Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Gala Precision Engineering Ltd
Quarter-by-quarter operating performance
| Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 46 | 49 | 49 | 57 | 53 | 51 | 58 | 75 | 63 | 71 | 85 | 95 |
| Expenses + | 38 | 40 | 42 | 44 | 42 | 42 | 50 | 62 | 53 | 60 | 71 | 78 |
| Operating Profit | 9 | 9 | 7 | 14 | 11 | 9 | 8 | 13 | 10 | 11 | 15 | 17 |
| OPM % | 18% | 19% | 15% | 24% | 20% | 18% | 13% | 17% | 15% | 16% | 17% | 18% |
| Other Income + | 0 | 0 | 1 | -2 | 1 | 0 | 2 | 1 | 1 | 1 | 0 | 2 |
| Interest | 2 | 1 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Depreciation | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 |
| Profit before tax | 6 | 6 | 5 | 8 | 8 | 6 | 7 | 11 | 8 | 10 | 11 | 15 |
| Tax % | 20% | 17% | -14% | 20% | 24% | 17% | 27% | 11% | 20% | 12% | 25% | 16% |
| Net Profit + | 5 | 5 | 6 | 7 | 6 | 5 | 5 | 10 | 7 | 8 | 8 | 12 |
| EPS in Rs | 17.96 | 5.16 | 5.83 | 6.77 | 6.23 | 4.14 | 4.18 | 7.88 | 5.14 | 6.58 | 6.52 | 9.56 |
Financials of Gala Precision Engineering Ltd
Annual income statement trend
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Sales + | 102 | 105 | 145 | 165 | 203 | 238 | 314 |
| Expenses + | 93 | 93 | 125 | 138 | 163 | 197 | 262 |
| Operating Profit | 9 | 12 | 20 | 28 | 39 | 41 | 52 |
| OPM % | 9% | 12% | 14% | 17% | 19% | 17% | 17% |
| Other Income + | 2 | 1 | 2 | 11 | -1 | 4 | 4 |
| Interest | 6 | 6 | 5 | 6 | 7 | 4 | 3 |
| Depreciation | 5 | 6 | 6 | 6 | 7 | 8 | 10 |
| Profit before tax | 0 | 2 | 11 | 27 | 25 | 33 | 43 |
| Tax % | -229% | -10% | 41% | 12% | 13% | 19% | 18% |
| Net Profit + | 1 | 2 | 7 | 24 | 22 | 27 | 35 |
| EPS in Rs | 4.91 | 9.34 | 26.23 | 95.77 | 22.08 | 21.14 | 27.72 |
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Gala Precision Engineering Ltd
Capital structure and asset base
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Equity Capital | 3 | 3 | 3 | 3 | 10 | 13 | 13 |
| Reserves | 48 | 50 | 57 | 81 | 95 | 244 | 280 |
| Borrowings + | 61 | 59 | 57 | 60 | 57 | 24 | 38 |
| Other Liabilities + | 28 | 21 | 29 | 26 | 27 | 39 | 43 |
| Total Liabilities | 140 | 133 | 146 | 170 | 189 | 320 | 374 |
| Fixed Assets + | 56 | 0 | 56 | 61 | 64 | 84 | 116 |
| CWIP | 7 | 0 | 3 | 5 | 7 | 11 | 7 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Assets + | 78 | 133 | 86 | 105 | 118 | 225 | 252 |
| Total Assets | 140 | 133 | 146 | 170 | 189 | 320 | 374 |
Financials of Gala Precision Engineering Ltd
Operating, investing and financing cash movement
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 9 | 15 | 12 | 16 | 16 | 3 | |
| Cash from Investing Activity + | -10 | -5 | -7 | -12 | -3 | -92 | |
| Cash from Financing Activity + | 1 | -8 | -7 | -4 | -12 | 89 | |
| Net Cash Flow | 0 | 2 | -2 | 0 | 1 | 0 | |
| Free Cash Flow | -1 | 10 | 5 | 13 | 3 | -31 | |
| CFO/OP | 94% | 119% | 66% | 74% | 54% | 24% |
Financials of Gala Precision Engineering Ltd
Working capital efficiency and return ratios
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 82 | 74 | 64 | 66 | 85 | 109 | 95 |
| Inventory Days | 399 | 354 | 307 | 305 | 254 | 267 | 257 |
| Days Payable | 137 | 94 | 85 | 44 | 60 | 68 | 57 |
| Cash Conversion Cycle | 344 | 334 | 285 | 327 | 279 | 308 | 294 |
| Working Capital Days | 48 | 72 | 65 | 74 | 77 | 154 | 142 |
| ROCE % | 7% | 15% | 18% | 23% | 17% | 16% |