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Gandhar Oil Refinery (India) Limited

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from Gandhar Oil Refinery (India) Limited's yearly results (2023–2026), compared with Energy companies in India. Tap ? on any ratio for what it means.

What stands out

  • Profit Cash Ratio: Over the last 3 years, every ₹100 of reported profit came with ₹21 of operating cash. Lower than 87% of Energy companies in India.

Where ₹100 of sales goes

₹95Operating costs₹0.7Interest₹3.2Net profit₹0.3Paid as dividends

Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.

Cash quality

Profit Cash Ratio

₹21

Over the last 3 years, every ₹100 of reported profit came with ₹21 of operating cash.

Lower than 87% of Energy companies in India.

Self-Funding Ratio

0.4×

Over the last 3 years its own operating cash paid for 38% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.

Lower than 84% of Energy companies in India.

Cash Locked Ratio

₹21

For every ₹100 of sales, ₹21 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹10 tied up three years earlier.

More money tied up than 72% of Energy companies in India.

Growth quality

Steadiness Ratio

2/3 · 1/3

Sales grew in 2 of the last 3 years; profit grew in 1 of 3.

Less steady than 75% of Energy companies in India.

Growth Efficiency Ratio

—

Sales barely changed

Sales changed by +4% in 3 years, too little to measure extra profit per extra sales.

Asset Productivity Ratio

+4% / +36%

In 3 years sales changed by +4% while total assets changed by +36%. Assets grew faster than sales.

Balance-sheet strength

Debt Due Cover Ratio

0.9×

Debt due within a year is covered 0.9 times by its yearly operating cash.

Lower than 65% of Energy companies in India.

Cash Cushion Ratio

−10%

Debt, after subtracting cash, equals 10% of its market value (net debt).

Lower than 56% of Energy companies in India.

Tangible Assets Ratio

100%

Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.

More tangible than 57% of Energy companies in India.

Tangible Net Worth Ratio

100%

Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

More tangible than 57% of Energy companies in India.

Shareholders

Shareholder Slice Ratio

0%

Share count was unchanged over the last 3 years. Dividends paid equalled 6% of profit over the same period.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (14)

Gandhar Oil Refinery (India) Limited owes ₹0.37 for every ₹1 it owns. Net profit rose 69% in the year to Mar 2026, and shrank 11% a year on average over 3 years.

Compared with Energy companies in India · latest annual results Mar 2026.

P/E ratio

9.5

Investors pay ₹9.5 for every ₹1 of Gandhar Oil Refinery (India) Limited's yearly profit, lower than 67% of Energy companies in India.

P/B ratio

2.12

The share price is 2.12 times Gandhar Oil Refinery (India) Limited's book value per share, higher than 62% of Energy companies in India.

Market cap

₹2,868 Cr

The total market value of all of Gandhar Oil Refinery (India) Limited's shares at today's price (share price × number of shares), smaller than 61% of Energy companies in India. PosiCap size class: Mini Cap.

Net worth (book value)

₹1,352 Cr

What Gandhar Oil Refinery (India) Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).

Book value per share

₹138.15

Net worth divided by the number of shares. The share price of ₹293.00 is 2.1 times this, which is the P/B above.

Return on equity (ROE)

22.3%

Gandhar Oil Refinery (India) Limited earned 22.3% on its shareholders' money over the last year, higher than 85% of Energy companies in India.

Owes vs Owns

0.37×

Gandhar Oil Refinery (India) Limited owes ₹0.37 for every ₹1 it owns (low), lower than 65% of Energy companies in India.

Dividend yield

0.93%

Gandhar Oil Refinery (India) Limited pays 0.93% of its share price as dividends a year, lower than 58% of dividend-paying Energy companies in India.

Revenue growth

+9%

Revenue rose 9% in the year to Mar 2026, and grew 1% a year on average over 3 years.

Profit growth

+69%

Net profit rose 69% in the year to Mar 2026, and shrank 11% a year on average over 3 years.

Profit margin

3.2%

Gandhar Oil Refinery (India) Limited keeps ₹3 of every ₹100 of revenue as net profit.

Cash quality

0.94×

Cash from Gandhar Oil Refinery (India) Limited's business was 0.94× its reported profit in the year to Mar 2026 — less cash came in than the profit reported.

Interest cover

6.6×

Gandhar Oil Refinery (India) Limited's operating profit covered its interest costs 6.6 times in the year to Mar 2026.

Cash vs debt

Net debt

Gandhar Oil Refinery (India) Limited had ₹287 Cr more debt than cash (net debt) at Mar 2026.

Questions

What is Gandhar Oil Refinery (India) Limited's P/E ratio?

Investors pay ₹9.5 for every ₹1 of Gandhar Oil Refinery (India) Limited's yearly profit, lower than 67% of Energy companies in India.

How is P/B calculated on PositoAI?

P/B is market cap divided by net worth from the latest balance sheet. For Gandhar Oil Refinery (India) Limited: ₹2,868 Cr ÷ ₹1,352 Cr (31 Mar 2026) = 2.1.

What is Gandhar Oil Refinery (India) Limited's return on equity?

Gandhar Oil Refinery (India) Limited earned 22.3% on its shareholders' money over the last year, higher than 85% of Energy companies in India.

How much does Gandhar Oil Refinery (India) Limited owe compared with what it owns?

Gandhar Oil Refinery (India) Limited owes ₹0.37 for every ₹1 it owns (low), lower than 65% of Energy companies in India.

Does Gandhar Oil Refinery (India) Limited pay a dividend?

Yes. Gandhar Oil Refinery (India) Limited pays 0.93% of its share price as dividends a year, lower than 58% of dividend-paying Energy companies in India.

Is Gandhar Oil Refinery (India) Limited's revenue growing?

Revenue rose 9% in the year to Mar 2026, and grew 1% a year on average over 3 years.

Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.

Disclaimer — PositoAI is a research and screening tool for educational and informational purposes. It is not investment advice or a recommendation to buy or sell any security or mutual fund. Scores and rankings are calculated by PositoAI's own method using publicly available data, which may be incomplete, delayed or inaccurate, and past performance does not indicate future results. AI summaries of company news may contain errors. PositoAI is not registered with the SEC, SEBI or any other regulatory authority. Please do your own research or consult a licensed financial advisor before investing.