GAIL (India) Limited (GAIL) - Net Assets

Latest as of September 2025: Rs884.14 Billion INR

Based on the latest financial reports, GAIL (India) Limited (GAIL) has net assets worth Rs884.14 Billion INR as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs1.36 Trillion) and total liabilities (Rs480.58 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs884.14 Billion
% of Total Assets	64.79%
Annual Growth Rate	12.02%
5-Year Change	58.87%
10-Year Change	130.01%
Growth Volatility	5.76

GAIL (India) Limited - Net Assets Trend (2005–2025)

This chart illustrates how GAIL (India) Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for GAIL (India) Limited (2005–2025)

The table below shows the annual net assets of GAIL (India) Limited from 2005 to 2025.

Year	Net Assets	Change
2025-03-31	Rs852.40 Billion	+10.42%
2024-03-31	Rs771.96 Billion	+18.57%
2023-03-31	Rs651.07 Billion	+1.25%
2022-03-31	Rs643.05 Billion	+19.85%
2021-03-31	Rs536.55 Billion	+8.71%
2020-03-31	Rs493.55 Billion	+7.18%
2019-03-31	Rs460.50 Billion	+10.39%
2018-03-31	Rs417.17 Billion	+6.05%
2017-03-31	Rs393.38 Billion	+6.15%
2016-03-31	Rs370.59 Billion	+3.57%
2015-03-31	Rs357.81 Billion	+4.57%
2014-03-31	Rs342.16 Billion	+13.11%
2013-03-31	Rs302.51 Billion	+16.82%
2012-03-31	Rs258.95 Billion	+19.00%
2011-03-31	Rs217.61 Billion	+20.63%
2010-03-31	Rs180.40 Billion	+15.88%
2009-03-31	Rs155.68 Billion	+14.25%
2008-03-31	Rs136.26 Billion	+15.25%
2007-03-31	Rs118.23 Billion	+15.17%
2006-03-31	Rs102.66 Billion	+16.52%
2005-03-31	Rs88.10 Billion	--

Equity Component Analysis

This analysis shows how different components contribute to GAIL (India) Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 5590.8% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2025)

Component	Amount	Percentage
Retained Earnings	Rs667.95 Billion	78.58%
Common Stock	Rs65.75 Billion	7.74%
Other Comprehensive Income	Rs116.27 Billion	13.68%
Total Equity	Rs849.98 Billion	100.00%

GAIL (India) Limited Competitors by Market Cap

The table below lists competitors of GAIL (India) Limited ranked by their market capitalization.

Company	Market Cap
Shanghai Putailai New Energy Technology Co.Ltd. SHG:603659	$11.23 Billion
Plaza S.A SN:MALLPLAZA	$11.23 Billion
YANGTZE OPT.FIB.AND CAB.H F:1YO	$11.24 Billion
Societatea Nationala de Gaze Naturale Romgaz SA RO:SNG	$11.24 Billion
Israel Discount Bank Ltd TA:DSCT	$11.22 Billion
Saputo Inc TO:SAP	$11.22 Billion
Aecom Technology Corporation NYSE:ACM	$11.20 Billion
Zhaojin Mining Industry Company Limited F:ZVL	$11.19 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in GAIL (India) Limited's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 769,971,800,000 to 849,975,500,000, a change of 80,003,700,000 (10.4%).
Net income of 124,498,000,000 contributed positively to equity growth.
Dividend payments of 42,754,400,000 reduced retained earnings.
Other comprehensive income decreased equity by 6,189,900,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	Rs124.50 Billion	+14.65%
Dividends Paid	Rs42.75 Billion	-5.03%
Other Comprehensive Income	Rs-6.19 Billion	-0.73%
Other Changes	Rs4.45 Billion	+0.52%
Total Change	Rs-	10.39%

Book Value vs Market Value Analysis

This analysis compares GAIL (India) Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 1.22x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has decreased from 12.12x to 1.22x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2005-03-31	Rs13.02	Rs157.82	x
2006-03-31	Rs15.17	Rs157.82	x
2007-03-31	Rs17.48	Rs157.82	x
2008-03-31	Rs20.03	Rs157.82	x
2009-03-31	Rs22.76	Rs157.82	x
2010-03-31	Rs26.33	Rs157.82	x
2011-03-31	Rs31.36	Rs157.82	x
2012-03-31	Rs36.83	Rs157.82	x
2013-03-31	Rs42.56	Rs157.82	x
2014-03-31	Rs47.98	Rs157.82	x
2015-03-31	Rs50.29	Rs157.82	x
2016-03-31	Rs52.31	Rs157.82	x
2017-03-31	Rs58.10	Rs157.82	x
2018-03-31	Rs61.61	Rs157.82	x
2019-03-31	Rs68.00	Rs157.82	x
2020-03-31	Rs72.83	Rs157.82	x
2021-03-31	Rs78.64	Rs157.82	x
2022-03-31	Rs96.26	Rs157.82	x
2023-03-31	Rs98.46	Rs157.82	x
2024-03-31	Rs117.10	Rs157.82	x
2025-03-31	Rs129.27	Rs157.82	x

Capital Efficiency Dashboard

This dashboard shows how efficiently GAIL (India) Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 14.65%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 8.77%
• Asset Turnover: 1.07x
• Equity Multiplier: 1.57x
Recent ROE (14.65%) is below the historical average (15.60%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2005	23.14%	16.54%	0.77x	1.81x	Rs11.58 Billion
2006	23.76%	16.92%	0.82x	1.71x	Rs14.12 Billion
2007	21.53%	15.97%	0.73x	1.84x	Rs13.63 Billion
2008	20.53%	15.35%	0.72x	1.86x	Rs14.28 Billion
2009	18.35%	11.81%	0.81x	1.91x	Rs12.86 Billion
2010	18.69%	12.96%	0.72x	2.02x	Rs15.47 Billion
2011	18.95%	12.09%	0.82x	1.92x	Rs19.00 Billion
2012	17.84%	10.06%	0.87x	2.05x	Rs19.52 Billion
2013	15.19%	8.56%	0.85x	2.08x	Rs14.94 Billion
2014	14.75%	7.73%	0.93x	2.06x	Rs15.41 Billion
2015	9.29%	5.21%	0.87x	2.05x	Rs-2.42 Billion
2016	5.28%	3.59%	0.73x	2.01x	Rs-16.70 Billion
2017	8.57%	6.94%	0.82x	1.51x	Rs-5.62 Billion
2018	11.51%	8.81%	0.89x	1.47x	Rs6.31 Billion
2019	14.23%	8.59%	1.11x	1.49x	Rs19.45 Billion
2020	19.12%	12.99%	0.97x	1.52x	Rs44.95 Billion
2021	11.54%	10.70%	0.70x	1.53x	Rs8.18 Billion
2022	19.12%	13.21%	0.96x	1.51x	Rs58.45 Billion
2023	8.65%	3.86%	1.35x	1.66x	Rs-8.77 Billion
2024	12.86%	7.43%	1.07x	1.62x	Rs22.00 Billion
2025	14.65%	8.77%	1.07x	1.57x	Rs39.50 Billion

Industry Comparison

This section compares GAIL (India) Limited's net assets metrics with peer companies in the Utilities - Regulated Gas industry.

Industry Context

Industry: Utilities - Regulated Gas
Average net assets among peers: $20,014,262,167
Average return on equity (ROE) among peers: 22.07%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
GAIL (India) Limited (GAIL)	Rs884.14 Billion	23.14%	0.54x	$11.22 Billion
Adani Total Gas Limited (ATGL)	$8.88 Billion	18.24%	0.89x	$7.53 Billion
Gujarat State Petronet Limited (GSPL)	$35.09 Billion	13.86%	0.60x	$1.66 Billion
Gujarat Gas Limited (GUJGASLTD)	$2.96 Billion	25.95%	0.84x	$2.70 Billion
Indraprastha Gas Limited (IGL)	$53.58 Billion	23.31%	0.41x	$2.56 Billion
IRM ENERGY LTD (IRMENERGY)	$1.18 Billion	29.67%	1.87x	$98.13 Million
Mahanagar Gas Limited (MGL)	$18.40 Billion	21.38%	0.43x	$1.20 Billion

About GAIL (India) Limited

NSE:GAIL India Utilities - Regulated Gas

Market Cap

$11.22 Billion

Rs1.04 Trillion INR

Market Cap Rank

#1855 Global

#88 in India

Share Price

Rs157.82

Change (1 day)

-0.69%

52-Week Range

Rs135.40 - Rs200.09

All Time High

Rs240.97