Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of GSP Crop Science Ltd
Quarter-by-quarter operating performance
| Dec 2024 | Mar 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Sales + | 276 | 308 | 467 | 270 | 402 |
| Expenses + | 273 | 268 | 374 | 257 | 366 |
| Operating Profit | 3 | 40 | 93 | 13 | 36 |
| OPM % | 1% | 13% | 20% | 5% | 9% |
| Other Income + | 1 | 8 | 1 | -3 | 9 |
| Interest | 8 | 8 | 9 | 10 | 10 |
| Depreciation | 6 | 7 | 7 | 8 | 8 |
| Profit before tax | -11 | 32 | 78 | -8 | 27 |
| Tax % | -43% | 32% | 25% | -22% | 28% |
| Net Profit + | -6 | 22 | 58 | -6 | 20 |
| EPS in Rs | -1.49 | 5.81 | 15.20 | -1.38 | 4.40 |
Financials of GSP Crop Science Ltd
Annual income statement trend
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Sales + | 903 | 1,077 | 1,406 | 1,203 | 1,152 | 1,287 | 1,517 |
| Expenses + | 832 | 949 | 1,273 | 1,125 | 1,028 | 1,137 | 1,332 |
| Operating Profit | 72 | 129 | 132 | 79 | 124 | 150 | 185 |
| OPM % | 8% | 12% | 9% | 7% | 11% | 12% | 12% |
| Other Income + | 4 | 11 | 13 | 6 | 12 | 14 | 9 |
| Interest | 25 | 18 | 24 | 37 | 34 | 31 | 37 |
| Depreciation | 18 | 18 | 20 | 21 | 20 | 23 | 30 |
| Profit before tax | 34 | 103 | 101 | 27 | 82 | 110 | 127 |
| Tax % | 36% | 34% | 25% | 21% | 26% | 26% | 26% |
| Net Profit + | 21 | 68 | 76 | 22 | 61 | 82 | 95 |
| EPS in Rs | 72.32 | 229.88 | 256.41 | 77.84 | 235.61 | 21.05 | 21.05 |
| Dividend Payout % | 10% | 4% | 4% | 3% | 4% | 4% | 0% |
Financials of GSP Crop Science Ltd
Capital structure and asset base
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Equity Capital | 29 | 29 | 29 | 27 | 26 | 39 | 47 |
| Reserves | 302 | 366 | 439 | 336 | 344 | 411 | 725 |
| Borrowings + | 169 | 139 | 321 | 324 | 235 | 296 | 262 |
| Other Liabilities + | 242 | 383 | 426 | 444 | 374 | 483 | 513 |
| Total Liabilities | 742 | 918 | 1,216 | 1,132 | 980 | 1,228 | 1,547 |
| Fixed Assets + | 159 | 161 | 166 | 169 | 177 | 214 | 247 |
| CWIP | 7 | 9 | 11 | 16 | 51 | 50 | 48 |
| Investments | 2 | 0 | 2 | 3 | 8 | 12 | 16 |
| Other Assets + | 573 | 747 | 1,037 | 945 | 745 | 952 | 1,236 |
| Total Assets | 742 | 918 | 1,216 | 1,132 | 980 | 1,228 | 1,547 |
Financials of GSP Crop Science 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 + | 80 | 114 | -43 | 104 | 207 | 38 | |
| Cash from Investing Activity + | -24 | -19 | -42 | -47 | -19 | -80 | |
| Cash from Financing Activity + | -59 | -50 | 157 | -159 | -178 | 30 | |
| Net Cash Flow | -3 | 45 | 71 | -102 | 10 | -12 | |
| Free Cash Flow | 64 | 91 | -93 | 70 | 179 | -34 | |
| CFO/OP | 132% | 112% | -22% | 169% | 180% | 45% |
Financials of GSP Crop Science Ltd
Working capital efficiency and return ratios
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 113 | 99 | 96 | 126 | 103 | 110 | 133 |
| Inventory Days | 119 | 153 | 148 | 155 | 111 | 173 | 136 |
| Days Payable | 113 | 162 | 125 | 156 | 114 | 161 | 147 |
| Cash Conversion Cycle | 120 | 90 | 119 | 125 | 99 | 122 | 121 |
| Working Capital Days | 54 | 51 | 61 | 56 | 39 | 50 | 71 |
| ROCE % | 23% | 19% | 8% | 17% | 21% | 19% |