Gandhar Oil Refinery (India) Limited (BOM:544029)

BOM:544029 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,241	505.97	714.28	468.46	596.79	131.12
Cash & Short-Term Investments	1,241	505.97	714.28	468.46	596.79	131.12
Cash Growth	-32.41%	-29.16%	52.47%	-21.50%	355.15%	54.28%
Accounts Receivable	7,339	6,704	6,233	5,618	4,420	5,142
Other Receivables	-	108.37	174.74	58.74	83.97	75.78
Receivables	7,387	6,861	6,455	5,764	4,506	5,219
Inventory	6,188	4,627	4,477	4,509	3,256	1,986
Prepaid Expenses	-	56.41	55.96	56.35	36.53	31.83
Other Current Assets	2,027	2,845	3,818	1,754	2,221	2,381
Total Current Assets	16,843	14,895	15,521	12,551	10,616	9,749
Property, Plant & Equipment	4,857	4,556	3,670	3,081	2,314	1,062
Long-Term Investments	28.18	2.96	2.36	1.6	1.65	72.39
Goodwill	3.3	3.3	3.3	3.3	3.3	2.6
Other Intangible Assets	7.79	8.84	11.37	11.28	11.77	9.2
Long-Term Deferred Tax Assets	-	-	-	0.96	-	0.45
Other Long-Term Assets	225.85	122.3	189.57	666.71	234.98	113.06
Total Assets	21,967	19,591	19,400	16,318	13,182	11,009
Accounts Payable	4,305	3,147	3,722	5,673	5,173	5,232
Accrued Expenses	3.25	186.63	385.63	211.35	185.07	201.84
Short-Term Debt	1,642	1,532	1,684	1,234	1,110	582.87
Current Portion of Long-Term Debt	-	-	37.81	237.78	132.44	28.85
Current Portion of Leases	59.05	48.09	48.76	41.33	47.28	51.53
Current Income Taxes Payable	12.19	-	-	19.17	48.22	-
Current Unearned Revenue	-	123.78	181.32	326.98	-	0.32
Other Current Liabilities	779.69	80.93	102.43	69.88	235.1	194.58
Total Current Liabilities	6,801	5,119	6,161	7,814	6,932	6,292
Long-Term Debt	294.65	283.55	310.04	222.98	338.96	175.71
Long-Term Leases	1,319	1,182	629.74	463.26	278.85	64.79
Pension & Post-Retirement Benefits	62.66	59.6	42.35	34.81	23.77	28.81
Long-Term Deferred Tax Liabilities	55.85	57.92	20.43	-	1.85	-
Total Liabilities	8,533	6,702	7,164	8,535	7,575	6,561
Common Stock	195.76	195.76	195.74	160	160	160
Additional Paid-In Capital	-	3,272	3,363	460	460	460
Retained Earnings	-	9,030	8,278	6,913	4,831	3,787
Comprehensive Income & Other	12,703	-136.46	-115.17	-98.94	-39.45	41.04
Total Common Equity	12,899	12,361	11,722	7,434	5,411	4,448
Minority Interest	535.06	528.26	513.97	349.08	195.81	-
Shareholders' Equity	13,434	12,889	12,236	7,783	5,607	4,448
Total Liabilities & Equity	21,967	19,591	19,400	16,318	13,182	11,009
Total Debt	3,315	3,046	2,710	2,200	1,908	903.75
Net Cash (Debt)	-2,074	-2,540	-1,996	-1,731	-1,311	-772.63
Net Cash Per Share	-20.90	-25.95	-23.11	-21.64	-16.39	-9.66
Filing Date Shares Outstanding	97.98	97.88	97.87	80	80	80
Total Common Shares Outstanding	97.98	97.88	97.87	80	80	80
Working Capital	10,042	9,776	9,359	4,738	3,684	3,458
Book Value Per Share	131.65	126.29	119.77	92.93	67.64	55.60
Tangible Book Value	12,888	12,349	11,707	7,419	5,396	4,436
Tangible Book Value Per Share	131.54	126.16	119.62	92.74	67.45	55.46
Land	-	309.57	291.53	264.07	64.14	64.14
Buildings	-	1,451	1,300	804.66	793.73	383.34
Machinery	-	2,431	2,025	1,382	1,144	592.41
Construction In Progress	-	76.5	85.75	726.69	440.11	215.72
Leasehold Improvements	-	70.22	70.22	70.22	70.22	70.22

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