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 Balance Sheet  
Gillanders Arbuthnot & Company Ltd.
 
BSE Code 532716
ISIN Demat INE047B01011
Book Value 128.15
NSE Code GILLANDERS
Dividend Yield % 0.00
Market Cap 1941.09
P/E 41.58
EPS 2.19
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital213.42  213.42  213.42  213.42  213.42  
    Equity - Authorised420.00  420.00  420.00  420.00  420.00  
    Equity - Issued213.42  213.42  213.42  213.42  213.42  
    Equity Paid Up213.42  213.42  213.42  213.42  213.42  
    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 Reserves2365.99  2238.40  1961.11  2554.43  2485.02  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves784.25  784.25  784.25  784.25  784.25  
    Profit & Loss Account Balance580.83  477.13  204.50  703.84  569.83  
    General Reserves986.01  986.01  986.01  986.01  986.01  
    Other Reserves14.90  -8.99  -13.65  80.34  144.93  
Reserve excluding Revaluation Reserve2365.99  2238.40  1961.11  2554.43  2485.02  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds2579.41  2451.82  2174.53  2767.85  2698.44  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans223.53  140.48  177.02  262.17  245.43  
    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 - Banks298.99  258.97  283.16  379.85  344.79  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-75.46  -118.49  -106.14  -117.68  -99.36  
Unsecured Loans121.00  121.00  121.00  121.00  446.01  
    Fixed Deposits - Public0.00  0.00  0.00  82.01  199.27  
    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  317.40  
    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 Loan121.00  121.00  121.00  38.99  -70.66  
Deferred Tax Assets / Liabilities-50.73  -44.32  -5.41  -24.36  14.21  
    Deferred Tax Assets285.61  257.39  289.76  294.76  313.96  
    Deferred Tax Liability234.88  213.07  284.35  270.40  328.17  
Other Long Term Liabilities114.70  118.68  69.12  64.88  60.55  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions271.61  242.50  358.85  113.34  113.06  
Total Non-Current Liabilities680.11  578.35  720.58  537.03  879.25  
Current Liabilities0  0  0  0  0  
Trade Payables643.60  532.04  487.35  481.84  690.69  
    Sundry Creditors643.60  532.04  487.35  481.84  690.69  
    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 Liabilities607.89  608.79  526.46  646.47  694.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers127.54  102.47  93.48  104.70  68.37  
    Interest Accrued But Not Due4.78  7.38  6.52  16.61  20.54  
    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  1.25  
    Other Liabilities475.57  498.94  426.47  525.17  603.85  
Short Term Borrowings1062.32  1008.92  882.69  854.97  846.32  
    Secured ST Loans repayable on Demands1022.32  948.92  772.37  757.33  766.32  
    Working Capital Loans- Sec1022.32  948.92  772.37  757.33  766.32  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  20.00  
    Other Unsecured Loans-982.32  -888.92  -662.05  -659.69  -706.32  
Short Term Provisions51.65  44.68  73.15  293.18  263.87  
    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 Tax1.34  0.00  0.00  0.00  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  263.87  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions50.31  44.68  73.15  293.18  0.00  
Total Current Liabilities2365.45  2194.42  1969.65  2276.47  2494.88  
Total Liabilities5624.97  5224.59  4864.76  5581.35  6072.57  
ASSETS0  0  0  0  0  
Gross Block4616.63  4556.02  4514.86  4906.69  4997.76  
Less: Accumulated Depreciation2091.16  1993.11  1884.43  1924.02  1882.12  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block2525.48  2562.91  2630.43  2982.67  3115.64  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress203.40  127.88  85.34  112.55  117.57  
Non Current Investments0.16  0.16  0.88  0.88  17.28  
Long Term Investment0.16  0.16  0.88  0.88  17.28  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.16  0.16  0.88  0.88  17.28  
Long Term Loans & Advances377.55  394.21  259.63  186.07  202.92  
Other Non Current Assets27.48  27.66  0.00  2.40  43.93  
Total Non-Current Assets3134.06  3112.83  2976.27  3284.56  3497.35  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  13.50  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  13.50  
Inventories1060.81  921.82  934.47  1070.22  1219.59  
    Raw Materials105.88  96.39  92.13  121.80  111.27  
    Work-in Progress52.89  47.66  38.38  51.78  71.00  
    Finished Goods314.33  365.05  448.73  575.52  689.89  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare185.62  118.51  117.94  122.09  135.16  
    Other Inventory402.09  294.22  237.30  199.03  212.27  
Sundry Debtors631.83  618.29  293.07  262.22  396.27  
    Debtors more than Six months181.80  139.72  104.63  98.64  143.00  
    Debtors Others506.35  523.40  217.57  186.24  291.28  
Cash and Bank31.38  8.40  28.49  33.78  39.29  
    Cash in hand1.33  1.66  1.64  1.71  2.15  
    Balances at Bank30.05  6.74  26.85  32.07  37.13  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets368.99  284.89  262.88  364.62  489.76  
    Interest accrued on Investments8.93  6.90  5.10  7.03  6.29  
    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 Expenses29.66  26.20  21.94  28.50  43.14  
    Other current_assets330.41  251.78  235.83  329.10  440.33  
Short Term Loans and Advances397.91  278.37  369.58  565.95  416.83  
    Advances recoverable in cash or in kind47.11  33.25  184.01  229.13  37.22  
    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 & Advances350.80  245.12  185.57  336.82  379.60  
Total Current Assets2490.91  2111.76  1888.49  2296.79  2575.22  
Net Current Assets (Including Current Investments)125.46  -82.66  -81.16  20.32  80.35  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets5624.97  5224.59  4864.76  5581.35  6072.57  
Contingent Liabilities169.52  159.62  90.71  102.74  112.39  
Total Debt1486.04  1390.15  1292.05  1446.31  1830.02  
Book Value120.86  114.88  101.89  129.69  126.44  
Adjusted Book Value120.86  114.88  101.89  129.69  126.44  
 
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