GANDHAR.NS
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Inventory Turnover: High efficiency of inventory movement which means good inventory management

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio14.77
Net Profit Margin0.03
Acid Test Ratio1.79
Inventory Turnover8.09
Coverage Ratio2.85
Debt to Equity0.23
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.03
Return on Assets2.65
Return on Equity0.12
Performance Graph
Key Ratios

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Current Ratio: It would not have any issues to cover its short-term liabilities because of strong liquidity

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio1.79
Current Ratio2.52
Performance Graph
Key Ratios

Inventory Turnover: High efficiency of inventory movement which means good inventory management

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover8.09
Performance Graph
Key Ratios

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio2.85
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company can easily cover its interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.23
Interest Coverage Ratio5.60
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

Dividend Yield: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio14.77
Gross Profit Margin0.12
Price to Book Ratio1.77
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Gandhar Oil Refinery (India) Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 19399940000 16317700000 13182090000
Total Non Current Assets 3879290000 3766290000 2566250000
Other Non Current Assets 29020000 20000 10000
Non Current Prepaid Assets 91420000 92840000 74050000
Non Current Deferred Taxes Assets - 960000 -
Financial Assets - - -
Investment In Financial Assets 2400000 1640000 1690000
Held To Maturity Securities 40000 40000 40000
Available For Sale Securities 154600000 - -
Financial Assets Fair Value 2360000 1600000 1650000
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 14670000 14570000 15070000
Other Intangible Assets 11370000 11270000 11770000
Goodwill 3300000 3300000 3300000
Net Ppe 3669550000 3080520000 2313570000
Accumulated Depreciation -825570000 -764210000 -634900000
Gross Ppe 4495120000 3844730000 2948470000
Construction In Progress 85750000 726690000 440110000
Other Properties 163560000 98930000 78780000
Machinery Furniture Equipment 1861560000 1282940000 1064750000
Buildings And Improvements 1478530000 953270000 942340000
Land And Improvements 905720000 782900000 422490000
Properties - - -
Current Assets 15520650000 12551410000 10615840000
Other Current Assets 30000 55130000 -10000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash 2052990000 613950000 1231100000
Prepaid Assets 1818370000 1140960000 1022140000
Inventory 4477470000 4508660000 3256290000
Other Inventories - - -10000
Finished Goods 624050000 595050000 751280000
Work In Process - - -
Raw Materials 3853420000 3913610000 2505020000
Other Receivables 224930000 146210000 89780000
Taxes Receivable 30110000 - -
Accounts Receivable 6232580000 5618040000 4419750000
Allowance For Doubtful Accounts Receivable -75420000 -63830000 -33750000
Gross Accounts Receivable 6308000000 5681870000 4453500000
Cash Cash Equivalents And Short Term Investments 714280000 468460000 596790000
Other Short Term Investments 2255370000 - -
Cash And Cash Equivalents 714280000 468460000 596790000
Cash Equivalents 61180000 2840000 67120000
Cash Financial 653100000 465620000 529670000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 1317140000 1226790000 984800000
Total Debt 2709920000 2199840000 1907720000
Total Liabilities Net Minority Interest 7164630000 8534570000 7575030000
Total Non Current Liabilities Net Minority Interest 1003330000 721050000 643410000
Other Non Current Liabilities 770000 -10000 -20000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 42350000 34810000 23770000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 20430000 - 1850000
Long Term Debt And Capital Lease Obligation 939780000 686240000 617810000
Long Term Capital Lease Obligation 629740000 463260000 278850000
Long Term Debt 310040000 222980000 338960000
Long Term Provisions 42350000 - -
Current Liabilities 6161300000 7813520000 6931620000
Other Current Liabilities 104250000 93860000 42010000
Current Deferred Taxes Liabilities - 16810000 48220000
Current Debt And Capital Lease Obligation 1770140000 1513600000 1289910000
Current Capital Lease Obligation 48760000 41330000 47280000
Current Debt 1721380000 1472270000 1242630000
Pension And Other Post Retirement Benefit Plans Current 10310000 12280000 10730000
Current Provisions 10310000 - -
Payables 4086110000 5858920000 5382820000
Other Payable 330780000 167080000 209400000
Dividends Payable 33550000 130000 110000
Total Tax Payable - 19170000 -
Accounts Payable 3721780000 5672540000 5173310000
Common Stock Equity 11721340000 7434050000 5411250000
Total Capitalization 12031380000 7657030000 5750210000
Total Equity Gross Minority Interest 12235310000 7783130000 5607060000
Minority Interest 513970000 349080000 195810000
Stockholders Equity 11721340000 7434050000 5411250000
Other Equity Interest 11526370000 - -
Treasury Stock - - -
Retained Earnings 7159710000 5794490000 3901830000
Additional Paid In Capital 3363330000 460000000 460000000
Capital Stock 195740000 160000000 160000000
Common Stock 195740000 160000000 160000000

Income statement interpretation for Gandhar Oil Refinery (India) Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 41106040000 40759480000 33866150000
Operating Revenue 41106040000 40759480000 33866150000
Cost Of Revenue 36243810000 35596240000 29343880000
Gross Profit 4862230000 5163240000 4522270000
Ebitda 2761890000 3227550000 2601120000
Ebit 2560610000 3059680000 2450080000
Operating Income 2558440000 3074040000 2629060000
Net Income 1405210000 1908770000 1680730000
Net Income From Continuing Operation Net Minority Interest 1405210000 1908770000 1680730000
Net Income From Continuing And Discontinued Operation 1405210000 1908770000 1680730000
Net Income Common Stockholders 1405210000 1908770000 1680730000
Net Income Including Noncontrolling Interests 1653160000 2139290000 1842990000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 1653160000 2139290000 1842990000
Normalized Income 1406790023 1909667086 1681985968
Normalized Ebitda 2763900000 3228690000 2602700000
Total Unusual Items -2010000 -1140000 -1580000
Total Unusual Items Excluding Goodwill -2010000 -1140000 -1580000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 201280000 167870000 151040000
Reconciled Cost Of Revenue 36243810000 35596240000 29343880000
Total Expenses 38547600000 37685440000 31237090000
Operating Expense 2303790000 2089200000 1893210000
Other Operating Expenses 679890000 588830000 604740000
Depreciation And Amortization In Income Statement 201280000 167870000 141110000
Amortization 2940000 2990000 2680000
Depreciation Income Statement 198340000 164880000 138430000
Selling General And Administration 744720000 726880000 727300000
Selling And Marketing Expense 646780000 643630000 656690000
General And Administrative Expense 97940000 83250000 70610000
Rent And Landing Fees 5320000 4070000 2790000
Tax Provision 449880000 579280000 475480000
Pretax Income 2103040000 2718570000 2318470000
Other Non Operating Income Expenses 10080000 148800000 23050000
Special Income Charges -2770000 -1090000 -1950000
Other Special Charges 2640000 690000 880000
Write Off 130000 400000 1070000
Net Non Operating Interest Income Expense -503740000 -431900000 -246740000
Total Other Finance Cost 134230000 181900000 180160000
Interest Expense Non Operating 457570000 341110000 131610000
Interest Income Non Operating 88060000 91110000 65030000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 16.27 23.86 17.17
Basic Eps 16.27 23.86 17.17
Diluted Ni Avail To Com Stockholders 1405210000 1908770000 1680730000
Net Income From Continuing Operations 2103040000 2718570000 2252330000
Minority Interests -247950000 -230520000 -162260000

Cash flow analysis for Gandhar Oil Refinery (India) Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow -693370000 879270000 1666530000
Changes In Cash 245820000 -128330000 465670000
Taxes Refund Paid -474970000 -612480000 -564140000
Change In Working Capital -3015090000 -1667060000 -525020000
Change In Other Current Liabilities -1705930000 977790000 82350000
Change In Other Current Assets -1340350000 -1392490000 12540000
Change In Payable - 449720000 -85280000
Change In Inventory 31190000 -1252360000 -1270200000
Change In Receivables - -1137290000 734500000
Other Non Cash Items 493800000 423980000 417660000
Stock Based Compensation 770000 - -
Provision And Write Off Of Assets 26980000 28210000 -2320000
Depreciation And Amortization 201280000 167870000 151040000
Amortization Cash Flow 2940000 2990000 2680000
Depreciation 198340000 164880000 148360000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -659190000 -721870000 -1159580000
Net Other Investing Changes - - 10000
Interest Received Cfi 88050000 91110000 -74470000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -232240000 -169810000 370000
Sale Of Investment - - 370000
Purchase Of Investment - - -
Net Business Purchase And Sale - - 71110000
Sale Of Business - - 71110000
Purchase Of Business - - -
Net Ppe Purchase And Sale -553150000 -556560000 -1156300000
Sale Of Ppe - - -
Purchase Of Ppe - -556570000 -1156300000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 1598380000 -285730000 -41280000
Net Other Financing Charges -967610000 197550000 10000
Interest Paid Cff -637060000 -560440000 -317280000
Cash Dividends Paid -40000000 - -456000000
Common Stock Dividend Paid - - -456000000
Net Common Stock Issuance 3020000000 - -
Common Stock Payments - - -
Common Stock Issuance 3020000000 - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock 3020000000 - -
Net Issuance Payments Of Debt 336170000 113660000 794150000
Net Short Term Debt Issuance 449080000 124290000 527320000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance -112910000 -10630000 266830000
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of GANDHAR.NS (Gandhar Oil Refinery (India) Limited)

Above is the summary for fundamental analysis of Gandhar Oil Refinery (India) Limited , whose ticker name is GANDHAR.NS and belongs to sector Energy, and it is listed in NSE (National Stock Exchange).

The Gandhar Oil Refinery (India) Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 14.77, GANDHAR.NS has a net profit margin of 0.03, the acid test ratio for GANDHAR.NS is 1.79, GANDHAR.NS has an inventory turnover of 8.09, and GANDHAR.NS has debt-to-equity ratio of 0.23.

The GANDHAR.NS whose company name is Gandhar Oil Refinery (India) Limited has made profit/loss of 4862230000 with total revenue of 41106040000, GANDHAR.NS has assets worth of 19399940000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

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  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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