Gala Precision Engineering Limited (NSE:GALAPREC)

NSE:GALAPREC Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	15.26	13.83	5.34	5.29	24.84
Cash & Short-Term Investments	15.26	13.83	5.34	5.29	24.84
Cash Growth	10.34%	158.99%	0.95%	-78.70%	26.55%
Accounts Receivable	708.68	469.68	299.63	254.57	212.68
Other Receivables	20.46	9.31	3.85	13.74	16.44
Receivables	732.11	480.21	309.74	271.3	233.6
Inventory	723.88	576.5	557.57	497.23	395.26
Prepaid Expenses	7.04	5.29	7.01	5.19	4.43
Other Current Assets	662.65	67.43	142.29	71.72	54.46
Total Current Assets	2,141	1,143	1,022	850.73	712.59
Property, Plant & Equipment	713.78	490.24	443.71	395.88	407.25
Goodwill	-	-	0.07	-	-
Other Intangible Assets	228.69	219.32	211.35	197.7	210
Other Long-Term Assets	113.21	34.02	26.78	11.86	13.26
Total Assets	3,197	1,887	1,704	1,456	1,343
Accounts Payable	183.19	136.7	81.08	138	104.54
Accrued Expenses	99.26	66.69	37.71	41.97	63.66
Short-Term Debt	217.46	404.38	342.86	293.55	246.86
Current Portion of Long-Term Debt	3.03	53.84	38.13	37.63	41.61
Current Portion of Leases	4.06	3.45	2.9	-	-
Current Income Taxes Payable	-	-	0.05	16.92	0.94
Current Unearned Revenue	3.34	2.95	3.27	4.17	3.89
Other Current Liabilities	31.93	9.03	58.5	32.26	2.17
Total Current Liabilities	542.27	677.04	564.5	564.5	463.67
Long-Term Debt	10.68	92.06	204.99	237.74	301.08
Long-Term Leases	7.37	11.43	14.89	-	-
Long-Term Deferred Tax Liabilities	4.83	9.28	36.94	21.13	9.84
Other Long-Term Liabilities	17.7	13.28	10.92	9.34	8.95
Total Liabilities	634.13	842.37	867.32	863.01	813.02
Common Stock	126.97	101.11	25.24	25.28	25.28
Additional Paid-In Capital	1,608	277.84	337.24	337.24	337.24
Retained Earnings	796.07	629.54	424.54	183.39	117.09
Comprehensive Income & Other	35.29	39.35	49.49	47.25	50.47
Total Common Equity	2,566	1,048	836.51	593.16	530.08
Minority Interest	-3.63	-3.37	0.03	-	-
Shareholders' Equity	2,562	1,044	836.54	593.16	530.08
Total Liabilities & Equity	3,197	1,887	1,704	1,456	1,343
Total Debt	242.6	565.16	603.77	568.92	589.55
Net Cash (Debt)	-227.34	-551.33	-598.43	-563.63	-564.71
Net Cash Per Share	-19.11	-53.75	-58.24	-54.77	-55.85
Filing Date Shares Outstanding	12.7	10.11	10.1	10.11	10.11
Total Common Shares Outstanding	12.7	10.11	10.1	10.11	10.11
Working Capital	1,599	466.22	457.45	286.23	248.92
Book Value Per Share	202.09	103.63	82.84	58.66	52.42
Tangible Book Value	2,337	828.52	625.09	395.46	320.08
Tangible Book Value Per Share	184.08	81.94	61.90	39.11	31.65
Land	8.69	8.69	8.69	8.69	8.69
Buildings	177.36	96.55	92.3	96.58	93.34
Machinery	566.61	426.83	366.39	328.36	303.07
Construction In Progress	66.41	32.3	12.5	1.26	4.85

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