Balance Sheet

GANDHAR OIL REFINERY (INDIA) LTD.

NSE : GANDHARBSE : 544029ISIN CODE : INE717W01049Industry : LubricantsHouse : Private
BSE217.00-0.75 (-0.34 %)
PREV CLOSE ( ) 217.75
OPEN PRICE ( ) 217.80
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 14350
TODAY'S LOW / HIGH ( )216.50 219.20
52 WK LOW / HIGH ( )198.5 344.6
NSE217.00-0.8 (-0.37 %)
PREV CLOSE( ) 217.80
OPEN PRICE ( ) 218.50
BID PRICE (QTY) 217.00 (403)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 269383
TODAY'S LOW / HIGH( ) 216.00 219.50
52 WK LOW / HIGH ( )196.4 344.05
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital160.00160.00160.00160.00160.00
    Equity - Authorised300.00300.00300.00300.00300.00
    Equity - Issued160.00160.00160.00160.00160.00
    Equity Paid Up160.00160.00160.00160.00160.00
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value2.002.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves7092.985251.244284.873299.923684.50
    Securities Premium460.00460.00460.00460.00460.00
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance5803.063901.832857.761856.432078.96
    General Reserves928.87928.87926.07926.071118.50
    Other Reserves-98.95-39.4641.0457.4227.04
Reserve excluding Revaluation Reserve7092.985251.244284.873299.923684.50
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds7252.985411.244444.873459.923844.50
Minority Interest349.08195.810.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans222.98338.9675.7161.1025.07
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks433.02455.07100.0155.8228.53
    Term Loans - Institutions0.001.601.6019.6522.06
    Other Secured-210.04-117.71-25.90-14.37-25.52
Unsecured Loans0.000.00100.00100.000.00
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.00100.00100.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities-0.961.85-0.45-16.126.82
    Deferred Tax Assets32.8728.2925.9220.0121.30
    Deferred Tax Liability31.9130.1425.473.8928.12
Other Long Term Liabilities463.26278.8564.79116.310.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions34.8123.7728.8125.1921.68
Total Non-Current Liabilities720.09643.43268.86286.4853.57
Current Liabilities
Trade Payables5672.545173.315231.774791.817059.49
    Sundry Creditors5672.545173.315231.774791.817059.49
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities875.13589.16472.52398.80656.30
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers326.99145.36149.32173.31309.33
    Interest Accrued But Not Due20.924.3436.1344.6638.77
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities527.22439.46287.07180.83308.20
Short Term Borrowings1234.491110.20582.871121.881091.68
    Secured ST Loans repayable on Demands650.01569.46579.14914.10934.15
    Working Capital Loans- Sec650.01569.46579.14914.10934.15
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-65.53-28.72-575.41-706.32-776.62
Short Term Provisions29.0958.954.614.516.23
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax16.8148.220.000.000.18
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions12.2810.734.614.516.05
Total Current Liabilities7811.256931.626291.776317.008813.70
Total Liabilities16133.4013182.1011005.5010063.4012711.77
ASSETS
Gross Block2946.532534.281317.381259.091188.19
Less: Accumulated Depreciation759.36645.75459.66345.79248.98
Less: Impairment of Assets0.000.000.000.000.00
Net Block2187.171888.53857.72913.30939.21
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress726.69440.11215.72124.3252.23
Non Current Investments1.641.6972.800.3610.29
Long Term Investment1.641.6972.800.3610.29
    Quoted0.000.000.000.000.00
    Unquoted1.641.6972.800.3610.29
Long Term Loans & Advances93.9673.6861.9033.5116.80
Other Non Current Assets566.26153.8132.6220.4016.56
Total Non-Current Assets3584.082566.241259.531143.881087.69
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories4508.663256.301986.091848.512528.09
    Raw Materials3836.032464.561275.89639.09898.36
    Work-in Progress0.000.000.000.000.00
    Finished Goods484.77449.66241.73166.36151.26
    Packing Materials75.4037.8653.7036.2925.40
    Stores  and Spare1.531.391.381.191.78
    Other Inventory110.93302.83413.391005.581451.29
Sundry Debtors5618.304419.755138.104404.466133.32
    Debtors more than Six months398.24295.04267.27596.66396.78
    Debtors Others5283.894158.464902.273824.765736.54
Cash and Bank1082.411827.891214.551002.281152.31
    Cash in hand15.687.774.6922.3316.34
    Balances at Bank1066.731820.121209.86978.751114.85
    Other cash and bank balances0.000.000.001.2021.12
Other Current Assets197.28152.23135.06262.82248.54
    Interest accrued on Investments28.1747.8648.8285.1248.76
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government27.0527.7127.4339.1335.69
    Interest accrued and or due on loans0.002.110.000.000.52
    Prepaid Expenses56.3536.5331.8365.64105.92
    Other current_assets85.7138.0226.9872.9357.65
Short Term Loans and Advances1142.67959.691272.171401.451561.82
    Advances recoverable in cash or in kind342.23177.89702.26569.58652.74
    Advance income tax and TDS0.000.002.04175.37226.48
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances800.44781.80567.87656.50682.60
Total Current Assets12549.3210615.869745.978919.5211624.08
Net Current Assets (Including Current Investments)4738.073684.243454.202602.522810.38
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets16133.4013182.1011005.5010063.4012711.77
Contingent Liabilities4081.484497.534772.683281.092940.32
Total Debt1695.251581.60787.431301.761157.43
Book Value90.6667.64277.80216.25240.28
Adjusted Book Value90.6667.6455.5643.2548.06

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.