Lypsa Gems & Jewellery Limited (LYPSAGEMS) - Net Assets
Based on the latest financial reports, Lypsa Gems & Jewellery Limited (LYPSAGEMS) has net assets worth Rs181.70 Million INR (≈ $1.96 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs685.30 Million ≈ $7.41 Million USD) and total liabilities (Rs503.60 Million ≈ $5.45 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. Also explore Lypsa Gems & Jewellery Limited balance sheet assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs181.70 Million |
| % of Total Assets | 26.51% |
| Annual Growth Rate | 6.97% |
| 5-Year Change | -82.21% |
| 10-Year Change | -80.21% |
| Growth Volatility | 60.03 |
Lypsa Gems & Jewellery Limited - Net Assets Trend (2008–2026)
This chart illustrates how Lypsa Gems & Jewellery Limited's net assets have evolved over time, based on quarterly financial data. Check LYPSAGEMS tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Lypsa Gems & Jewellery Limited (2008–2026)
The table below shows the annual net assets of Lypsa Gems & Jewellery Limited from 2008 to 2026. For live valuation and market cap data, see how much is Lypsa Gems & Jewellery Limited worth.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs181.70 Million ≈ $1.96 Million |
+10.18% |
| 2025-03-31 | Rs164.91 Million ≈ $1.78 Million |
-47.99% |
| 2024-03-31 | Rs317.06 Million ≈ $3.43 Million |
-50.41% |
| 2023-03-31 | Rs639.33 Million ≈ $6.91 Million |
-37.40% |
| 2022-03-31 | Rs1.02 Billion ≈ $11.05 Million |
+2.42% |
| 2021-03-31 | Rs997.24 Million ≈ $10.78 Million |
-22.04% |
| 2020-03-31 | Rs1.28 Billion ≈ $13.83 Million |
-8.38% |
| 2019-03-31 | Rs1.40 Billion ≈ $15.10 Million |
+16.33% |
| 2018-03-31 | Rs1.20 Billion ≈ $12.98 Million |
+30.69% |
| 2017-03-31 | Rs918.26 Million ≈ $9.93 Million |
+26.81% |
| 2016-03-31 | Rs724.10 Million ≈ $7.83 Million |
+38.26% |
| 2015-03-31 | Rs523.71 Million ≈ $5.66 Million |
+49.23% |
| 2014-03-31 | Rs350.95 Million ≈ $3.80 Million |
+31.21% |
| 2013-03-31 | Rs267.48 Million ≈ $2.89 Million |
+12.68% |
| 2012-03-31 | Rs237.38 Million ≈ $2.57 Million |
+5.09% |
| 2011-03-31 | Rs225.89 Million ≈ $2.44 Million |
+237.25% |
| 2010-03-31 | Rs66.98 Million ≈ $724.37K |
+13.61% |
| 2009-03-31 | Rs58.96 Million ≈ $637.62K |
+9.07% |
| 2008-03-31 | Rs54.05 Million ≈ $584.58K |
-- |
Equity Component Analysis
This analysis shows how different components contribute to Lypsa Gems & Jewellery 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 2026)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs294.84 Million | 162.27% |
| Total Equity | Rs181.70 Million | 100.00% |
Lypsa Gems & Jewellery Limited Competitors by Market Cap
The table below lists competitors of Lypsa Gems & Jewellery Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Gujarat Lease Financing Limited
NSE:GLFL
|
$1.53 Million |
|
Ngenic AB
ST:NGENIC
|
$1.53 Million |
|
GEMINA LABS LTD
F:8I7
|
$1.53 Million |
|
Reinhold Europe AB
WAR:RHD
|
$1.53 Million |
|
Vastra Hamnens Restaurangdrift Ab
ST:VH
|
$1.52 Million |
|
Personal Group Holdings PLC
LSE:PGH
|
$1.52 Million |
|
CBEYOND
F:C5B
|
$1.52 Million |
|
Central China Real Estate Limited
F:AJ5
|
$1.52 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lypsa Gems & Jewellery Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 164,907,000 to 181,698,000, a change of 16,791,000 (10.2%).
- Net income of 17,310,000 contributed positively to equity growth.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs17.31 Million | +9.53% |
| Other Changes | Rs-519.00K | -0.29% |
| Total Change | Rs- | 10.18% |
Book Value vs Market Value Analysis
This analysis compares Lypsa Gems & Jewellery 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: 0.77x
- 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 decreased from 0.93x to 0.77x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-03-31 | Rs5.13 | Rs4.78 | x |
| 2009-03-31 | Rs5.59 | Rs4.78 | x |
| 2010-03-31 | Rs6.35 | Rs4.78 | x |
| 2011-03-31 | Rs15.40 | Rs4.78 | x |
| 2012-03-31 | Rs8.05 | Rs4.78 | x |
| 2013-03-31 | Rs9.07 | Rs4.78 | x |
| 2014-03-31 | Rs11.90 | Rs4.78 | x |
| 2015-03-31 | Rs17.76 | Rs4.78 | x |
| 2016-03-31 | Rs24.56 | Rs4.78 | x |
| 2017-03-31 | Rs31.14 | Rs4.78 | x |
| 2018-03-31 | Rs40.70 | Rs4.78 | x |
| 2019-03-31 | Rs47.35 | Rs4.78 | x |
| 2020-03-31 | Rs43.37 | Rs4.78 | x |
| 2021-03-31 | Rs33.82 | Rs4.78 | x |
| 2022-03-31 | Rs34.64 | Rs4.78 | x |
| 2023-03-31 | Rs21.68 | Rs4.78 | x |
| 2024-03-31 | Rs10.75 | Rs4.78 | x |
| 2025-03-31 | Rs5.60 | Rs4.78 | x |
| 2026-03-31 | Rs6.19 | Rs4.78 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lypsa Gems & Jewellery 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): 9.53%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.76%
- • Asset Turnover: 0.21x
- • Equity Multiplier: 3.77x
- Recent ROE (9.53%) is above the historical average (-4.88%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 3.62% | 0.00% | 0.00x | 2.26x | Rs-3.45 Million |
| 2009 | 8.32% | 0.00% | 0.00x | 1.40x | Rs-991.87K |
| 2010 | 16.36% | 0.56% | 0.47x | 62.28x | Rs4.26 Million |
| 2011 | 8.58% | 0.58% | 4.40x | 3.37x | Rs-3.23 Million |
| 2012 | 8.84% | 0.81% | 1.94x | 5.64x | Rs-2.75 Million |
| 2013 | 15.22% | 1.24% | 1.92x | 6.40x | Rs13.96 Million |
| 2014 | 26.93% | 1.77% | 2.12x | 7.19x | Rs59.42 Million |
| 2015 | 34.16% | 3.02% | 2.10x | 5.39x | Rs126.55 Million |
| 2016 | 25.81% | 3.92% | 1.36x | 4.84x | Rs114.48 Million |
| 2017 | 23.41% | 8.24% | 0.75x | 3.78x | Rs123.14 Million |
| 2018 | 23.39% | 8.77% | 1.17x | 2.27x | Rs160.74 Million |
| 2019 | 10.33% | 7.21% | 0.55x | 2.62x | Rs4.56 Million |
| 2020 | -17.04% | -56.92% | 0.12x | 2.42x | Rs-345.86 Million |
| 2021 | -25.99% | -308.12% | 0.03x | 2.88x | Rs-358.88 Million |
| 2022 | -0.08% | -0.61% | 0.05x | 2.73x | Rs-102.99 Million |
| 2023 | -68.97% | -334.23% | 0.11x | 1.87x | Rs-504.91 Million |
| 2024 | -103.17% | -344.86% | 0.13x | 2.38x | Rs-358.82 Million |
| 2025 | -92.02% | -90.93% | 0.25x | 3.97x | Rs-168.24 Million |
| 2026 | 9.53% | 11.76% | 0.21x | 3.77x | Rs-859.80K |
Industry Comparison
This section compares Lypsa Gems & Jewellery Limited's net assets metrics with peer companies in the Luxury Goods industry.
Industry Context
- Industry: Luxury Goods
- Average net assets among peers: $3,296,855,866
- Average return on equity (ROE) among peers: 6.50%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lypsa Gems & Jewellery Limited (LYPSAGEMS) | Rs181.70 Million | 3.62% | 2.77x | $1.52 Million |
| D. P. Abhushan Limited (DPABHUSHAN) | $214.35 Million | 22.78% | 5.46x | $363.40 Million |
| Ethos Limited (ETHOSLTD) | $571.37 Million | -15.68% | 2.64x | $761.75 Million |
| Goenka Diamond and Jewels Limited (GOENKA) | $2.83 Billion | 7.55% | 0.98x | $2.81 Million |
| Goldiam International Limited (GOLDIAM) | $1.84 Billion | 9.50% | 0.60x | $419.35 Million |
| Kalyan Jewellers India Limited (KALYANKJIL) | $20.01 Billion | -0.18% | 3.03x | $6.44 Billion |
| Laxmi Goldorna House Ltd (LGHL) | $318.51 Million | 1.24% | 3.47x | $112.93 Million |
| Moksh Ornaments Limited (MOKSH) | $448.63 Million | 11.44% | 0.11x | $10.33 Million |
| Motisons Jewellers Ltd (MOTISONS) | $1.15 Billion | 12.77% | 1.66x | $148.31 Million |
| Manoj Vaibhav Gems 'N' Jewellers Limited (MVGJL) | $2.29 Billion | 9.06% | 2.51x | $83.58 Million |
About Lypsa Gems & Jewellery Limited
Aurus Gem Corporation Limited manufactures and trades in diamonds in India, Belgium, Israel, United Arab Emirates, and Hong Kong. It sells rough, cut, polished diamonds and gold diamond-studded jewellery. The company sells its products through wholesale and retail. The company was formerly known as Lypsa Gems & Jewellery Limited and changed its name to Aurus Gem Corporation Limited in May 2026. T… Read more