Gulf Oil Lubricants India 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	-	10,261	7,032	6,504	5,487	4,916
Short-Term Investments	-	200.17	506.34	0.65	4.33	4.33
Cash & Short-Term Investments	11,180	10,461	7,539	6,504	5,492	4,920
Cash Growth	25.58%	38.76%	15.90%	18.44%	11.61%	-10.19%
Accounts Receivable	-	4,943	5,018	4,100	3,345	1,890
Other Receivables	-	36.8	81.21	79.01	74.38	66.8
Receivables	-	4,984	5,103	4,182	3,422	1,973
Inventory	-	5,075	4,943	4,717	4,763	3,765
Prepaid Expenses	-	302.72	285.44	234.55	168.21	146.58
Other Current Assets	-	1,500	1,217	1,053	1,013	483
Total Current Assets	-	22,323	19,088	16,690	14,858	11,288
Property, Plant & Equipment	-	2,861	2,636	2,778	2,731	2,557
Long-Term Investments	-	887.23	907.24	883.39	358.5	202.66
Goodwill	-	277.19	277.19	-	-	-
Other Intangible Assets	-	949.87	909.67	27.6	30.83	16.41
Long-Term Deferred Tax Assets	-	1.22	1.79	-	-	-
Other Long-Term Assets	-	267.26	250.94	318.35	321.21	379.53
Total Assets	-	27,577	24,086	20,716	18,310	14,455
Accounts Payable	-	5,592	4,970	3,906	2,707	2,898
Accrued Expenses	-	582.56	507.66	459.2	320.47	265.33
Short-Term Debt	-	4,216	3,331	3,316	3,570	1,979
Current Portion of Leases	-	194.43	165.28	183.61	120.24	77.72
Current Income Taxes Payable	-	83.11	120.53	54.41	150.19	152.4
Current Unearned Revenue	-	466.97	211.92	113.15	198.62	99.52
Other Current Liabilities	-	484.63	516.29	419.74	430.81	42.66
Total Current Liabilities	-	11,619	9,823	8,452	7,498	5,515
Long-Term Leases	-	255.25	155.85	233.39	205.61	56.58
Long-Term Unearned Revenue	-	3.35	5.35	7.39	9.43	11.46
Pension & Post-Retirement Benefits	-	72.84	61.26	42.35	42.54	41.23
Long-Term Deferred Tax Liabilities	-	304.04	367.76	190.16	124.41	131.63
Other Long-Term Liabilities	-	10.93	8.42	5.6	3.3	5.4
Total Liabilities	-	12,265	10,421	8,931	7,883	5,762
Common Stock	-	98.61	98.34	98.03	100.85	100.62
Additional Paid-In Capital	-	919.88	837.09	752.1	1,798	1,710
Retained Earnings	-	13,191	11,580	10,515	8,448	6,788
Comprehensive Income & Other	-	407.21	430.17	418.81	80.07	95.88
Total Common Equity	16,487	14,617	12,946	11,784	10,427	8,694
Minority Interest	-	694.76	719	-	-	-
Shareholders' Equity	17,159	15,312	13,665	11,784	10,427	8,694
Total Liabilities & Equity	-	27,577	24,086	20,716	18,310	14,455
Total Debt	5,073	4,665	3,652	3,733	3,896	2,114
Net Cash (Debt)	6,106	5,796	3,886	2,771	1,596	2,807
Net Cash Growth	42.64%	49.13%	40.22%	73.67%	-43.14%	63.22%
Net Cash Per Share	123.56	116.63	78.45	56.26	31.47	55.68
Filing Date Shares Outstanding	49.31	49.3	49.17	49.02	50.43	50.31
Total Common Shares Outstanding	49.31	49.3	49.17	49.02	50.43	50.31
Working Capital	-	10,704	9,265	8,238	7,360	5,773
Book Value Per Share	334.33	296.47	263.30	240.41	206.77	172.81
Tangible Book Value	15,255	13,390	11,759	11,757	10,396	8,677
Tangible Book Value Per Share	309.34	271.58	239.16	239.85	206.16	172.48
Land	-	573.87	479.49	479.49	479.49	429.39
Buildings	-	1,020	948.17	929.65	911.04	855.21
Machinery	-	2,516	2,273	2,201	2,025	1,908
Construction In Progress	-	19.26	91.67	30.57	30.97	37.38
Leasehold Improvements	-	48.2	48.2	30.53	30.53	30.53

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