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 Balance Sheet  
Gujarat State Petronet Ltd.
 
BSE Code 532702
ISIN Demat INE246F01010
Book Value 193.65
NSE Code GSPL
Dividend Yield % 1.59
Market Cap 177726.58
P/E 24.08
EPS 13.08
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital5642.11  5642.11  5642.11  5642.11  5642.11  
    Equity - Authorised7000.00  7000.00  7000.00  7000.00  7000.00  
    Equity - Issued5642.11  5642.11  5642.11  5642.11  5642.11  
    Equity Paid Up5642.11  5642.11  5642.11  5642.11  5642.11  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves110815.64  102606.57  88846.93  73545.32  58265.62  
    Securities Premium4184.51  4184.51  4184.51  4184.51  4184.51  
    Capital Reserves-35859.99  -35859.99  -35859.99  -35859.99  -35859.99  
    Profit & Loss Account Balance138239.50  129943.31  116173.44  100891.89  85628.97  
    General Reserves41.96  41.96  41.96  41.96  41.96  
    Other Reserves4209.66  4296.78  4307.01  4286.95  4270.17  
Reserve excluding Revaluation Reserve110815.64  102606.57  88846.93  73545.32  58265.62  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds116457.75  108248.68  94489.04  79187.43  63907.74  
Minority Interest39093.82  35577.70  32394.39  25986.78  20678.29  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  3909.67  10946.42  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  5306.07  16535.67  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  -1396.39  -5589.25  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities13912.98  13266.83  12698.93  12327.32  12281.58  
    Deferred Tax Assets994.30  991.49  1054.00  870.19  783.13  
    Deferred Tax Liability14907.28  14258.32  13752.93  13197.51  13064.71  
Other Long Term Liabilities2502.11  2409.74  2607.53  2560.72  2015.06  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions780.96  804.04  788.57  783.89  787.56  
Total Non-Current Liabilities17196.06  16480.60  16095.03  19581.60  26030.62  
Current Liabilities0  0  0  0  0  
Trade Payables7828.87  7140.75  7422.05  4914.97  4848.22  
    Sundry Creditors7828.87  7140.75  7422.05  4914.97  4848.22  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities26900.06  22713.58  22460.04  22565.85  21687.82  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers814.67  803.12  922.73  445.40  359.38  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities26085.39  21910.46  21537.31  22120.46  21328.44  
Short Term Borrowings0.00  0.00  0.00  382.07  4251.82  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  382.07  4251.82  
Short Term Provisions593.28  397.11  298.50  321.67  282.66  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax275.31  86.49  1.25  20.85  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions317.97  310.63  297.25  300.82  282.66  
Total Current Liabilities35322.21  30251.44  30180.59  28184.56  31070.51  
Total Liabilities208069.84  190558.43  173159.06  152940.37  141687.15  
ASSETS0  0  0  0  0  
Gross Block174832.01  158953.77  149450.69  137992.11  127879.30  
Less: Accumulated Depreciation57999.71  51178.34  44655.54  38544.96  32918.89  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block116832.30  107775.43  104795.15  99447.15  94960.41  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress11058.19  16613.56  13823.94  12185.21  9527.50  
Non Current Investments17921.50  18891.13  16213.89  16700.05  14567.52  
Long Term Investment17921.50  18891.13  16213.89  16700.05  14567.52  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted17921.50  18891.13  16213.89  16700.05  14567.52  
Long Term Loans & Advances5524.31  6054.14  5704.10  5535.69  3744.92  
Other Non Current Assets483.31  918.35  988.49  881.22  972.46  
Total Non-Current Assets152093.55  150450.45  141802.75  135030.93  123789.44  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories3189.31  2694.94  2732.71  2424.24  1820.95  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare751.85  768.59  752.68  732.36  728.76  
    Other Inventory2437.45  1926.34  1980.03  1691.88  1092.19  
Sundry Debtors11182.42  11481.06  11413.84  10386.68  9591.64  
    Debtors more than Six months938.63  1324.67  708.36  682.35  782.58  
    Debtors Others10515.25  10390.84  10924.49  9862.32  8929.17  
Cash and Bank22901.22  13995.61  13726.34  1077.27  4089.18  
    Cash in hand38.97  27.37  14.29  16.22  11.11  
    Balances at Bank22862.25  13968.24  13712.04  1061.06  4078.07  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets533.22  524.87  813.72  608.16  732.67  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses258.37  312.55  342.34  312.33  450.04  
    Other current_assets274.85  212.32  471.38  295.83  282.63  
Short Term Loans and Advances18011.57  11411.50  2669.69  3413.09  1663.28  
    Advances recoverable in cash or in kind292.27  177.06  327.93  177.83  161.44  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances17719.29  11234.44  2341.77  3235.26  1501.84  
Total Current Assets55817.74  40107.98  31356.31  17909.44  17897.72  
Net Current Assets (Including Current Investments)20495.53  9856.54  1175.72  -10275.12  -13172.80  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets208069.84  190558.43  173159.06  152940.37  141687.15  
Contingent Liabilities11071.33  10945.25  11152.18  11125.61  14789.25  
Total Debt0.00  0.00  0.00  5688.14  19233.05  
Book Value206.41  191.86  167.47  140.35  113.27  
Adjusted Book Value206.41  191.86  167.47  140.35  113.27  
 
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