GAIL (India) Limited (NSE: GAIL)

GAIL (India) Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	25,812	11,460	2,438	15,198	15,066	6,241
Short-Term Investments	6,181	3,179	5,616	10,026	3,216	3,377
Trading Asset Securities	-	-	-	-	4,685	-
Cash & Short-Term Investments	31,993	14,639	8,054	25,224	22,966	9,619
Cash Growth	23.78%	81.77%	-68.07%	9.83%	138.77%	52.82%
Accounts Receivable	102,574	95,824	106,817	74,486	35,036	48,204
Other Receivables	-	22,111	18,387	11,883	10,931	3,109
Receivables	103,331	118,661	125,884	87,365	47,053	52,921
Inventory	46,965	59,700	59,179	35,766	29,897	31,830
Prepaid Expenses	-	884.5	2,332	1,378	1,870	1,733
Restricted Cash	-	1,110	721.8	668.8	488.5	345.1
Other Current Assets	34,576	7,723	9,136	12,670	6,397	20,121
Total Current Assets	216,865	202,718	205,307	163,072	108,672	116,569
Property, Plant & Equipment	774,187	756,799	634,871	575,259	522,593	480,156
Long-Term Investments	234,854	219,131	172,697	164,629	126,103	99,297
Other Intangible Assets	32,097	31,354	28,563	25,366	23,007	18,804
Long-Term Accounts Receivable	10,509	10,550	10,555	10,651	11,052	10,438
Other Long-Term Assets	18,163	22,585	22,112	22,838	14,383	17,435
Total Assets	1,289,888	1,247,172	1,077,808	965,594	810,099	749,142
Accounts Payable	58,293	66,397	71,436	53,613	44,532	39,222
Accrued Expenses	-	13,642	13,680	14,318	9,425	9,087
Short-Term Debt	-	37,496	53,801	12,196	15,229	25,642
Current Portion of Long-Term Debt	48,667	20,524	20,152	11,426	4,451	3,153
Current Portion of Leases	7,033	8,544	4,236	3,835	2,139	1,661
Current Income Taxes Payable	6,079	-	-	-	-	-
Current Unearned Revenue	7,286	8,517	7,348	6,777	5,618	6,190
Other Current Liabilities	70,634	61,286	46,459	48,769	40,379	39,807
Total Current Liabilities	197,992	216,405	217,110	150,933	121,773	124,762
Long-Term Debt	119,957	128,060	88,797	54,681	52,374	37,734
Long-Term Leases	20,661	23,314	11,177	10,019	4,533	924.9
Long-Term Unearned Revenue	49,622	49,482	50,283	51,239	45,269	37,680
Long-Term Deferred Tax Liabilities	43,432	41,357	43,951	41,992	40,885	40,392
Other Long-Term Liabilities	18,049	7,252	7,423	6,996	6,974	8,783
Total Liabilities	449,713	475,215	426,738	322,539	277,301	255,589
Common Stock	65,751	65,751	65,751	44,404	44,404	45,101
Additional Paid-In Capital	-	-	-	-	-	2.7
Retained Earnings	-	581,756	521,690	528,625	443,468	418,360
Comprehensive Income & Other	772,340	122,465	61,834	68,114	43,952	29,218
Total Common Equity	838,091	769,972	649,274	641,143	531,823	492,683
Minority Interest	2,084	1,986	1,796	1,912	974.9	870.4
Shareholders' Equity	840,175	771,958	651,070	643,055	532,798	493,553
Total Liabilities & Equity	1,289,888	1,247,172	1,077,808	965,594	810,099	749,142
Total Debt	196,318	217,938	178,162	92,157	78,726	69,115
Net Cash (Debt)	-164,325	-203,299	-170,108	-66,934	-55,760	-59,496
Net Cash Per Share	-25.00	-30.92	-25.80	-10.05	-8.25	-8.79
Filing Date Shares Outstanding	6,570	6,575	6,575	6,661	6,661	6,765
Total Common Shares Outstanding	6,570	6,575	6,575	6,661	6,661	6,765
Working Capital	18,873	-13,687	-11,803	12,138	-13,100	-8,193
Book Value Per Share	127.57	117.10	98.75	96.26	79.85	72.83
Tangible Book Value	805,993	738,618	620,711	615,777	508,817	473,879
Tangible Book Value Per Share	122.68	112.34	94.40	92.45	76.39	70.05
Land	-	8,135	7,600	6,338	5,689	5,056
Buildings	-	19,878	17,965	15,566	14,250	13,379
Machinery	-	604,394	546,569	491,007	447,771	409,322
Construction In Progress	-	236,268	166,465	154,904	133,997	116,663

Source: S&P Capital IQ. Standard template. Financial Sources.