Goenka Diamond and Jewels Limited (GOENKA) - Net Assets

Latest as of September 2025: Rs2.33 Billion INR ≈ $25.21 Million USD

Based on the latest financial reports, Goenka Diamond and Jewels Limited (GOENKA) has net assets worth Rs2.33 Billion INR (≈ $25.21 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs7.92 Billion ≈ $85.63 Million USD) and total liabilities (Rs5.59 Billion ≈ $60.43 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check asset resilience ratio of Goenka Diamond and Jewels Limited to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs2.33 Billion
% of Total Assets	29.44%
Annual Growth Rate	11.92%
5-Year Change	-4.03%
10-Year Change	-16.41%
Growth Volatility	37.8

Goenka Diamond and Jewels Limited - Net Assets Trend (2007–2025)

This chart illustrates how Goenka Diamond and Jewels Limited's net assets have evolved over time, based on quarterly financial data. Also explore Goenka Diamond and Jewels Limited assets under control for the complete picture of this company's asset base.

Annual Net Assets for Goenka Diamond and Jewels Limited (2007–2025)

The table below shows the annual net assets of Goenka Diamond and Jewels Limited from 2007 to 2025. For live valuation and market cap data, see Goenka Diamond and Jewels Limited (GOENKA) market capitalisation.

Year	Net Assets	Change
2025-03-31	Rs2.34 Billion ≈ $25.31 Million	-0.90%
2024-03-31	Rs2.36 Billion ≈ $25.54 Million	-1.07%
2023-03-31	Rs2.39 Billion ≈ $25.82 Million	-1.06%
2022-03-31	Rs2.41 Billion ≈ $26.09 Million	-1.06%
2021-03-31	Rs2.44 Billion ≈ $26.38 Million	-0.93%
2020-03-31	Rs2.46 Billion ≈ $26.62 Million	-0.89%
2019-03-31	Rs2.48 Billion ≈ $26.86 Million	-1.59%
2018-03-31	Rs2.52 Billion ≈ $27.30 Million	-4.33%
2017-03-31	Rs2.64 Billion ≈ $28.53 Million	-5.77%
2016-03-31	Rs2.80 Billion ≈ $30.28 Million	-16.20%
2015-03-31	Rs3.34 Billion ≈ $36.13 Million	+0.33%
2014-03-31	Rs3.33 Billion ≈ $36.02 Million	+1.80%
2013-03-31	Rs3.27 Billion ≈ $35.38 Million	+15.49%
2012-03-31	Rs2.83 Billion ≈ $30.63 Million	+6.72%
2011-03-31	Rs2.65 Billion ≈ $28.70 Million	+146.57%
2010-03-31	Rs1.08 Billion ≈ $11.64 Million	+53.04%
2009-03-31	Rs703.32 Million ≈ $7.61 Million	+63.21%
2008-03-31	Rs430.93 Million ≈ $4.66 Million	+39.83%
2007-03-31	Rs308.19 Million ≈ $3.33 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Goenka Diamond and Jewels Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (March 2025)

Component	Amount	Percentage
Common Stock	Rs317.00 Million	13.55%
Other Components	Rs2.02 Billion	86.45%
Total Equity	Rs2.34 Billion	100.00%

Goenka Diamond and Jewels Limited Competitors by Market Cap

The table below lists competitors of Goenka Diamond and Jewels Limited ranked by their market capitalization.

Company	Market Cap
AH-Vest Limited JSE:AHL	$2.82 Million
Falcon Gold Corp V:FG	$2.82 Million
Handal Resources Bhd KLSE:7253	$2.83 Million
Altiplano Metals Inc V:APN	$2.83 Million
JPMorgan China Growth & Income PLC LSE:JCGI	$2.80 Million
Cyber Media (India) Limited NSE:CYBERMEDIA	$2.80 Million
Boardwalktech Software Corp V:BWLK	$2.80 Million
MODERN LAND (CHINA) DL-01 F:7PJ	$2.79 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Goenka Diamond and Jewels Limited's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 2,361,100,000 to 2,339,788,000, a change of -21,312,000 (-0.9%).
Net loss of 21,018,000 reduced equity.
Other comprehensive income decreased equity by 75,990,000.
Other factors increased equity by 75,696,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	Rs-21.02 Million	-0.9%
Other Comprehensive Income	Rs-75.99 Million	-3.25%
Other Changes	Rs75.70 Million	+3.24%
Total Change	Rs-	-0.90%

Book Value vs Market Value Analysis

This analysis compares Goenka Diamond and Jewels Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 0.12x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
The price-to-book ratio has increased from 0.00x to 0.12x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2007-03-31	Rs310.55	Rs0.82	x
2008-03-31	Rs3.62	Rs0.82	x
2009-03-31	Rs3.15	Rs0.82	x
2010-03-31	Rs4.82	Rs0.82	x
2011-03-31	Rs8.37	Rs0.82	x
2012-03-31	Rs8.93	Rs0.82	x
2013-03-31	Rs10.32	Rs0.82	x
2014-03-31	Rs10.50	Rs0.82	x
2015-03-31	Rs10.54	Rs0.82	x
2016-03-31	Rs8.83	Rs0.82	x
2017-03-31	Rs8.32	Rs0.82	x
2018-03-31	Rs7.96	Rs0.82	x
2019-03-31	Rs7.83	Rs0.82	x
2020-03-31	Rs7.76	Rs0.82	x
2021-03-31	Rs7.69	Rs0.82	x
2022-03-31	Rs7.61	Rs0.82	x
2023-03-31	Rs7.53	Rs0.82	x
2024-03-31	Rs7.45	Rs0.82	x
2025-03-31	Rs6.76	Rs0.82	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Goenka Diamond and Jewels Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): -0.90%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -154.20%
• Asset Turnover: 0.00x
• Equity Multiplier: 3.39x
Recent ROE (-0.90%) is below the historical average (6.14%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2007	8.79%	3.68%	0.97x	2.46x	Rs-3.74 Million
2008	28.81%	6.19%	1.73x	2.70x	Rs81.05 Million
2009	38.93%	6.17%	1.39x	4.56x	Rs203.45 Million
2010	38.62%	7.72%	1.37x	3.66x	Rs308.05 Million
2011	16.29%	7.71%	1.14x	1.85x	Rs167.00 Million
2012	7.55%	3.74%	1.02x	1.98x	Rs-69.28 Million
2013	14.54%	5.64%	1.24x	2.08x	Rs148.46 Million
2014	0.91%	0.76%	0.51x	2.32x	Rs-302.68 Million
2015	0.21%	0.70%	0.12x	2.47x	Rs-326.93 Million
2016	-19.58%	-59.84%	0.11x	2.99x	Rs-828.07 Million
2017	-6.02%	-513.79%	0.00x	3.09x	Rs-422.60 Million
2018	-4.47%	-146.13%	0.01x	3.17x	Rs-365.10 Million
2019	-1.82%	-68.56%	0.01x	3.24x	Rs-293.48 Million
2020	-1.00%	-19.22%	0.02x	3.26x	Rs-270.69 Million
2021	-0.85%	-59.16%	0.00x	3.25x	Rs-264.54 Million
2022	-1.14%	-64.45%	0.01x	3.28x	Rs-268.66 Million
2023	-0.96%	-141.13%	0.00x	3.33x	Rs-261.59 Million
2024	-1.21%	-441.59%	0.00x	3.36x	Rs-264.57 Million
2025	-0.90%	-154.20%	0.00x	3.39x	Rs-255.00 Million

Industry Comparison

This section compares Goenka Diamond and Jewels Limited's net assets metrics with peer companies in the Luxury Goods industry.

Industry Context

Industry: Luxury Goods
Average net assets among peers: $4,425,461,881
Average return on equity (ROE) among peers: 3.63%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Goenka Diamond and Jewels Limited (GOENKA)	Rs2.33 Billion	8.79%	2.40x	$2.81 Million
D. P. Abhushan Limited (DPABHUSHAN)	$410.79 Million	19.83%	3.74x	$255.64 Million
Ethos Limited (ETHOSLTD)	$6.31 Billion	9.55%	0.39x	$695.02 Million
Goldiam International Limited (GOLDIAM)	$3.68 Billion	5.48%	0.31x	$460.50 Million
Kalyan Jewellers India Limited (KALYANKJIL)	$20.01 Billion	-0.18%	3.03x	$4.61 Billion
Laxmi Goldorna House Ltd (LGHL)	$313.29 Million	0.39%	0.86x	$139.82 Million
Lypsa Gems & Jewellery Limited (LYPSAGEMS)	$997.24 Million	-25.99%	1.88x	$1.69 Million
Moksh Ornaments Limited (MOKSH)	$5.33 Million	6.16%	25.22x	$12.34 Million
Motisons Jewellers Ltd (MOTISONS)	$915.14 Million	3.46%	1.92x	$146.04 Million
Manoj Vaibhav Gems 'N' Jewellers Limited (MVGJL)	$7.19 Billion	13.97%	1.08x	$91.62 Million

About Goenka Diamond and Jewels Limited

NSE:GOENKA India Luxury Goods

Market Cap

$2.81 Million

Rs259.94 Million INR

Market Cap Rank

#29296 Global

#1646 in India

Share Price

Rs0.82

Change (1 day)

+0.00%

52-Week Range

Rs0.79 - Rs1.44

All Time High

Rs4.25