Gujarat State Fertilizers & Chemicals Limited (NSE:GSFC)

NSE:GSFC 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	8,339	2,854	5,323	10,979	3,275	2,350
Short-Term Investments	7,297	16,182	17,673	3,349	13,232	8,766
Cash & Short-Term Investments	15,636	19,037	22,996	14,328	16,507	11,116
Cash Growth	-34.14%	-17.22%	60.50%	-13.20%	48.49%	2043.78%
Accounts Receivable	21,497	16,241	15,857	21,582	10,418	9,774
Other Receivables	-	765.57	772.89	120.68	238.27	30.55
Receivables	24,353	19,842	19,218	24,182	12,970	11,917
Inventory	15,479	14,793	13,048	13,237	13,915	9,966
Prepaid Expenses	-	46.41	29.72	22.77	44.4	93.33
Other Current Assets	3,535	2,785	1,720	1,962	2,285	1,915
Total Current Assets	59,003	56,503	57,011	53,732	45,722	35,007
Property, Plant & Equipment	32,925	31,902	27,818	27,774	28,367	29,202
Long-Term Investments	51,352	50,552	60,154	53,295	63,137	43,307
Other Intangible Assets	46.7	43.93	25.72	17.5	11.95	15.78
Other Long-Term Assets	4,364	4,689	5,498	4,275	4,009	4,110
Total Assets	147,690	143,690	150,507	139,092	141,247	111,641
Accounts Payable	6,976	6,748	7,982	6,378	8,005	5,292
Accrued Expenses	1,116	2,100	2,570	1,819	2,495	2,412
Short-Term Debt	-	-	25.05	-	28.23	350.1
Current Portion of Leases	9.6	10.92	10.83	9.06	9.74	17.58
Current Income Taxes Payable	875.7	302.39	80.08	228.74	964.34	27.58
Current Unearned Revenue	-	163.13	146.56	186.46	158.23	319.75
Other Current Liabilities	4,724	3,696	2,220	2,187	1,810	1,878
Total Current Liabilities	13,701	13,020	13,036	10,808	13,471	10,297
Long-Term Leases	4.3	6.72	15.21	14.82	17.02	-
Long-Term Unearned Revenue	16.9	17.41	16.01	7.14	8.26	9.38
Pension & Post-Retirement Benefits	-	1,206	2,501	505.58	1,325	4,004
Long-Term Deferred Tax Liabilities	4,890	4,575	4,465	4,732	6,029	2,401
Other Long-Term Liabilities	4,318	3,371	3,190	2,610	2,659	2,512
Total Liabilities	22,929	22,197	23,224	18,678	23,509	19,223
Common Stock	797	796.96	796.96	796.96	796.96	796.96
Additional Paid-In Capital	-	3,052	3,052	3,052	3,052	3,052
Retained Earnings	-	78,449	74,604	75,201	63,369	55,129
Comprehensive Income & Other	123,855	39,086	48,817	41,348	50,504	33,424
Total Common Equity	124,652	121,385	127,270	120,399	117,722	92,402
Minority Interest	109.4	108.47	13.13	15.73	15.42	15.77
Shareholders' Equity	124,761	121,493	127,283	120,414	117,738	92,418
Total Liabilities & Equity	147,690	143,690	150,507	139,092	141,247	111,641
Total Debt	13.9	17.64	51.09	23.89	54.98	367.67
Net Cash (Debt)	15,623	19,019	22,945	14,304	16,452	10,748
Net Cash Growth	-31.28%	-17.11%	60.41%	-13.06%	53.06%	-
Net Cash Per Share	39.20	47.73	57.58	35.90	41.29	26.97
Filing Date Shares Outstanding	398.61	398.48	398.48	398.48	398.48	398.48
Total Common Shares Outstanding	398.61	398.48	398.48	398.48	398.48	398.48
Working Capital	45,302	43,482	43,976	42,923	32,251	24,710
Book Value Per Share	312.72	304.62	319.39	302.15	295.43	231.89
Tangible Book Value	124,605	121,341	127,244	120,381	117,710	92,386
Tangible Book Value Per Share	312.60	304.51	319.33	302.10	295.40	231.85
Land	-	556.87	405.1	364.06	361.66	584.03
Buildings	-	2,427	2,345	2,271	2,136	2,116
Machinery	-	34,863	33,800	32,616	32,180	32,382
Construction In Progress	-	6,904	2,358	1,996	1,579	1,173

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.