Gandhi Special Tubes 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	-	36.51	28.18	28.49	22.64	28.34
Short-Term Investments	-	-	-	68.8	-	21.63
Trading Asset Securities	-	50.24	35.62	163.61	340.2	637.91
Cash & Short-Term Investments	74.9	86.75	63.8	260.9	362.84	687.87
Cash Growth	-39.35%	35.97%	-75.55%	-28.09%	-47.25%	122.54%
Accounts Receivable	-	219.87	195.76	178.87	166.89	254.66
Other Receivables	-	4.64	4.62	8.44	5.21	6.15
Receivables	-	224.51	200.38	187.3	177.1	260.81
Inventory	-	446.41	420.51	237	237.77	209.84
Prepaid Expenses	-	2.79	4.23	3.15	3.01	2.7
Other Current Assets	-	12.13	18.06	266.41	23.3	15.67
Total Current Assets	-	772.59	706.98	954.76	804.03	1,177
Property, Plant & Equipment	-	430.21	427.02	441.98	467.32	453.68
Long-Term Investments	-	1,647	1,281	616.41	385.24	278.71
Other Intangible Assets	-	0.19	0.04	-	0.07	0.33
Other Long-Term Assets	-	9.55	11.59	10.34	6.98	14.48
Total Assets	-	2,860	2,427	2,023	1,664	1,924
Accounts Payable	-	18.25	16.63	15.62	13.68	17.12
Accrued Expenses	-	23.13	22.43	41.2	35.37	31.74
Current Portion of Leases	-	0.39	0.36	0.45	0.92	0.86
Current Income Taxes Payable	-	4.48	17.76	-	2.31	8.18
Current Unearned Revenue	-	-	-	11.25	-	-
Other Current Liabilities	-	52.63	46.94	44.45	44.25	52.07
Total Current Liabilities	-	98.88	104.13	112.96	96.53	109.97
Long-Term Leases	-	2.11	2.47	2.69	3.07	2.33
Pension & Post-Retirement Benefits	-	22.37	21.72	17.5	25.64	25.19
Long-Term Deferred Tax Liabilities	-	79.18	70.76	69.33	66.73	67.14
Total Liabilities	-	202.53	199.06	202.48	191.97	204.62
Common Stock	-	60.76	60.76	60.76	60.76	64.59
Retained Earnings	-	2,562	2,133	1,726	1,377	1,624
Comprehensive Income & Other	-	34.27	34.27	34.27	34.27	30.44
Shareholders' Equity	2,868	2,657	2,228	1,821	1,472	1,719
Total Liabilities & Equity	-	2,860	2,427	2,023	1,664	1,924
Total Debt	1.14	2.49	2.82	3.14	3.99	3.19
Net Cash (Debt)	73.76	84.26	60.98	257.76	358.85	684.69
Net Cash Growth	-39.01%	38.18%	-76.34%	-28.17%	-47.59%	123.70%
Net Cash Per Share	6.07	6.93	5.02	21.21	28.53	53.00
Filing Date Shares Outstanding	12.15	12.15	12.15	12.15	12.15	12.92
Total Common Shares Outstanding	12.15	12.15	12.15	12.15	12.15	12.92
Working Capital	-	673.71	602.85	841.8	707.5	1,067
Book Value Per Share	236.08	218.68	183.33	149.85	121.11	133.10
Tangible Book Value	2,868	2,657	2,228	1,821	1,472	1,719
Tangible Book Value Per Share	236.07	218.66	183.32	149.85	121.10	133.07
Land	-	4.18	4.18	7.18	7.18	7.18
Buildings	-	211.98	208.77	208.72	208.72	208.72
Machinery	-	455.67	444.94	448.75	448.24	403.64

Source: S&P Global Market Intelligence. Standard template. Financial Sources.