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GKW Limited

ISIN : INE528A01020
NSE : GKWLIMITED
Face Value : 10
Industry : Miscellaneous

EPS : 23.22
EPS (TTM) : 19.91
Price to Earning (P/E) : 72.37
Book Value : 694.16
Price to Bookvalue (P/B) : 2.42
Dividend Yield : 0 %
Return on Equity (ROE) : 4.09 %
Return on Capital Employed (ROCE) : 5.63 %

GKW Limited share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	1714.7 - 1680.4 -2 %
Low / High	1680.4 - 1714.7 2 %
Trade Volume	353
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR GKW LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	39.97	1.76	114.9	59	27.6	93.04	114.9	101.28	78.48	96.94
Total Income	42.74	2.82	115.03	59.13	29.93	94.53	115.82	101.96	78.73	101.96
Total Expenditure	17.17	15.1	14.72	17.93	19.91	42.48	20.33	20.98	104.99	64.13
Other Income	2.77	1.06	0.13	0.13	2.32	1.48	0.92	0.68	0.25	5.02
Operating Profit	25.57	-12.28	100.31	41.2	10.02	52.05	95.49	80.98	-26.26	37.83
Interest	0.03	0.03	0.03	0.03	0.02	0.02	0.02	0.02	0.01	0.01
PBDT	25.54	-12.31	100.28	41.17	10	52.03	95.47	80.96	-26.27	37.82
Depreciation	2.39	2.47	2.41	2.57	2.51	2.63	2.73	2.98	3	3
Profit Before Tax	23.15	-14.78	97.87	38.6	7.49	49.4	92.74	77.98	-29.27	34.82
Tax	4.09	2.92	24.32	8.69	5.51	7.05	21.85	13.91	9.52	12.23
Profit After Tax	19.06	-17.7	73.55	29.91	1.98	42.35	70.89	64.07	-38.79	22.59
Net Profit	19.06	-17.7	73.55	29.91	1.98	42.35	70.89	64.07	-38.79	22.59
Equity Capital	59.66	59.67	59.67	59.67	59.66	59.67	59.67	59.67	59.66	59.66
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	3.19	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79
Diluted Eps After Extraordinary Items	3.2	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79
Diluted Eps Before Extraordinary Items	3.2	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79

STANDALONE QUARTERLY RESULT FOR GKW LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	39.97	1.76	114.9	59	27.6	93.04	114.9	101.28	78.48	96.94
Total Income	42.74	2.82	115.03	59.13	29.93	94.53	115.82	101.96	78.73	101.96
Total Expenditure	17.17	15.1	14.72	17.93	19.91	42.48	20.33	20.98	104.99	64.13
Other Income	2.77	1.06	0.13	0.13	2.32	1.48	0.92	0.68	0.25	5.02
Operating Profit	25.57	-12.28	100.31	41.2	10.02	52.05	95.49	80.98	-26.26	37.83
Interest	0.03	0.03	0.03	0.03	0.02	0.02	0.02	0.02	0.01	0.01
PBDT	25.54	-12.31	100.28	41.17	10	52.03	95.47	80.96	-26.27	37.82
Depreciation	2.39	2.47	2.41	2.57	2.51	2.63	2.73	2.98	3	3
Profit Before Tax	23.15	-14.78	97.87	38.6	7.49	49.4	92.74	77.98	-29.27	34.82
Tax	4.09	2.92	24.32	8.69	5.51	7.05	21.85	13.91	9.52	12.23
Profit After Tax	19.06	-17.7	73.55	29.91	1.98	42.35	70.89	64.07	-38.79	22.59
Net Profit	19.06	-17.7	73.55	29.91	1.98	42.35	70.89	64.07	-38.79	22.59
Equity Capital	59.66	59.67	59.67	59.67	59.66	59.67	59.67	59.67	59.66	59.66
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	3.19	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79
Diluted Eps After Extraordinary Items	3.2	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79
Diluted Eps Before Extraordinary Items	3.2	-2.97	12.33	5.01	0.33	7.1	11.88	10.74	-6.5	3.79

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR GKW LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	239.57	203.27	387.7
Total Income	243.39	206.9	391.03
Total Expenditure	62.57	67.65	188.76
Other Income	3.82	3.63	3.33
Operating Profit	180.82	139.25	202.27
Interest	0.15	0.11	0.07
PBDT	180.67	139.14	202.2
Depreciation	9.14	9.96	11.33
Profit Before Tax	171.53	129.18	190.87
Tax	37.52	41.44	52.36
Profit After Tax	134.01	87.74	138.51
Net Profit	134.01	87.74	138.51
Equity Capital	59.66	59.66	59.66
Face Value (IN RS)	10	10	10
Reserves	3455.55	2580.25	4082.05
Calculated EPS	22.46	14.71	23.22
Diluted Eps After Extraordinary Items	22.46	14.71	23.22
Diluted Eps Before Extraordinary Items	22.46	14.71	23.22

STANDALONE ANNUAL RESULT FOR GKW LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	239.57	203.27	387.7
Total Income	243.39	206.9	391.03
Total Expenditure	62.57	67.65	188.76
Other Income	3.82	3.63	3.33
Operating Profit	180.82	139.25	202.27
Interest	0.15	0.11	0.07
PBDT	180.67	139.14	202.2
Depreciation	9.14	9.96	11.33
Profit Before Tax	171.53	129.18	190.87
Tax	37.52	41.44	52.36
Profit After Tax	134.01	87.74	138.51
Net Profit	134.01	87.74	138.51
Equity Capital	59.66	59.66	59.66
Face Value (IN RS)	10	10	10
Reserves	3455.55	2580.25	4082.05
Calculated EPS	22.46	14.71	23.22
Diluted Eps After Extraordinary Items	22.46	14.71	23.22
Diluted Eps Before Extraordinary Items	22.46	14.71	23.22

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Gross Sales	39.1 Cr	23.96 Cr	20.33 Cr	38.77 Cr
Processing Charges / Service Income	8.79 Cr	9.51 Cr	9.51 Cr	11.16 Cr
Net Sales	39.1 Cr	23.96 Cr	20.33 Cr	38.77 Cr
Power & Fuel Cost	24.64 Lk	27.51 Lk	28.54 Lk	29.42 Lk
Electricity & Power	24.64 Lk	27.51 Lk	28.54 Lk	29.42 Lk
Employee Cost	2.25 Cr	2.02 Cr	2.35 Cr	2.66 Cr
Salaries, Wages & Bonus	1.67 Cr	1.46 Cr	1.92 Cr	2.07 Cr
Contributions to EPF & Pension Funds	41.28 Lk	42.76 Lk	31.32 Lk	48.92 Lk
Workmen and Staff Welfare Expenses	16.67 Lk	13.42 Lk	11.78 Lk	10.69 Lk
Other Manufacturing Expenses	21.64 Lk	42.96 Lk	34.53 Lk	67.48 Lk
Repairs and Maintenance	21.64 Lk	42.96 Lk	34.53 Lk	67.48 Lk
General and Administration Expenses	4.6 Cr	2.94 Cr	2.64 Cr	5.87 Cr
Rent , Rates & Taxes	2.08 Cr	49.31 Lk	56.45 Lk	81.65 Lk
Insurance	3.95 Lk	3.01 Lk	3.12 Lk	3.7 Lk
Printing and stationery	1.87 Lk	3 Lk	2.65 Lk	2.45 Lk
Professional and legal fees	1.21 Cr	1.17 Cr	84.74 Lk	3.22 Cr
Traveling and conveyance	18.47 Lk	18.37 Lk	7.67 Lk	21.29 Lk
Selling and Distribution Expenses	8.22 Lk	15.58 Lk	13.2 Lk	9.73 Lk
Advertisement & Sales Promotion	1.27 Lk	98,000	1.45 Lk	1.15 Lk
Miscellaneous Expenses	44.27 Lk	43.46 Lk	1.02 Cr	9.28 Cr
Provision for doubtful debts	2 Lk	-1.4 Lk	18.22 Lk	34,000
Total Expenditure	7.84 Cr	6.26 Cr	6.76 Cr	18.88 Cr
Other Income	1.5 Cr	38.24 Lk	36.36 Lk	33.33 Lk
Interest Received	6.48 Lk	1.61 Lk	2.92 Lk	3.57 Lk
Profit on sale of Fixed Assets	36.12 Lk	0	0	91,000
Provision Written Back	91.37 Lk	1.53 Lk	9.37 Lk	13.54 Lk
Operating Profit	32.76 Cr	18.08 Cr	13.93 Cr	20.23 Cr
Interest	9.24 Lk	1.53 Lk	1.14 Lk	67,000
PBDT	32.67 Cr	18.07 Cr	13.91 Cr	20.22 Cr
Depreciation	1.02 Cr	91.39 Lk	99.59 Lk	1.13 Cr
Profit Before Taxation & Exceptional Items	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Profit Before Tax	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Provision for Tax	4.37 Cr	3.75 Cr	4.14 Cr	5.24 Cr
Current Income Tax	5.69 Cr	3.14 Cr	4.09 Cr	3.32 Cr
Deferred Tax	-1.06 Cr	96.75 Lk	5.92 Lk	1.92 Cr
Profit After Tax	27.27 Cr	13.4 Cr	8.77 Cr	13.85 Cr
Consolidated Net Profit	27.27 Cr	13.4 Cr	8.77 Cr	13.85 Cr
Profit Balance B/F	31.78 Cr	59.17 Cr	72.64 Cr	81.23 Cr
Appropriations	59.05 Cr	72.57 Cr	81.42 Cr	95.08 Cr
Other Appropriation	-12.03 Lk	-7.56 Lk	18.36 Lk	7.21 Lk
Earnings Per Share	45.71	22.46	14.71	23.22
Adjusted EPS	45.71	22.46	14.71	23.22

STANDALONE PROFIT / LOSS FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Gross Sales	39.1 Cr	23.96 Cr	20.33 Cr	38.77 Cr
Processing Charges / Service Income	8.79 Cr	9.51 Cr	9.51 Cr	11.16 Cr
Net Sales	39.1 Cr	23.96 Cr	20.33 Cr	38.77 Cr
Power & Fuel Cost	24.64 Lk	27.51 Lk	28.54 Lk	29.42 Lk
Electricity & Power	24.64 Lk	27.51 Lk	28.54 Lk	29.42 Lk
Employee Cost	2.25 Cr	2.02 Cr	2.35 Cr	2.66 Cr
Salaries, Wages & Bonus	1.67 Cr	1.46 Cr	1.92 Cr	2.07 Cr
Contributions to EPF & Pension Funds	41.28 Lk	42.76 Lk	31.32 Lk	48.92 Lk
Workmen and Staff Welfare Expenses	16.67 Lk	13.42 Lk	11.78 Lk	10.69 Lk
Other Manufacturing Expenses	21.64 Lk	42.96 Lk	34.53 Lk	67.48 Lk
Repairs and Maintenance	21.64 Lk	42.96 Lk	34.53 Lk	67.48 Lk
General and Administration Expenses	4.6 Cr	2.94 Cr	2.64 Cr	5.87 Cr
Rent , Rates & Taxes	2.08 Cr	49.31 Lk	56.45 Lk	81.65 Lk
Insurance	3.95 Lk	3.01 Lk	3.12 Lk	3.7 Lk
Printing and stationery	1.87 Lk	3 Lk	2.65 Lk	2.45 Lk
Professional and legal fees	1.21 Cr	1.17 Cr	84.74 Lk	3.22 Cr
Traveling and conveyance	18.47 Lk	18.37 Lk	7.67 Lk	21.29 Lk
Selling and Distribution Expenses	8.22 Lk	15.58 Lk	13.2 Lk	9.73 Lk
Advertisement & Sales Promotion	1.27 Lk	98,000	1.45 Lk	1.15 Lk
Miscellaneous Expenses	44.27 Lk	43.46 Lk	1.02 Cr	9.28 Cr
Provision for doubtful debts	2 Lk	-1.4 Lk	18.22 Lk	34,000
Total Expenditure	7.84 Cr	6.26 Cr	6.76 Cr	18.88 Cr
Other Income	1.5 Cr	38.24 Lk	36.36 Lk	33.33 Lk
Interest Received	6.48 Lk	1.61 Lk	2.92 Lk	3.57 Lk
Profit on sale of Fixed Assets	36.12 Lk	0	0	91,000
Provision Written Back	91.37 Lk	1.53 Lk	9.37 Lk	13.54 Lk
Operating Profit	32.76 Cr	18.08 Cr	13.93 Cr	20.23 Cr
Interest	9.24 Lk	1.53 Lk	1.14 Lk	67,000
PBDT	32.67 Cr	18.07 Cr	13.91 Cr	20.22 Cr
Depreciation	1.02 Cr	91.39 Lk	99.59 Lk	1.13 Cr
Profit Before Taxation & Exceptional Items	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Profit Before Tax	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Provision for Tax	4.37 Cr	3.75 Cr	4.14 Cr	5.24 Cr
Current Income Tax	5.69 Cr	3.14 Cr	4.09 Cr	3.32 Cr
Deferred Tax	-1.06 Cr	96.75 Lk	5.92 Lk	1.92 Cr
Profit After Tax	27.27 Cr	13.4 Cr	8.77 Cr	13.85 Cr
Consolidated Net Profit	27.27 Cr	13.4 Cr	8.77 Cr	13.85 Cr
Profit Balance B/F	31.78 Cr	59.17 Cr	72.64 Cr	81.23 Cr
Appropriations	59.05 Cr	72.57 Cr	81.42 Cr	95.08 Cr
Other Appropriation	-12.03 Lk	-7.56 Lk	18.36 Lk	7.21 Lk
Earnings Per Share	45.71	22.46	14.71	23.22
Adjusted EPS	45.71	22.46	14.71	23.22

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR GKW LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Profit Before Tax	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Adjustment	-25.01 Cr	-6.31 Cr	2.13 Cr	-17.22 Cr
Changes In working Capital	-9.82 Lk	-9.35 Cr	-10.13 Cr	15.47 Cr
Cash Flow after changes in Working Capital	6.54 Cr	1.49 Cr	4.92 Cr	17.33 Cr
Cash Flow from Operating Activities	1.84 Cr	-1.59 Cr	2.08 Cr	13.79 Cr
Cash Flow from Investing Activities	-1.7 Cr	1 Cr	-3.11 Cr	-5.56 Cr
Cash Flow from Financing Activitie	-34.23 Lk	-4.08 Lk	-4.38 Lk	-4.51 Lk
Net Cash Inflow / Outflow	-20.22 Lk	-62.89 Lk	-1.08 Cr	8.19 Cr
Opening Cash & Cash Equivalents	2.58 Cr	2.38 Cr	1.75 Cr	67.56 Lk
Closing Cash & Cash Equivalent	2.38 Cr	1.75 Cr	67.56 Lk	8.87 Cr

STANDALONE CASH FLOW FOR GKW LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Profit Before Tax	31.64 Cr	17.15 Cr	12.92 Cr	19.09 Cr
Adjustment	-25.01 Cr	-6.31 Cr	2.13 Cr	-17.22 Cr
Changes In working Capital	-9.82 Lk	-9.35 Cr	-10.13 Cr	15.47 Cr
Cash Flow after changes in Working Capital	6.54 Cr	1.49 Cr	4.92 Cr	17.33 Cr
Cash Flow from Operating Activities	1.84 Cr	-1.59 Cr	2.08 Cr	13.79 Cr
Cash Flow from Investing Activities	-1.7 Cr	1 Cr	-3.11 Cr	-5.56 Cr
Cash Flow from Financing Activitie	-34.23 Lk	-4.08 Lk	-4.38 Lk	-4.51 Lk
Net Cash Inflow / Outflow	-20.22 Lk	-62.89 Lk	-1.08 Cr	8.19 Cr
Opening Cash & Cash Equivalents	2.58 Cr	2.38 Cr	1.75 Cr	67.56 Lk
Closing Cash & Cash Equivalent	2.38 Cr	1.75 Cr	67.56 Lk	8.87 Cr

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Share Capital	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Equity - Authorised	59.66 Cr	59.66 Cr	59.66 Cr	59.66 Cr
Equity - Issued	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Equity Paid Up	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Face Value	10	10	10	10
Total Reserves	335.74 Cr	2288.39 Cr	2200.86 Cr	2351.04 Cr
Profit & Loss Account Balance	59.17 Cr	72.64 Cr	81.23 Cr	95.01 Cr
General Reserves	100 Cr	100 Cr	100 Cr	100 Cr
Reserve excluding Revaluation Reserve	335.74 Cr	345.56 Cr	258.02 Cr	408.2 Cr
Revaluation reserve	0	1942.84 Cr	1942.84 Cr	1942.84 Cr
Shareholder's Funds	341.71 Cr	2294.36 Cr	2206.83 Cr	2357.01 Cr
Deferred Tax Assets / Liabilities	-11.16 Cr	579.9 Cr	581.73 Cr	583.62 Cr
Deferred Tax Assets	12.63 Cr	12.29 Cr	10.36 Cr	10.21 Cr
Deferred Tax Liability	1.47 Cr	592.2 Cr	592.08 Cr	593.83 Cr
Other Long Term Liabilities	12.9 Lk	8.84 Lk	4.18 Lk	6,000
Long Term Provisions	4.66 Cr	4.73 Cr	6.98 Cr	10.26 Cr
Total Non-Current Liabilities	-6.37 Cr	584.73 Cr	588.75 Cr	593.88 Cr
Trade Payables	6.89 Lk	5.57 Lk	1.65 Lk	8.88 Lk
Sundry Creditors	6.89 Lk	5.57 Lk	1.65 Lk	8.88 Lk
Other Current Liabilities	9.49 Cr	9.83 Cr	11.16 Cr	12.61 Cr
Advances received from customers	0	0	0	5.09 Lk
Short Term Provisions	14.98 Cr	17.55 Cr	17.79 Cr	18.18 Cr
Provision for Tax	12.98 Cr	15.41 Cr	15.77 Cr	15.97 Cr
Provision for post retirement benefits	30.78 Lk	44.27 Lk	0	0
Total Current Liabilities	24.54 Cr	27.43 Cr	28.96 Cr	30.88 Cr
Total Liabilities	359.87 Cr	2906.52 Cr	2824.54 Cr	2981.76 Cr
Gross Block	18.9 Cr	2553.4 Cr	2556.43 Cr	2561.91 Cr
Less: Accumulated Depreciation	2.9 Cr	3.56 Cr	4.56 Cr	5.34 Cr
Net Block	16 Cr	2549.84 Cr	2551.88 Cr	2556.57 Cr
Capital Work in Progress	1.9 Cr	84.96 Lk	1.05 Cr	3.47 Cr
Non Current Investments	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Long Term Investment	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Quoted	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Unquoted	0	0	0	11,000
Long Term Loans & Advances	6.38 Cr	6.41 Cr	9.33 Cr	13.48 Cr
Other Non Current Assets	2.07 Cr	1.08 Cr	18.49 Cr	12.19 Cr
Total Non-Current Assets	231.15 Cr	2759.32 Cr	2685.76 Cr	2827.13 Cr
Currents Investments	54.88 Cr	79.82 Cr	79.72 Cr	74.97 Cr
Quoted	15.46 Cr	15.6 Cr	18.69 Cr	4.64 Cr
Unquoted	0	0	0	11,000
Sundry Debtors	11.3 Lk	13,000	9,000	91,000
Debtors Others	12.56 Lk	14,000	9,000	94,000
Cash and Bank	59.96 Cr	50.37 Cr	41.69 Cr	62.21 Cr
Cash in hand	1.15 Lk	2.35 Lk	1.01 Lk	1.09 Lk
Balances at Bank	59.77 Cr	50.35 Cr	41.68 Cr	62.2 Cr
Other Current Assets	1.06 Cr	1.45 Cr	1.26 Cr	1.3 Cr
Interest accrued on Investments	35.71 Lk	35.72 Lk	59.66 Lk	81.83 Lk
Interest accrued on Debentures	31.53 Lk	31.53 Lk	31.53 Lk	0
Prepaid Expenses	5.68 Lk	5.34 Lk	6.1 Lk	5.71 Lk
Short Term Loans and Advances	12.71 Cr	15.55 Cr	16.1 Cr	16.15 Cr
Advances recoverable in cash or in kind	7,000	1.25 Lk	15.19 Lk	3.44 Lk
Advance income tax and TDS	11.78 Cr	14.51 Cr	14.86 Cr	15.12 Cr
Total Current Assets	128.72 Cr	147.19 Cr	138.79 Cr	154.63 Cr
Net Current Assets (Including Current Investments)	104.19 Cr	119.76 Cr	109.82 Cr	123.76 Cr
Total Assets	359.87 Cr	2906.52 Cr	2824.54 Cr	2981.76 Cr
Contingent Liabilities	85.82 Lk	2.15 Cr	2.15 Cr	5.25 Cr
Book Value	572.71	589.16	442.46	694.16
Adjusted Book Value	572.71	589.16	442.46	694.16

STANDALONE BALANCE SHEET FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Share Capital	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Equity - Authorised	59.66 Cr	59.66 Cr	59.66 Cr	59.66 Cr
Equity - Issued	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Equity Paid Up	5.97 Cr	5.97 Cr	5.97 Cr	5.97 Cr
Face Value	10	10	10	10
Total Reserves	335.74 Cr	2288.39 Cr	2200.86 Cr	2351.04 Cr
Profit & Loss Account Balance	59.17 Cr	72.64 Cr	81.23 Cr	95.01 Cr
General Reserves	100 Cr	100 Cr	100 Cr	100 Cr
Reserve excluding Revaluation Reserve	335.74 Cr	345.56 Cr	258.02 Cr	408.2 Cr
Revaluation reserve	0	1942.84 Cr	1942.84 Cr	1942.84 Cr
Shareholder's Funds	341.71 Cr	2294.36 Cr	2206.83 Cr	2357.01 Cr
Deferred Tax Assets / Liabilities	-11.16 Cr	579.9 Cr	581.73 Cr	583.62 Cr
Deferred Tax Assets	12.63 Cr	12.29 Cr	10.36 Cr	10.21 Cr
Deferred Tax Liability	1.47 Cr	592.2 Cr	592.08 Cr	593.83 Cr
Other Long Term Liabilities	12.9 Lk	8.84 Lk	4.18 Lk	6,000
Long Term Provisions	4.66 Cr	4.73 Cr	6.98 Cr	10.26 Cr
Total Non-Current Liabilities	-6.37 Cr	584.73 Cr	588.75 Cr	593.88 Cr
Trade Payables	6.89 Lk	5.57 Lk	1.65 Lk	8.88 Lk
Sundry Creditors	6.89 Lk	5.57 Lk	1.65 Lk	8.88 Lk
Other Current Liabilities	9.49 Cr	9.83 Cr	11.16 Cr	12.61 Cr
Advances received from customers	0	0	0	5.09 Lk
Short Term Provisions	14.98 Cr	17.55 Cr	17.79 Cr	18.18 Cr
Provision for Tax	12.98 Cr	15.41 Cr	15.77 Cr	15.97 Cr
Provision for post retirement benefits	30.78 Lk	44.27 Lk	0	0
Total Current Liabilities	24.54 Cr	27.43 Cr	28.96 Cr	30.88 Cr
Total Liabilities	359.87 Cr	2906.52 Cr	2824.54 Cr	2981.76 Cr
Gross Block	18.9 Cr	2553.4 Cr	2556.43 Cr	2561.91 Cr
Less: Accumulated Depreciation	2.9 Cr	3.56 Cr	4.56 Cr	5.34 Cr
Net Block	16 Cr	2549.84 Cr	2551.88 Cr	2556.57 Cr
Capital Work in Progress	1.9 Cr	84.96 Lk	1.05 Cr	3.47 Cr
Non Current Investments	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Long Term Investment	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Quoted	204.8 Cr	201.14 Cr	105.02 Cr	241.42 Cr
Unquoted	0	0	0	11,000
Long Term Loans & Advances	6.38 Cr	6.41 Cr	9.33 Cr	13.48 Cr
Other Non Current Assets	2.07 Cr	1.08 Cr	18.49 Cr	12.19 Cr
Total Non-Current Assets	231.15 Cr	2759.32 Cr	2685.76 Cr	2827.13 Cr
Currents Investments	54.88 Cr	79.82 Cr	79.72 Cr	74.97 Cr
Quoted	15.46 Cr	15.6 Cr	18.69 Cr	4.64 Cr
Unquoted	0	0	0	11,000
Sundry Debtors	11.3 Lk	13,000	9,000	91,000
Debtors Others	12.56 Lk	14,000	9,000	94,000
Cash and Bank	59.96 Cr	50.37 Cr	41.69 Cr	62.21 Cr
Cash in hand	1.15 Lk	2.35 Lk	1.01 Lk	1.09 Lk
Balances at Bank	59.77 Cr	50.35 Cr	41.68 Cr	62.2 Cr
Other Current Assets	1.06 Cr	1.45 Cr	1.26 Cr	1.3 Cr
Interest accrued on Investments	35.71 Lk	35.72 Lk	59.66 Lk	81.83 Lk
Interest accrued on Debentures	31.53 Lk	31.53 Lk	31.53 Lk	0
Prepaid Expenses	5.68 Lk	5.34 Lk	6.1 Lk	5.71 Lk
Short Term Loans and Advances	12.71 Cr	15.55 Cr	16.1 Cr	16.15 Cr
Advances recoverable in cash or in kind	7,000	1.25 Lk	15.19 Lk	3.44 Lk
Advance income tax and TDS	11.78 Cr	14.51 Cr	14.86 Cr	15.12 Cr
Total Current Assets	128.72 Cr	147.19 Cr	138.79 Cr	154.63 Cr
Net Current Assets (Including Current Investments)	104.19 Cr	119.76 Cr	109.82 Cr	123.76 Cr
Total Assets	359.87 Cr	2906.52 Cr	2824.54 Cr	2981.76 Cr
Contingent Liabilities	85.82 Lk	2.15 Cr	2.15 Cr	5.25 Cr
Book Value	572.71	589.16	442.46	694.16
Adjusted Book Value	572.71	589.16	442.46	694.16

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Operational & Financial Ratios
Earnings Per Share (Rs)	45.71	22.46	14.71	23.22
CEPS(Rs)	47.42	23.99	16.37	25.11
Book NAV/Share(Rs)	572.71	589.16	442.46	694.16
Tax Rate(%)	13.82	21.88	32.08	27.43
Margin Ratios
Core EBITDA Margin(%)	79.95	73.88	66.72	51.31
EBIT Margin(%)	81.16	71.66	63.61	49.25
Pre Tax Margin(%)	80.93	71.6	63.55	49.23
PAT Margin (%)	69.74	55.93	43.16	35.73
Cash Profit Margin (%)	72.37	59.75	48.06	38.65
Performance Ratios
ROA(%)	10.1	0.82	0.31	0.48
ROE(%)	10.86	3.87	2.85	4.09
ROCE(%)	12.64	4.95	4.2	5.63
Asset Turnover(x)	0.14	0.01	0.01	0.01
Sales/Fixed Asset(x)	2.07	0.02	0.01	0.02
Working Capital/Sales(x)	0.38	0.2	0.19	0.31
Efficiency Ratios
Fixed Capital/Sales(x)	0.48	53.69	125.69	66.01
Receivable days	1.05	0.87	0.02	0.05
Valuation Parameters
PER(x)	11.01	24.01	33.95	61.24
PCE(x)	10.61	22.48	30.49	56.61
Price/Book(x)	0.88	0.92	1.13	2.05
EV/Net Sales(x)	6.14	11.33	12.6	20.28
EV/Core EBITDA(x)	7.33	15.01	18.39	38.86
EV/EBIT(x)	7.57	15.81	19.81	41.17
EV/CE(x)	0.67	0.09	0.09	1.9
M Cap / Sales	7.68	13.43	14.65	21.88
Growth Ratio
Net Sales Growth(%)	22.17	-38.73	-15.15	90.73
Core EBITDA Growth(%)	1058.53	-44.81	-22.99	45.25
EBIT Growth(%)	1729.26	-45.9	-24.69	47.67
PAT Growth(%)	941.22	-50.86	-34.52	57.87
EPS Growth(%)	941.22	-50.86	-34.52	57.87
Financial Stability Ratios
Current Ratio(x)	5.25	5.37	4.79	5.01
Quick Ratio(x)	5.25	5.37	4.79	5.01
Interest Cover(x)	343.46	1122.08	1134.18	2849.76

FINANCIAL RATIOS (STANDALONE) FOR GKW LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Operational & Financial Ratios
Earnings Per Share (Rs)	45.71	22.46	14.71	23.22
CEPS(Rs)	47.42	23.99	16.37	25.11
Book NAV/Share(Rs)	572.71	589.16	442.46	694.16
Tax Rate(%)	13.82	21.88	32.08	27.43
Margin Ratios
Core EBITDA Margin(%)	79.95	73.88	66.72	51.31
EBIT Margin(%)	81.16	71.66	63.61	49.25
Pre Tax Margin(%)	80.93	71.6	63.55	49.23
PAT Margin (%)	69.74	55.93	43.16	35.73
Cash Profit Margin (%)	72.37	59.75	48.06	38.65
Performance Ratios
ROA(%)	10.1	0.82	0.31	0.48
ROE(%)	10.86	3.87	2.85	4.09
ROCE(%)	12.64	4.95	4.2	5.63
Asset Turnover(x)	0.14	0.01	0.01	0.01
Sales/Fixed Asset(x)	2.07	0.02	0.01	0.02
Working Capital/Sales(x)	0.38	0.2	0.19	0.31
Efficiency Ratios
Fixed Capital/Sales(x)	0.48	53.69	125.69	66.01
Receivable days	1.05	0.87	0.02	0.05
Valuation Parameters
PER(x)	11.01	24.01	33.95	61.24
PCE(x)	10.61	22.48	30.49	56.61
Price/Book(x)	0.88	0.92	1.13	2.05
EV/Net Sales(x)	6.14	11.33	12.6	20.28
EV/Core EBITDA(x)	7.33	15.01	18.39	38.86
EV/EBIT(x)	7.57	15.81	19.81	41.17
EV/CE(x)	0.67	0.09	0.09	1.9
M Cap / Sales	7.68	13.43	14.65	21.88
Growth Ratio
Net Sales Growth(%)	22.17	-38.73	-15.15	90.73
Core EBITDA Growth(%)	1058.53	-44.81	-22.99	45.25
EBIT Growth(%)	1729.26	-45.9	-24.69	47.67
PAT Growth(%)	941.22	-50.86	-34.52	57.87
EPS Growth(%)	941.22	-50.86	-34.52	57.87
Financial Stability Ratios
Current Ratio(x)	5.25	5.37	4.79	5.01
Quick Ratio(x)	5.25	5.37	4.79	5.01
Interest Cover(x)	343.46	1122.08	1134.18	2849.76

SHARE HOLDING PATTERN FOR GKW LIMITED

Date	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters %	60.01	60.01	60.01	60.01	60.01	60.01	60.01	60.01	60.01	60.01
FII %	3.07	3.07	3.07	3.07	3.07	3.07	3.07	3.07	3.07	3.07
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	20.10	20.10	20.10	20.10	20.10	20.64	20.64	20.64	20.64	20.64

PEER COMPARISON FOR GKW LIMITED

No.	Name
1	FGP LTD
2	JAYKAY ENTERPRISES LTD
3	MPIL CORPORATION LTD
4	Modi Rubber Limited
5	MODIPON LTD
6	RAJASTHAN PETRO SYNTHETICS LTD
7	Pressman Advertising Limited
8	PTL Enterprises Limited
9	HIMALAYA GRANITES LTD
10	Arrow Greentech Limited
11	Starlog Enterprises Ltd
12	Safari Industries (India) Limited
13	Vimta Labs Limited
14	Standard Industries Limited
15	Sanghvi Movers Limited
16	GSL Nova Petrochemicals Limited
17	Delta Corp Limited
18	Sun Pharma Advanced Research Company Limited
19	GKW Limited
20	Aarvi Encon Limited
21	Syngene International Limited
22	VA Tech Wabag Limited
23	Healthcare Global Enterprises Limited
24	Yaari Digital Integrated Services Limited
25	SIS LIMITED
26	Just Dial Limited
27	Future Enterprises Limited
28	Gujarat NRE Coke Ltd
29	Teamlease Services Limited
30	KESAR TERMINALS & INFRASTRUCTURE LTD
31	Future Market Networks Limited
32	Jain Irrigation Systems Limited
33	JAIN IRRIGATION SYSTEMS LTD
34	RattanIndia Enterprises Limited
35	Spacenet Enterprises India Limited
36	Quess Corp Limited
37	Universus Photo Imagings Limited
38	Antony Waste Handling Cell Limited
39	BLS International Services Limited
40	Vertoz Advertising Limited
41	Touchwood Entertainment Limited
42	Ajooni Biotech Limited
43	Kapston Services Limited
44	Indiabulls Enterprises Limited