Gujarat Petrosynthese Limited — Quarter ended 31st March, 2026
| Sr. No. | Particulars | Quarter ended 31.03.2026 (AUDITED) | Quarter ended 31.12.2025 (UNAUDITED) | Quarter ended 31.03.2025 (AUDITED) | Year ended 31.03.2026 (AUDITED) | Year ended 31.03.2025 (AUDITED) |
|---|---|---|---|---|---|---|
| I | INCOME FROM OPERATIONS | |||||
| REVENUE FROM SALE OF GOODS AND SERVICES | 59,981 | 72,904 | 46,274 | 2,25,773 | 1,69,217 | |
| OTHER INCOME | 7,804 | 7,669 | 8,341 | 31,346 | 32,155 | |
| TOTAL INCOME | 67,785 | 80,573 | 54,615 | 2,57,119 | 2,01,372 | |
| II | EXPENSES | |||||
| a) | COST OF MATERIALS CONSUMED | 41,721 | 52,570 | 32,972 | 1,65,220 | 1,22,667 |
| b) | CHANGES IN INVENTORIES OF FINISHED GOODS, WORK IN PROGRESS, STOCK IN TRADE | 3,133 | -932 | 1,361 | -132 | 511 |
| c) | EMPLOYEE BENEFITS EXPENSES | 8,344 | 7,527 | 6,729 | 29,619 | 26,488 |
| d) | DEPRECIATION / AMORTISATION EXPENSES | 1,102 | 735 | 878 | 3,557 | 3,408 |
| e) | FINANCE COST | 38 | 37 | 23 | 157 | 100 |
| f) | OTHER EXPENSES | 8,743 | 7,528 | 6,645 | 29,660 | 26,099 |
| TOTAL EXPENSES | 63,081 | 67,465 | 48,609 | 2,28,081 | 1,79,272 | |
| III | PROFIT/(LOSS) BEFORE EXCEPTIONAL AND EXTRAORDINARY ITEMS AND TAX (I – II) | 4,704 | 13,108 | 6,006 | 29,038 | 22,100 |
| IV | EXCEPTIONAL ITEMS | – | – | – | – | – |
| V | PROFIT/(LOSS) BEFORE TAX (III – IV) | 4,704 | 13,108 | 6,006 | 29,038 | 22,100 |
| VI | TAX EXPENSE: | |||||
| (1) | CURRENT TAX | 383 | 2,526 | 529 | 4,155 | 1,880 |
| (2) | DEFERRED TAX | 227 | 441 | 503 | 1,488 | 5,617 |
| (3) | EARLIER YEAR TAXES | -178 | – | -1 | -178 | -1 |
| PROFIT (LOSS) FOR THE PERIOD FROM CONTINUING OPERATIONS (V – VI) | 4,271 | 10,141 | 4,975 | 23,574 | 14,603 | |
| VII | OTHER COMPREHENSIVE INCOME | – | – | – | – | – |
| VIII | TOTAL COMPREHENSIVE INCOME AFTER TAX (VII + VIII) | 4,271 | 10,141 | 4,975 | 23,574 | 14,603 |
| IX | PAID UP EQUITY SHARE CAPITAL | 5,969 | 5,969 | 5,969 | 5,969 | 5,969 |
| X | EARNINGS PER EQUITY SHARE: | |||||
| (1) | BASIC | 0.72 | 1.70 | 0.83 | 3.95 | 2.45 |
| (2) | DILUTED | 0.72 | 1.70 | 0.83 | 3.95 | 2.45 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| INR (‘000) | INR (‘000) | |
| A. ASSETS | ||
| I. Non-Current Assets | ||
| – Property, plant and equipment | 37,380 | 29,680 |
| – Intangible Assets | 66 | 86 |
| – Right of Use Assets | 1,200 | – |
| – Financial Assets: | ||
| Investments | 2,33,351 | 2,45,424 |
| Other | 1,413 | 1,46,092 |
| – Other Non-current Assets | 617 | 627 |
| Total Non-Current Assets | 2,74,027 | 4,21,909 |
| II. Current Assets | ||
| – Inventories | 10,240 | 7,834 |
| – Financial Assets: | ||
| Investments | 10,377 | 5,000 |
| Trade receivables | 28,347 | 34,066 |
| Cash and cash equivalents | 25,374 | 9,797 |
| Other financial assets | 2,16,858 | 48,428 |
| – Other current assets | 3,686 | 6,395 |
| Total Current Assets | 2,94,882 | 1,11,520 |
| TOTAL ASSETS | 5,68,909 | 5,33,429 |
| B. EQUITY AND LIABILITIES | ||
| I. Equity | ||
| – Equity share capital | 59,692 | 59,692 |
| – Other equity | 4,63,102 | 4,39,528 |
| Shareholder’s fund | 5,22,793 | 4,99,220 |
| II. Liabilities | ||
| Non Current Liabilities | ||
| – Financial Liabilities: | ||
| Lease Liabilities | 690 | – |
| – Deferred Tax Liabilities (Net) | 9,616 | 8,128 |
| Total Non Current Liabilities | 10,306 | 8,128 |
| III. Current Liabilities | ||
| – Financial Liabilities: | ||
| Trade payables (i) total outstanding dues of micro enterprises and small enterprises | – | 97 |
| Trade payables (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 26,375 | 18,951 |
| Lease Liabilities | 592 | – |
| Other financial liabilities | 4,881 | 5,378 |
| – Other current liabilities | 1,892 | 1,656 |
| – Current tax liabilities (Net) | 2,070 | – |
| Total Current Liabilities | 35,809 | 26,082 |
| Total Liabilities | 46,115 | 34,210 |
| TOTAL EQUITY AND LIABILITIES | 5,68,909 | 5,33,429 |