Gujarat State Fertilizers & Chemicals Limited (BOM: 500690)

Gujarat State Fertilizers & Chemicals Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	23,742	5,323	10,979	3,275	2,350	340.45
Short-Term Investments	-	17,673	3,349	13,232	8,766	178.08
Cash & Short-Term Investments	23,742	22,996	14,328	16,507	11,116	518.53
Cash Growth	-1.85%	60.50%	-13.20%	48.49%	2043.78%	-23.20%
Accounts Receivable	17,837	15,857	21,582	10,418	9,774	26,410
Other Receivables	-	772.89	120.68	238.27	30.55	-
Receivables	20,551	19,218	24,182	12,970	11,917	28,333
Inventory	10,075	13,048	13,237	13,915	9,966	13,737
Prepaid Expenses	-	29.72	22.77	44.4	93.33	13.98
Other Current Assets	2,739	1,720	1,962	2,285	1,915	2,093
Total Current Assets	57,108	57,011	53,732	45,722	35,007	44,695
Property, Plant & Equipment	29,620	27,818	27,774	28,367	29,202	30,074
Long-Term Investments	66,967	60,154	53,295	63,137	43,307	20,874
Other Intangible Assets	49.8	25.72	17.5	11.95	15.78	15.82
Long-Term Deferred Tax Assets	-	-	-	-	-	527.23
Other Long-Term Assets	5,141	5,498	4,275	4,009	4,110	5,042
Total Assets	158,885	150,507	139,092	141,247	111,641	101,228
Accounts Payable	6,329	7,982	6,378	8,005	5,292	4,355
Accrued Expenses	1,321	2,570	1,819	2,495	2,412	2,436
Short-Term Debt	984.7	25.05	-	28.23	350.1	14,124
Current Portion of Long-Term Debt	-	-	-	-	-	533.33
Current Portion of Leases	12	10.83	9.06	9.74	17.58	24.65
Current Income Taxes Payable	164.2	80.08	228.74	964.34	27.58	53.41
Current Unearned Revenue	-	146.56	186.46	158.23	319.75	174.14
Other Current Liabilities	4,701	2,220	2,187	1,810	1,878	1,941
Total Current Liabilities	13,511	13,036	10,808	13,471	10,297	23,642
Long-Term Debt	-	-	-	-	-	933.33
Long-Term Leases	12.3	15.21	14.82	17.02	-	-
Long-Term Unearned Revenue	18	16.01	7.14	8.26	9.38	10.5
Long-Term Deferred Tax Liabilities	7,182	4,465	4,732	6,029	2,401	-
Other Long-Term Liabilities	3,949	3,190	2,610	2,659	2,512	2,517
Total Liabilities	24,672	23,224	18,678	23,509	19,223	32,600
Common Stock	797	796.96	796.96	796.96	796.96	796.96
Additional Paid-In Capital	-	3,052	3,052	3,052	3,052	3,052
Retained Earnings	-	74,604	75,201	63,369	55,129	51,166
Comprehensive Income & Other	133,402	48,817	41,348	50,504	33,424	13,599
Total Common Equity	134,199	127,270	120,399	117,722	92,402	68,614
Minority Interest	13.3	13.13	15.73	15.42	15.77	12.85
Shareholders' Equity	134,213	127,283	120,414	117,738	92,418	68,627
Total Liabilities & Equity	158,885	150,507	139,092	141,247	111,641	101,228
Total Debt	1,009	51.09	23.89	54.98	367.67	15,615
Net Cash (Debt)	22,733	22,945	14,304	16,452	10,748	-15,097
Net Cash Growth	-5.93%	60.41%	-13.06%	53.06%	-	-
Net Cash Per Share	57.08	57.58	35.90	41.29	26.97	-37.89
Filing Date Shares Outstanding	398.17	398.48	398.48	398.48	398.48	398.48
Total Common Shares Outstanding	398.17	398.48	398.48	398.48	398.48	398.48
Working Capital	43,596	43,976	42,923	32,251	24,710	21,053
Book Value Per Share	337.04	319.39	302.15	295.43	231.89	172.19
Tangible Book Value	134,150	127,244	120,381	117,710	92,386	68,599
Tangible Book Value Per Share	336.91	319.33	302.10	295.40	231.85	172.15
Land	-	405.1	364.06	361.66	584.03	488.35
Buildings	-	2,345	2,271	2,136	2,116	2,033
Machinery	-	33,800	32,616	32,180	32,382	31,895
Construction In Progress	-	2,358	1,996	1,579	1,173	1,071

Source: S&P Capital IQ. Standard template. Financial Sources.