G.S. Auto International Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	1.27	0.97	1.05	1.38	8.58
Short-Term Investments	-	8.27	8.44	8.76	10.11	9.65
Cash & Short-Term Investments	10.55	9.54	9.42	9.81	11.49	18.23
Cash Growth	3.76%	1.35%	-4.03%	-14.63%	-36.96%	53.40%
Accounts Receivable	-	169.38	148.92	158.19	182.38	176.65
Other Receivables	-	0.35	0.99	1.31	3.34	3.86
Receivables	-	169.73	149.91	159.5	185.72	180.52
Inventory	-	313.75	309.24	290.04	280.03	289.68
Other Current Assets	-	12.61	12.36	14.5	9.51	8.03
Total Current Assets	-	505.64	480.92	473.85	486.75	496.45
Property, Plant & Equipment	-	367.79	393.73	418.27	442.18	474.08
Other Intangible Assets	-	0.29	0.41	0.1	0.12	0.13
Long-Term Deferred Tax Assets	-	69.37	79.13	82.28	62.15	68.26
Other Long-Term Assets	-	30.14	28.97	26.68	27.82	53.77
Total Assets	-	973.23	983.16	1,001	1,019	1,093
Accounts Payable	-	183.01	155.02	148.93	141.29	135.95
Accrued Expenses	-	20.22	28.92	25.15	19.46	17.29
Short-Term Debt	-	150.66	153.3	147.3	155.12	267.48
Current Portion of Long-Term Debt	-	35.95	59	42.73	15.57	6.43
Current Portion of Leases	-	0.55	0.45	0.33	0.27	0.2
Current Unearned Revenue	-	4.59	5.89	6.95	7.46	12.9
Other Current Liabilities	-	130.78	120.89	115.56	110.76	192.73
Total Current Liabilities	-	525.76	523.47	486.95	449.91	632.99
Long-Term Debt	-	92.7	126.02	176.9	197.09	71.97
Long-Term Leases	-	1.48	1.45	1.43	1.36	1.3
Long-Term Unearned Revenue	-	1.98	2.65	2.66	2.85	3.79
Pension & Post-Retirement Benefits	-	25.05	22.1	18.65	18.22	21.37
Other Long-Term Liabilities	-	95.62	89.1	102.81	108.16	90.83
Total Liabilities	-	742.59	764.8	789.4	777.58	822.24
Common Stock	-	72.57	72.57	72.57	72.57	72.57
Additional Paid-In Capital	-	117.59	117.59	117.59	117.59	117.59
Retained Earnings	-	25.47	13.19	6.6	36.25	65.27
Comprehensive Income & Other	-	15.02	15.02	15.02	15.02	15.02
Total Common Equity	243.39	230.64	218.36	211.78	241.43	270.45
Shareholders' Equity	243.39	230.64	218.36	211.78	241.43	270.45
Total Liabilities & Equity	-	973.23	983.16	1,001	1,019	1,093
Total Debt	267.71	281.34	340.22	368.69	369.4	347.38
Net Cash (Debt)	-257.16	-271.79	-330.8	-358.88	-357.91	-329.15
Net Cash Per Share	-22.81	-18.73	-22.79	-24.73	-24.66	-22.68
Filing Date Shares Outstanding	10.15	14.51	14.51	14.51	14.51	14.51
Total Common Shares Outstanding	10.15	14.51	14.51	14.51	14.51	14.51
Working Capital	-	-20.13	-42.55	-13.1	36.84	-136.53
Book Value Per Share	16.80	15.89	15.04	14.59	16.63	18.63
Tangible Book Value	243.1	230.35	217.96	211.68	241.31	270.32
Tangible Book Value Per Share	16.78	15.87	15.02	14.58	16.63	18.62
Land	-	8.69	8.69	8.69	8.69	8.69
Buildings	-	173.66	173.59	171.67	171.01	171.01
Machinery	-	760.14	748.36	736.7	726.83	730.44
Construction In Progress	-	2.8	1.74	1.92	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.