INTERNATIONAL GEMMOLOGICAL INSTITUTE (INDIA) LIMITED

Cash flow International Gemmological Institute (India) Limited

Equities

IGIIL

INE0Q9301021

Professional Information Services

Market Closed - NSE India S.E. Other stock markets 11:05:03 13/02/2026 GMT			5-day change	1st Jan Change
324.50 ^INR	-1.47%		+3.10%	-3.13%

02-11	International Gemmological Institute dividend 2.5 rupees per share	RE
02-11	International Gemmological Institute (India) declares dividend of 2.50 rupees per share	RE

f40fb071b01793c192cf23bd9c0.2kDfJEV33Jn-YWqf83crV1XOxK6C-X2Aqj_5hdQVApg.gzXyY3Ag79aoCB_GrAd4PDyAt97OjDfCx2CI3-19ZdKOKIlgID6s6ZwGHQ

Published financial data: INTERNATIONAL GEMMOLOGICAL INSTITUTE (INDIA) LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024
Revenues	3.65B	4.91B	6.39B	10.53B
Total Revenues	3.65B	4.91B	6.39B	10.53B
Cost of Goods Sold, Total	794M	923M	1.02B	2.74B
Gross Profit	2.85B	3.99B	5.36B	7.79B
Selling General & Admin Expenses, Total	48.01M	121M	145M	343M
Depreciation & Amortization - (IS)	125M	115M	132M	415M
Other Operating Expenses	397M	514M	694M	1.35B
Other Operating Expenses, Total	570M	751M	970M	2.11B
Operating Income	2.28B	3.24B	4.39B	5.68B
Interest Expense, Total	-17.04M	-26.34M	-33.08M	-82.65M
Interest And Investment Income	94.29M	78.42M	79.97M	275M
Net Interest Expenses	77.25M	52.08M	46.89M	193M
Currency Exchange Gains (Loss)	-580K	2.02M	-19.96M	-25.75M
Other Non Operating Income (Expenses)	1.68M	2.94M	21.35M	2.7M
EBT, Excl. Unusual Items	2.36B	3.29B	4.44B	5.85B
Gain (Loss) On Sale Of Assets	-30K	-20K	-1.28M	-290K
EBT, Incl. Unusual Items	2.36B	3.29B	4.44B	5.85B
Income Tax Expense	645M	876M	1.19B	1.58B
Earnings From Continuing Operations	1.72B	2.42B	3.25B	4.27B
Net Income to Company	1.72B	2.42B	3.25B	4.27B
Net Income - (IS)	1.72B	2.42B	3.25B	4.27B
Net Income to Common Incl Extra Items	1.72B	2.42B	3.25B	4.27B
Net Income to Common Excl. Extra Items	1.72B	2.42B	3.25B	4.27B
Per Share Items
Net EPS - Basic	4.32	6.09	8.18	10.74
Basic EPS - Continuing Operations	4.32	6.09	8.18	10.74
Basic Weighted Average Shares Outstanding	397M	397M	397M	398M
Net EPS - Diluted	4.32	6.09	8.18	10.28
Diluted EPS - Continuing Operations	4.32	6.09	8.18	10.28
Diluted Weighted Average Shares Outstanding	397M	397M	397M	416M
Normalized Basic EPS	3.72	5.19	6.99	9.19
Normalized Diluted EPS	3.72	5.19	6.99	8.8
Dividend Per Share	18.66	18.41	17.61	2.44
Payout Ratio	86.31	60.42	43.03	44.41
Supplemental Items
EBITDA	2.35B	3.29B	4.44B	5.86B
EBITA	2.29B	3.25B	4.4B	5.7B
EBIT	2.28B	3.24B	4.39B	5.68B
EBITDAR	2.35B	3.3B	4.45B	5.88B
Total Revenues (As Reported)	3.74B	4.99B	6.49B	10.88B
Effective Tax Rate - (Ratio)	27.33	26.6	26.82	27
Total Current Taxes	607M	859M	1.2B	1.55B
Total Deferred Taxes	38.22M	16.72M	-6.6M	31.86M
Normalized Net Income	1.48B	2.06B	2.77B	3.66B
Interest on Long-Term Debt	17.04M	26.34M	33.08M	82.65M
Non-Cash Pension Expense	-9.51M	-12.52M	-14.24M	-15.14M
Supplemental Operating Expense Items
Advertising Expense	43.92M	110M	136M	322M
Selling and Marketing Expenses	43.92M	110M	136M	322M
Net Rental Expense, Total	4.09M	11.4M	8.18M	21.02M
Imputed Operating Lease Interest Expense	-	11.17M	7.55M	9.4M
Imputed Operating Lease Depreciation	-	234K	631K	11.62M
Maintenance & Repair Expenses, Total	41.9M	26.02M	20.23M	49.06M
Stock-Based Comp., COGS (Total)	-	-	-	4.28M
Total Stock-Based Compensation	-	-	-	4.28M

Fiscal Period: December	2021	2022	2023	2024
Assets
Cash And Equivalents	365M	340M	1.17B	1.39B
Short Term Investments	1.27B	1.65B	1.22B	4.82B
Total Cash And Short Term Investments	1.64B	1.99B	2.38B	6.21B
Accounts Receivable, Total	341M	631M	1.08B	1.67B
Other Receivables	36.19M	40.3M	60.23M	2.09B
Total Receivables	377M	671M	1.14B	3.76B
Inventory	1.61M	1.43M	7.53M	6.5M
Prepaid Expenses	8.96M	5.31M	12.18M	62.19M
Other Current Assets, Total	28.45M	87.52M	66.25M	154M
Total Current Assets	2.05B	2.76B	3.61B	10.19B
Gross Property Plant And Equipment	1.37B	1.58B	1.88B	4.9B
Accumulated Depreciation	-473M	-509M	-535M	-1.78B
Net Property Plant And Equipment	896M	1.07B	1.34B	3.12B
Long-term Investments	-	-	764M	34.7M
Goodwill	-	-	-	1.01B
Other Intangibles, Total	35.22M	31.37M	31.06M	53.43M
Deferred Tax Assets Long-Term	-	-	-	173M
Other Long-Term Assets, Total	215M	230M	287M	462M
Total Assets	3.2B	4.09B	6.03B	15.04B
Liabilities
Accounts Payable, Total	145M	52.42M	94.65M	591M
Accrued Expenses, Total	158M	177M	400M	693M
Current Portion of Leases	36.09M	56.05M	79.13M	226M
Current Income Taxes Payable	118M	12.07M	-	23.42M
Unearned Revenue Current, Total	-	-	-	272M
Other Current Liabilities	108M	89.15M	66.17M	1.23B
Total Current Liabilities	565M	386M	640M	3.04B
Long-Term Leases	127M	211M	227M	1.22B
Pension & Other Post Retirement Benefits	39.54M	43.87M	74.51M	150M
Deferred Tax Liability Non Current	39.77M	58.45M	470K	-
Total Liabilities	771M	700M	942M	4.41B
Common Stock, Total	3.95M	3.95M	3.95M	864M
Additional Paid In Capital	-	-	-	15.11B
Retained Earnings	2.42B	3.38B	5.08B	7.89B
Comprehensive Income and Other	-	2.24M	4.21M	-13.23B
Total Common Equity	2.43B	3.39B	5.09B	10.63B
Total Equity	2.43B	3.39B	5.09B	10.63B
Total Liabilities And Equity	3.2B	4.09B	6.03B	15.04B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	397M	397M	397M	432M
ECS Total Common Shares Outstanding	397M	397M	397M	432M
Book Value / Share	6.11	8.55	12.83	24.59
Tangible Book Value	2.39B	3.36B	5.06B	9.57B
Tangible Book Value Per Share	6.03	8.47	12.75	22.14
Total Debt	163M	267M	306M	1.45B
Net Debt	-1.47B	-1.73B	-2.08B	-4.76B
Debt Equivalent of Unfunded Proj. Benefit Obligation	-178M	-190M	-24.26M	28.51M
Debt Equivalent Oper. Leases	32.72M	91.2M	65.44M	168M
Account Code - Inventory Valuation	-	-	5	5
Inventories - Finished Goods, Total	1.61M	1.43M	7.53M	6.5M
Land - (BS)	-	-	-	8.05M
Buildings, Total	516M	516M	516M	843M
Machinery, Total	490M	578M	638M	1.21B
Full Time Employees	-	-	727	894
Accumulated Allowance for Doubtful Accounts (Supple)	53.2M	20.91M	78.93M	131M

Fiscal Period: December	2021	2022	2023	2024
Net Income	1.72B	2.42B	3.25B	4.27B
Depreciation & Amortization - CF	118M	103M	121M	403M
Amortization of Goodwill and Intangible Assets - (CF)	7.17M	12.34M	10.2M	11.73M
Depreciation & Amortization, Total	125M	115M	132M	415M
(Gain) Loss From Sale Of Asset	-	20K	1.28M	290K
Stock-Based Compensation (CF)	-	-	-	4.28M
Provision and Write-off of Bad Debts	8.07M	-	61.24M	-
Other Operating Activities, Total	84.95M	-146M	-195M	-232M
Change In Accounts Receivable	-76.2M	-288M	-509M	-357M
Change In Inventories	2.04M	170K	-6.1M	1.03M
Change In Accounts Payable	67.29M	-92.93M	42.22M	448M
Change in Other Net Operating Assets	7.47M	-64.06M	199M	-618M
Cash from Operations	1.93B	1.94B	2.97B	3.93B
Capital Expenditure	-39.3M	-103M	-379M	-368M
Sale of Property, Plant, and Equipment	9.43M	10K	4.54M	13.46M
Sale (Purchase) of Intangible assets	-9.99M	-8.49M	-9.89M	-27.5M
Investment in Marketable and Equity Securities, Total	-180M	-382M	-329M	-16.25B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	65.47M
Other Investing Activities, Total	92.37M	62.67M	53.81M	149M
Cash from Investing	-127M	-431M	-660M	-16.41B
Long-Term Debt Issued, Total	-	-	-	14.1B
Total Debt Issued	-	-	-	14.1B
Long-Term Debt Repaid, Total	-217M	-54.17M	-66.39M	-235M
Total Debt Repaid	-217M	-54.17M	-66.39M	-235M
Common Dividends Paid	-1.48B	-1.46B	-1.4B	-1.9B
Common & Preferred Stock Dividends Paid	-1.48B	-1.46B	-1.4B	-1.9B
Other Financing Activities, Total	-17.04M	-22.78M	-24.61M	-82.4M
Cash from Financing	-1.71B	-1.54B	-1.49B	11.88B
Foreign Exchange Rate Adjustments	-	2.24M	1.97M	77.96M
Net Change in Cash	92M	-24.35M	826M	-519M
Supplemental Items
Cash Interest Paid	17.04M	22.78M	24.61M	82.4M
Cash Income Tax Paid (Refund)	483M	965M	1.33B	1.55B
Levered Free Cash Flow	-	1.46B	2.24B	-10.62B
Unlevered Free Cash Flow	-	1.48B	2.26B	-10.57B
Change In Net Working Capital	-	547M	229M	14.14B
Net Debt Issued / Repaid	-217M	-54.17M	-66.39M	13.86B

Fiscal Period: December	2021	2022	2023	2024
Profitability
Return on Assets	-	55.52	54.22	28.03
Return on Total Capital	-	64.76	60.62	94.23
Return On Equity %	-	83.13	76.58	186.45
Return on Common Equity	-	83.13	76.58	186.45
Margin Analysis
Gross Profit Margin %	78.22	81.21	83.96	74.01
SG&A Margin	1.32	2.47	2.27	3.26
EBITDA Margin %	64.43	66.92	69.56	55.66
EBITA Margin %	62.77	66.17	68.92	54.08
EBIT Margin %	62.58	65.92	68.76	53.97
Income From Continuing Operations Margin %	47.03	49.24	50.86	40.57
Net Income Margin %	47.03	49.24	50.86	40.57
Net Avail. For Common Margin %	47.03	49.24	50.86	40.57
Normalized Net Income Margin	40.45	41.93	43.45	34.74
Levered Free Cash Flow Margin	-	29.8	35.04	-100.82
Unlevered Free Cash Flow Margin	-	30.14	35.37	-100.33
Asset Turnover
Asset Turnover	-	1.35	1.26	0.83
Fixed Assets Turnover	-	4.99	5.29	3.46
Receivables Turnover (Average Receivables)	-	10.11	7.47	7.2
Inventory Turnover (Average Inventory)	-	607.05	228.61	390.26
Short Term Liquidity
Current Ratio	3.63	7.14	5.64	3.35
Quick Ratio	3.56	6.89	5.51	3.28
Operating Cash Flow to Current Liabilities	3.43	5.03	4.65	1.29
Days Sales Outstanding (Average Receivables)	-	36.12	48.83	50.81
Days Outstanding Inventory (Average Inventory)	-	0.6	1.6	0.94
Average Days Payable Outstanding	-	39.12	26.05	52.51
Cash Conversion Cycle (Average Days)	-	-2.4	24.37	-0.76
Long Term Solvency
Total Debt/Equity	6.73	7.88	6.02	13.65
Total Debt / Total Capital	6.3	7.3	5.68	12.01
LT Debt/Equity	5.24	6.22	4.47	11.52
Long-Term Debt / Total Capital	4.91	5.77	4.21	10.13
Total Liabilities / Total Assets	24.12	17.1	15.62	29.34
EBIT / Interest Expense	133.93	122.88	132.73	68.77
EBITDA / Interest Expense	141.26	127.25	136.71	73.79
(EBITDA - Capex) / Interest Expense	138.95	123.35	125.25	69.34
Total Debt / EBITDA	0.07	0.08	0.07	0.24
Net Debt / EBITDA	-0.61	-0.51	-0.46	-0.78
Total Debt / (EBITDA - Capex)	0.07	0.08	0.07	0.25
Net Debt / (EBITDA - Capex)	-0.62	-0.53	-0.5	-0.83
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	34.63	30.05	17.28
Gross Profit, 1 Yr. Growth %	-	39.78	34.46	18.9
EBITDA, 1 Yr. Growth %	-	39.85	35.16	24.26
EBITA, 1 Yr. Growth %	-	41.92	35.46	24.29
EBIT, 1 Yr. Growth %	-	41.82	35.66	24.34
Earnings From Cont. Operations, 1 Yr. Growth %	-	40.94	34.32	29.15
Net Income, 1 Yr. Growth %	-	40.94	34.32	29.15
Normalized Net Income, 1 Yr. Growth %	-	39.53	34.78	28.46
Diluted EPS Before Extra, 1 Yr. Growth %	-	40.97	34.32	23.29
Accounts Receivable, 1 Yr. Growth %	-	84.82	70.95	33.01
Inventory, 1 Yr. Growth %	-	-11.18	426.57	-13.68
Net Property, Plant and Equip., 1 Yr. Growth %	-	19.65	25.17	5.19
Total Assets, 1 Yr. Growth %	-	27.95	47.47	45.89
Tangible Book Value, 1 Yr. Growth %	-	40.52	50.6	-234.84
Common Equity, 1 Yr. Growth %	-	39.77	50.12	-275.83
Cash From Operations, 1 Yr. Growth %	-	0.4	53.1	30.02
Capital Expenditures, 1 Yr. Growth %	-	161.83	268.44	-31.22
Levered Free Cash Flow, 1 Yr. Growth %	-	-	52.91	-166.07
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	52.61	-165.48
Dividend Per Share, 1 Yr. Growth %	-	-1.33	-4.35	-86.14
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	32.32	46.46
Gross Profit, 2 Yr. CAGR %	-	-	37.09	39.81
EBITDA, 2 Yr. CAGR %	-	-	37.49	33.56
EBITA, 2 Yr. CAGR %	-	-	38.65	32.4
EBIT, 2 Yr. CAGR %	-	-	38.71	32.52
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	37.59	32.94
Net Income, 2 Yr. CAGR %	-	-	37.59	32.94
Normalized Net Income, 2 Yr. CAGR %	-	-	37.13	33.31
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	37.61	29.92
Accounts Receivable, 2 Yr. CAGR %	-	-	77.75	62.71
Inventory, 2 Yr. CAGR %	-	-	116.26	113.2
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	22.38	70.66
Total Assets, 2 Yr. CAGR %	-	-	37.36	91.76
Tangible Book Value, 2 Yr. CAGR %	-	-	45.47	68.77
Common Equity, 2 Yr. CAGR %	-	-	44.85	77.04
Cash From Operations, 2 Yr. CAGR %	-	-	23.99	42.34
Capital Expenditures, 2 Yr. CAGR %	-	-	210.59	89.04
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	169.37
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	167.22
Dividend Per Share, 2 Yr. CAGR %	-	-	-2.85	-63.59
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	42.4
Gross Profit, 3 Yr. CAGR %	-	-	-	39.8
EBITDA, 3 Yr. CAGR %	-	-	-	35.63
EBITA, 3 Yr. CAGR %	-	-	-	35.5
EBIT, 3 Yr. CAGR %	-	-	-	35.55
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	35.56
Net Income, 3 Yr. CAGR %	-	-	-	35.56
Normalized Net Income, 3 Yr. CAGR %	-	-	-	35.35
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	33.51
Accounts Receivable, 3 Yr. CAGR %	-	-	-	69.77
Inventory, 3 Yr. CAGR %	-	-	-	59.23
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	51.61
Total Assets, 3 Yr. CAGR %	-	-	-	67.56
Tangible Book Value, 3 Yr. CAGR %	-	-	-	58.77
Common Equity, 3 Yr. CAGR %	-	-	-	63.63
Cash From Operations, 3 Yr. CAGR %	-	-	-	26.71
Capital Expenditures, 3 Yr. CAGR %	-	-	-	110.72
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-49.24