Gandhi Special Tubes Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	66.34	36.51	28.18	28.49	22.64
Short-Term Investments	60.62	-	-	68.8	-
Trading Asset Securities	-	50.24	35.62	163.61	340.2
Cash & Short-Term Investments	126.95	86.75	63.8	260.9	362.84
Cash Growth	46.34%	35.97%	-75.55%	-28.09%	-47.25%
Accounts Receivable	203.38	219.87	195.76	178.87	166.89
Other Receivables	1.45	4.64	4.62	8.44	5.21
Receivables	204.83	224.51	200.38	187.3	177.1
Inventory	555.55	446.41	420.51	237	237.77
Prepaid Expenses	-	2.79	4.23	3.15	3.01
Other Current Assets	15.33	12.13	18.06	266.41	23.3
Total Current Assets	902.66	772.59	706.98	954.76	804.03
Property, Plant & Equipment	416	430.21	427.02	441.98	467.32
Long-Term Investments	2,074	1,647	1,281	616.41	385.24
Other Intangible Assets	0.15	0.19	0.04	-	0.07
Other Long-Term Assets	7.41	9.55	11.59	10.34	6.98
Total Assets	3,401	2,860	2,427	2,023	1,664
Accounts Payable	18.3	18.25	16.63	15.62	13.68
Accrued Expenses	-	23.13	22.43	41.2	35.37
Current Portion of Leases	0.41	0.39	0.36	0.45	0.92
Current Income Taxes Payable	-	4.48	17.76	-	2.31
Current Unearned Revenue	-	-	-	11.25	-
Other Current Liabilities	128.92	52.63	46.94	44.45	44.25
Total Current Liabilities	147.63	98.88	104.13	112.96	96.53
Long-Term Leases	0.61	2.11	2.47	2.69	3.07
Pension & Post-Retirement Benefits	-	22.37	21.72	17.5	25.64
Long-Term Deferred Tax Liabilities	82.18	79.18	70.76	69.33	66.73
Other Long-Term Liabilities	10.64	-	-	-	-
Total Liabilities	241.06	202.53	199.06	202.48	191.97
Common Stock	60.76	60.76	60.76	60.76	60.76
Retained Earnings	-	2,562	2,133	1,726	1,377
Comprehensive Income & Other	3,099	34.27	34.27	34.27	34.27
Shareholders' Equity	3,159	2,657	2,228	1,821	1,472
Total Liabilities & Equity	3,401	2,860	2,427	2,023	1,664
Total Debt	1.02	2.49	2.82	3.14	3.99
Net Cash (Debt)	125.93	84.26	60.98	257.76	358.85
Net Cash Growth	49.47%	38.18%	-76.34%	-28.17%	-47.59%
Net Cash Per Share	10.36	6.93	5.02	21.21	28.53
Filing Date Shares Outstanding	12.15	12.15	12.15	12.15	12.15
Total Common Shares Outstanding	12.15	12.15	12.15	12.15	12.15
Working Capital	755.03	673.71	602.85	841.8	707.5
Book Value Per Share	260.12	218.68	183.33	149.85	121.11
Tangible Book Value	3,159	2,657	2,228	1,821	1,472
Tangible Book Value Per Share	260.11	218.66	183.32	149.85	121.10
Land	-	4.18	4.18	7.18	7.18
Buildings	-	211.98	208.77	208.72	208.72
Machinery	-	455.67	444.94	448.75	448.24

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