Gandhar Oil Refinery (India) Limited (NSE:GANDHAR)

NSE:GANDHAR 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	1,524	714.28	468.46	596.79	131.12
Cash & Short-Term Investments	1,524	714.28	468.46	596.79	131.12
Cash Growth	113.37%	52.47%	-21.50%	355.15%	54.28%
Accounts Receivable	6,704	6,233	5,618	4,420	5,142
Other Receivables	69.68	174.74	58.74	83.97	75.78
Receivables	6,822	6,455	5,764	4,506	5,219
Inventory	4,627	4,477	4,509	3,256	1,986
Prepaid Expenses	-	55.96	56.35	36.53	31.83
Other Current Assets	1,922	3,818	1,754	2,221	2,381
Total Current Assets	14,895	15,521	12,551	10,616	9,749
Property, Plant & Equipment	4,556	3,670	3,081	2,314	1,062
Long-Term Investments	3	2.36	1.6	1.65	72.39
Goodwill	3.3	3.3	3.3	3.3	2.6
Other Intangible Assets	8.84	11.37	11.28	11.77	9.2
Long-Term Deferred Tax Assets	-	-	0.96	-	0.45
Other Long-Term Assets	122.26	189.57	666.71	234.98	113.06
Total Assets	19,591	19,400	16,318	13,182	11,009
Accounts Payable	3,147	3,722	5,673	5,173	5,232
Accrued Expenses	-	385.63	211.35	185.07	201.84
Short-Term Debt	-	1,684	1,234	1,110	582.87
Current Portion of Long-Term Debt	1,532	37.81	237.78	132.44	28.85
Current Portion of Leases	48.09	48.76	41.33	47.28	51.53
Current Income Taxes Payable	-	-	19.17	48.22	-
Current Unearned Revenue	-	181.32	326.98	-	0.32
Other Current Liabilities	391.34	102.43	69.88	235.1	194.58
Total Current Liabilities	5,119	6,161	7,814	6,932	6,292
Long-Term Debt	283.55	310.04	222.98	338.96	175.71
Long-Term Leases	1,182	629.74	463.26	278.85	64.79
Long-Term Deferred Tax Liabilities	57.92	20.43	-	1.85	-
Total Liabilities	6,702	7,164	8,535	7,575	6,561
Common Stock	195.76	195.74	160	160	160
Additional Paid-In Capital	-	3,363	460	460	460
Retained Earnings	-	8,278	6,913	4,831	3,787
Comprehensive Income & Other	12,165	-115.17	-98.94	-39.45	41.04
Total Common Equity	12,361	11,722	7,434	5,411	4,448
Minority Interest	528.26	513.97	349.08	195.81	-
Shareholders' Equity	12,889	12,236	7,783	5,607	4,448
Total Liabilities & Equity	19,591	19,400	16,318	13,182	11,009
Total Debt	3,046	2,710	2,200	1,908	903.75
Net Cash (Debt)	-1,522	-1,996	-1,731	-1,311	-772.63
Net Cash Per Share	-15.56	-20.39	-21.64	-16.39	-9.66
Filing Date Shares Outstanding	103.24	97.87	80	80	80
Total Common Shares Outstanding	103.24	97.87	80	80	80
Working Capital	9,776	9,359	4,738	3,684	3,458
Book Value Per Share	119.73	119.77	92.93	67.64	55.60
Tangible Book Value	12,349	11,707	7,419	5,396	4,436
Tangible Book Value Per Share	119.61	119.62	92.74	67.45	55.46
Land	-	291.53	264.07	64.14	64.14
Buildings	-	1,300	804.66	793.73	383.34
Machinery	-	2,025	1,382	1,144	592.41
Construction In Progress	-	85.75	726.69	440.11	215.72
Leasehold Improvements	-	70.22	70.22	70.22	70.22

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