenue (TTM)

₹16 Cr

P/E Ratio

8.2

P/B Ratio

0.8

Div. Yield

0 %

Income Statement (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Operating Revenue	15.94	16.69	9.49	13.19	14.02	8.41
Total Income	17.17	16.69	9.49	13.33	14.22	8.41
Total Expenditure	15.20	31.67	9.24	13.03	13.90	8.33
EBITDA	0.74	-14.98	0.25	0.16	0.12	0.09
Depreciation	0.21	0.21	0.24	0.27	0.27	0.34
EBIT	0.53	-15.19	0.01	-0.11	-0.15	-0.25
Interest	--	--	0.00	--	--	0.00
Other Income	1.23	--	--	0.14	0.19	--
Exceptional Items	--	--	--	--	--	0.09
Profit before Tax	1.76	-15.19	0.01	0.03	0.04	-0.16
Provision for Tax	-0.02	-0.02	0.04	0.00	-0.03	0.01
Profit after Tax	1.78	-15.17	-0.03	0.03	0.07	-0.17

Liabilities (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Shareholder's Funds	18.17	16.49	31.78	31.81	31.81	31.74
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	0.30	0.32	0.34	0.30	0.29	0.32
Current Liabilities	50.06	48.68	43.46	42.82	53.73	69.09
Total Liabilities	68.53	65.49	75.58	74.93	85.83	101.15

Assets (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Non-Current Assets	2.21	2.77	2.96	3.19	3.60	3.86
Current Assets	66.32	62.72	72.62	71.74	82.23	97.29
Total Assets	68.53	65.49	75.58	74.93	85.83	101.15
Total Debt*	--	12.98	6.14	6.00	13.39	20.60
Net Current Assets	16.25	14.04	29.16	28.91	28.50	28.21
Contingent Liabilities	--	--	--	--	--	--

Cashflow (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Cash From Operating Activities	--	-6.84	-0.14	7.28	7.34	--
Cash Flow from Investing Activities	--	--	--	--	--	--
Cash from Financing Activities	--	6.84	0.14	-7.39	-7.22	--
Net Cash Inflow / Outflow	--	0.00	-0.01	-0.11	0.12	--

Financials Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Adjusted EPS (₹)	0.60	-5.15	-0.01	0.01	0.02	-0.06
Cash EPS (₹)	0.60	-5.07	0.07	0.10	0.12	0.06
Adjusted Book Value (₹)	6.21	5.59	10.78	10.79	10.79	10.76
Dividend per Share (₹)	--	--	--	--	--	--
Cash Flow per Share (₹)	--	-2.32	-0.05	2.47	2.49	--
Free Cash Flow per Share (₹)	--	-7.45	-0.05	2.48	2.50	-0.06

Profitability Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
ROCE (%)	--	-45.10	0.03	0.07	0.09	-0.31
ROE (%)	10.25	-62.87	-0.10	0.09	0.22	-0.55
ROA (%)	2.66	-21.51	-0.04	0.03	0.08	-0.18
EBIT Margin (%)	3.34	-91.04	0.11	-0.83	-1.06	-2.98
Net Margin (%)	10.38	-90.93	-0.33	0.21	0.49	-2.06
Cash Profit Margin (%)	0.00	-89.65	2.16	2.27	2.45	1.94

Growth Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Revenue Growth (%)	-2.91	75.93	-28.11	-5.92	66.73	-59.36
EBIT Growth (%)	103.49	-1,44,797.14	109.62	26.86	40.40	-108.23
Net Profit Growth (%)	111.71	--	-213.09	-60.88	140.50	-907.44
EPS Growth (%)	111.71	--	-212.90	-60.92	140.42	-906.57
Book Value Growth (%)	--	-48.11	-0.10	0.01	0.22	-0.64

Valuation Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Price / Earnings	8.17	--	--	395.70	246.61	--
Price / Book Value	0.80	1.10	0.50	0.34	0.55	0.41
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	14.45	-2.05	88.22	54.12	95.66	386.42
Close Price (₹)	4.67	6.13	5.45	3.70	5.75	4.40
High Price (₹)	8.19	12.65	8.80	9.58	9.95	6.70
Low Price (₹)	4.05	5.13	3.25	3.25	3.77	2.39
Market Cap (₹ Cr)	14.57	18.10	16.04	10.85	17.34	13.03

Solvency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Debt to Equity	--	0.79	0.19	0.19	0.42	0.65
Short term debt to equity ratio	--	0.79	0.19	0.19	0.42	0.65
Current Ratio	1.32	1.29	1.67	1.68	1.53	1.41
Quick Ratio	1.26	1.24	1.65	1.66	1.51	1.37
Interest Coverage	--	--	105.00	--	--	-270.00

Operating Efficiency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Debtors to sales (%)	392.59	359.83	751.04	535.90	572.82	1,118.08
Asset Turnover	0.24	0.24	0.13	0.16	0.15	0.09
Receivable days	--	1,435.79	2,731.02	2,089.21	2,269.20	3,897.99
Inventory Days	--	33.71	26.16	24.44	52.01	72.63
Payable days	--	807.91	1,464.49	1,071.05	1,153.70	1,879.74
Cash Conversion Cycle	--	661.59	1,292.69	1,042.61	1,167.51	2,090.88

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.

Income Statement (₹ Cr)