GAIL (India) 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	21,267	13,172	11,460	2,438	15,198
Short-Term Investments	-	11,338	3,179	5,616	10,026
Cash & Short-Term Investments	21,267	24,510	14,639	8,054	25,224
Cash Growth	-13.23%	67.43%	81.77%	-68.07%	9.83%
Accounts Receivable	86,051	94,386	95,824	106,817	74,486
Other Receivables	79.8	24,343	22,111	18,387	11,883
Receivables	86,881	119,474	118,661	125,884	87,365
Inventory	51,549	62,499	59,700	59,179	35,766
Prepaid Expenses	-	849.6	884.5	2,332	1,378
Restricted Cash	-	1,376	1,110	721.8	668.8
Other Current Assets	37,921	6,309	7,723	9,136	12,670
Total Current Assets	197,617	215,017	202,718	205,307	163,072
Property, Plant & Equipment	892,739	829,320	756,799	634,871	575,259
Long-Term Investments	262,332	227,728	219,131	172,697	164,629
Other Intangible Assets	34,654	33,246	31,354	28,563	25,366
Long-Term Accounts Receivable	-	10,500	10,550	10,555	10,651
Other Long-Term Assets	14,612	11,392	22,585	22,112	22,838
Total Assets	1,405,366	1,331,487	1,247,172	1,077,808	965,594
Accounts Payable	61,042	77,599	66,397	71,436	53,613
Accrued Expenses	-	12,678	13,335	13,680	14,318
Short-Term Debt	-	30,023	37,496	53,801	12,196
Current Portion of Long-Term Debt	63,357	25,240	20,524	20,152	11,426
Current Portion of Leases	9,646	10,500	8,544	4,236	3,835
Current Income Taxes Payable	28.4	1,070	-	-	-
Current Unearned Revenue	6,971	7,226	8,517	7,348	6,777
Other Current Liabilities	91,769	54,658	61,592	46,459	48,769
Total Current Liabilities	232,814	218,995	216,405	217,110	150,933
Long-Term Debt	136,285	107,810	128,060	88,797	54,681
Long-Term Leases	39,026	42,380	23,314	11,177	10,019
Long-Term Unearned Revenue	50,395	49,261	49,482	50,283	51,239
Pension & Post-Retirement Benefits	-	9,863	9,344	7,997	6,680
Long-Term Deferred Tax Liabilities	51,126	42,598	41,357	43,951	41,992
Other Long-Term Liabilities	2,803	8,176	7,252	7,423	6,996
Total Liabilities	512,449	479,083	475,215	426,738	322,539
Common Stock	65,751	65,751	65,751	65,751	44,404
Retained Earnings	-	667,950	581,756	521,690	528,625
Comprehensive Income & Other	824,745	116,275	122,465	61,834	68,114
Total Common Equity	890,496	849,976	769,972	649,274	641,143
Minority Interest	2,421	2,429	1,986	1,796	1,912
Shareholders' Equity	892,917	852,405	771,958	651,070	643,055
Total Liabilities & Equity	1,405,366	1,331,487	1,247,172	1,077,808	965,594
Total Debt	248,315	215,954	217,938	178,162	92,157
Net Cash (Debt)	-227,048	-191,444	-203,299	-170,108	-66,934
Net Cash Per Share	-34.53	-29.12	-30.92	-25.80	-10.05
Filing Date Shares Outstanding	6,570	6,575	6,575	6,575	6,661
Total Common Shares Outstanding	6,570	6,575	6,575	6,575	6,661
Working Capital	-35,197	-3,978	-13,687	-11,803	12,138
Book Value Per Share	135.55	129.27	117.10	98.75	96.26
Tangible Book Value	855,842	816,730	738,618	620,711	615,777
Tangible Book Value Per Share	130.27	124.22	112.34	94.40	92.45
Land	-	9,022	8,135	7,600	6,338
Buildings	-	21,996	19,878	17,965	15,566
Machinery	-	639,633	604,394	546,569	491,007
Construction In Progress	-	274,211	236,268	166,465	154,904