Gulf Oil Lubricants 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	11,573	10,261	7,032	6,504	5,487
Short-Term Investments	-	200.17	506.34	0.65	4.33
Cash & Short-Term Investments	11,573	10,461	7,539	6,504	5,492
Cash Growth	10.63%	38.76%	15.90%	18.44%	11.61%
Accounts Receivable	5,348	4,943	5,018	4,100	3,345
Other Receivables	-	36.8	81.21	79.01	74.38
Receivables	5,353	4,984	5,103	4,182	3,422
Inventory	5,947	5,075	4,943	4,717	4,763
Prepaid Expenses	-	302.72	285.44	234.55	168.21
Other Current Assets	1,856	1,500	1,217	1,053	1,013
Total Current Assets	24,728	22,323	19,088	16,690	14,858
Property, Plant & Equipment	3,226	2,861	2,636	2,778	2,731
Long-Term Investments	509.46	887.23	907.24	883.39	358.5
Goodwill	277.19	277.19	277.19	-	-
Other Intangible Assets	983.59	949.87	909.67	27.6	30.83
Long-Term Deferred Tax Assets	66.67	1.22	1.79	-	-
Other Long-Term Assets	352.28	267.26	250.94	318.35	321.21
Total Assets	30,150	27,577	24,086	20,716	18,310
Accounts Payable	6,582	5,592	4,970	3,906	2,707
Accrued Expenses	84.24	582.56	507.66	459.2	320.47
Short-Term Debt	4,899	4,216	3,331	3,316	3,570
Current Portion of Leases	224.34	194.43	165.28	183.61	120.24
Current Income Taxes Payable	107.82	83.11	120.53	54.41	150.19
Current Unearned Revenue	2.01	466.97	211.92	113.15	198.62
Other Current Liabilities	1,442	484.63	516.29	419.74	430.81
Total Current Liabilities	13,341	11,619	9,823	8,452	7,498
Long-Term Debt	244.82	-	-	-	-
Long-Term Leases	298.73	255.25	155.85	233.39	205.61
Long-Term Unearned Revenue	1.34	3.35	5.35	7.39	9.43
Pension & Post-Retirement Benefits	245.25	72.84	61.26	42.35	42.54
Long-Term Deferred Tax Liabilities	163.6	304.04	367.76	190.16	124.41
Other Long-Term Liabilities	18.72	10.93	8.42	5.6	3.3
Total Liabilities	14,313	12,265	10,421	8,931	7,883
Common Stock	98.8	98.61	98.34	98.03	100.85
Additional Paid-In Capital	-	919.88	837.09	752.1	1,798
Retained Earnings	-	13,191	11,580	10,515	8,448
Comprehensive Income & Other	15,264	407.21	430.17	418.81	80.07
Total Common Equity	15,363	14,617	12,946	11,784	10,427
Minority Interest	473.11	694.76	719	-	-
Shareholders' Equity	15,836	15,312	13,665	11,784	10,427
Total Liabilities & Equity	30,150	27,577	24,086	20,716	18,310
Total Debt	5,666	4,665	3,652	3,733	3,896
Net Cash (Debt)	5,906	5,796	3,886	2,771	1,596
Net Cash Growth	1.91%	49.13%	40.22%	73.67%	-43.14%
Net Cash Per Share	118.46	116.63	78.45	56.26	31.47
Filing Date Shares Outstanding	49.4	49.3	49.17	49.02	50.43
Total Common Shares Outstanding	49.4	49.3	49.17	49.02	50.43
Working Capital	11,388	10,704	9,265	8,238	7,360
Book Value Per Share	311.03	296.47	263.30	240.41	206.77
Tangible Book Value	14,102	13,390	11,759	11,757	10,396
Tangible Book Value Per Share	285.50	271.58	239.16	239.85	206.16
Land	-	573.87	479.49	479.49	479.49
Buildings	-	1,020	948.17	929.65	911.04
Machinery	-	2,516	2,273	2,201	2,025
Construction In Progress	-	19.26	91.67	30.57	30.97
Leasehold Improvements	-	48.2	48.2	30.53	30.53

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