Gujarat State Petronet Limited (NSE: GSPL)

Gujarat State Petronet 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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	9,242	8,104	957.92	3,611	6,397
Short-Term Investments	-	14,279	6,307	18.37	133.39	1,047
Trading Asset Securities	-	-	-	-	-	1.43
Cash & Short-Term Investments	23,860	23,521	14,411	976.29	3,745	7,446
Cash Growth	73.83%	63.22%	1376.07%	-73.93%	-49.70%	56.33%
Accounts Receivable	-	11,481	11,414	10,387	9,592	6,553
Other Receivables	-	5.35	301.86	9.51	9.22	9.77
Receivables	-	11,530	11,769	10,439	9,627	6,589
Inventory	-	2,695	2,733	2,424	1,821	1,724
Prepaid Expenses	-	312.55	342.34	-	450.04	408.35
Other Current Assets	-	2,049	2,102	4,070	2,255	2,366
Total Current Assets	-	40,108	31,356	17,909	17,898	18,532
Property, Plant & Equipment	-	117,536	112,416	106,157	99,268	95,646
Long-Term Investments	-	18,891	16,233	16,700	14,585	10,230
Other Intangible Assets	-	7,038	6,468	5,744	5,223	4,969
Long-Term Deferred Charges	-	33.49	35.13	-	-	-
Other Long-Term Assets	-	6,870	6,555	6,312	4,603	3,275
Total Assets	-	190,558	173,159	152,940	141,687	133,502
Accounts Payable	-	7,141	7,422	4,915	4,848	3,687
Accrued Expenses	-	1,340	1,044	916.59	634.6	731.35
Short-Term Debt	-	-	-	382.07	4,252	-
Current Portion of Long-Term Debt	-	-	-	1,396	4,035	12,502
Current Portion of Leases	-	322.25	285.22	226.66	142.01	125.98
Current Income Taxes Payable	-	86.49	1.25	20.85	-	-
Current Unearned Revenue	-	803.12	922.73	445.4	359.38	219.28
Other Current Liabilities	-	20,559	20,506	19,882	16,800	13,776
Total Current Liabilities	-	30,251	30,181	28,185	31,071	31,041
Long-Term Debt	-	-	-	3,910	10,946	23,785
Long-Term Leases	-	1,074	1,209	1,214	653.44	515.51
Long-Term Unearned Revenue	-	1,106	1,119	1,105	1,074	1,075
Long-Term Deferred Tax Liabilities	-	13,267	12,699	12,327	12,282	12,086
Other Long-Term Liabilities	-	288.86	334.42	294.67	338.13	306.89
Total Liabilities	-	46,732	46,276	47,766	57,101	69,454
Common Stock	-	5,642	5,642	5,642	5,642	5,641
Additional Paid-In Capital	-	4,185	4,185	4,185	4,185	4,169
Retained Earnings	-	129,985	116,215	100,934	85,671	70,716
Comprensive Income & Other	-	-31,563	-31,553	-31,573	-31,590	-31,684
Total Common Equity	108,249	108,249	94,489	79,187	63,908	48,843
Minority Interest	-	35,578	32,394	25,987	20,678	15,205
Shareholders' Equity	143,826	143,826	126,883	105,174	84,586	64,047
Total Liabilities & Equity	-	190,558	173,159	152,940	141,687	133,502
Total Debt	1,396	1,396	1,494	7,128	20,029	36,928
Net Cash (Debt)	22,464	22,125	12,917	-6,152	-16,284	-29,482
Net Cash Growth	83.64%	71.29%	-	-	-	-
Net Cash Per Share	39.81	39.21	22.89	-10.90	-28.86	-52.26
Filing Date Shares Outstanding	563.86	564.21	564.21	564.21	564.21	564.1
Total Common Shares Outstanding	563.86	564.21	564.21	564.21	564.21	564.1
Working Capital	-	9,857	1,176	-10,275	-13,173	-12,509
Book Value Per Share	191.90	191.86	167.47	140.35	113.27	86.59
Tangible Book Value	101,211	101,211	88,022	73,443	58,684	43,873
Tangible Book Value Per Share	179.42	179.38	156.01	130.17	104.01	77.78
Land	-	4,733	4,714	4,680	4,914	4,881
Buildings	-	5,099	4,764	4,728	4,502	4,214
Machinery	-	136,480	128,426	119,692	110,368	103,083
Construction In Progress	-	16,614	13,824	12,185	9,528	8,057

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