Integrated Filing — IndAS



General information about company
Scrip Code 544424
NSE Symbol GLOBECIVIL
MSEI Symbol NOTLISTED
ISIN INE0V3U01015
Name of company GLOBE CIVIL PROJECTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-Jul-2025   16:00:00
End date and time of board meeting 21-Jul-2025   20:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1239180000 3785760000
Other income 9120000 29920000
Total income 1248300000 3815680000
2 Expenses
(a) Cost of materials consumed 351570000 903870000
(b) Purchases of stock-in-trade 5580000 83650000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -56280000 -69360000
(d) Employee benefit expense 15140000 90020000
(e) Finance costs 40890000 194430000
(f) Depreciation, depletion and amortisation expense 11220000 38980000
(f) Other Expenses
1 Cost of Construction 746570000 2107820000
2 Other Expenses 33660000 133820000
Total other expenses 780230000 2241640000
Total expenses 1148350000 3483230000
3 Total profit before exceptional items and tax 99950000 332450000
4 Exceptional items 0 0
5 Total profit before tax 99950000 332450000
6 Tax expense
7 Current tax 39880000 96780000
8 Deferred tax -2560000 -4850000
9 Total tax expenses 37320000 91930000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 62630000 240520000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 10000 -10000
16 Total profit (loss) for period 62640000 240510000
17 Other comprehensive income net of taxes 1810000 910000
18 Total Comprehensive Income for the period 64450000 241420000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 429580000 429580000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 633150000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.44 5.52
Diluted earnings (loss) per share from continuing operations 1.44 5.52
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.44 5.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.44 5.52
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 255720000
Capital work-in-progress 0
Investment property 9010000
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 270000
Trade receivables, non-current 0
Loans, non-current 14210000
Other non-current financial assets 208060000
Total non-current financial assets 222540000
Deferred tax assets (net) 17200000
Other non-current assets 4040000
Total non-current assets 508510000
2 Current assets
Inventories 1115390000
Current financial asset
Current investments 0
Trade receivables, current 1364850000
Cash and cash equivalents 6380000
Bank balance other than cash and cash equivalents 63340000
Loans, current 0
Other current financial assets 182190000
Total current financial assets 1616760000
Current tax assets (net) 58090000
Other current assets 369600000
Total current assets 3159840000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3668350000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 429580000
Other equity 633150000
Total equity attributable to owners of parent 1062730000
Non controlling interest
Total equity 1062730000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 132440000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 132440000
Provisions, non-current 5820000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 69500000
Total non-current liabilities 207760000
Current liabilities
Current financial liabilities
Borrowings, current 1350000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 163320000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 542440000
Total Trade payable 705760000
Other current financial liabilities 95860000
Total current financial liabilities 2151620000
Other current liabilities 215200000
Provisions, current 4420000
Current tax liabilities (Net) 26620000
Deferred government grants, Current 0
Total current liabilities 2397860000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2605620000
Total equity and liabilites 3668350000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a) Segment - Engineering, Procurement and Construction (EPC) 1233080000 3699820000
2 b) Segment - Trading 6100000 85940000
3 c) Unallocated Segment 0 0
Total Segment Revenue 1239180000 3785760000
Less: Inter segment revenue
Revenue from operations 1239180000 3785760000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Segment - Engineering, Procurement and Construction (EPC) 191220000 757500000
2 b) Segment - Trading 520000 2280000
3 c) Unallocated Segment 0 0
Total Profit before tax 191740000 759780000
i. Finance cost 40890000 40890000
ii. Other Unallocable Expenditure net off Unallocable income 50890000 50890000
Profit before tax 99960000 332440000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Segment - Engineering, Procurement and Construction (EPC) 3668350000 3668350000
2 b) Segment - Trading 0 0
3 c) Unallocated Segment 0 0
Total Segment Asset 3668350000 3668350000
Un-allocable Assets 0 0
Net Segment Asset 3668350000 3668350000
4 Segment Liabilities
Segment Liabilities
1 a) Segment - Engineering, Procurement and Construction (EPC) 3668350000 3668350000
2 b) Segment - Trading 0 0
3 c) Unallocated Segment 0 0
Total Segment Liabilities 3668350000 3668350000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3668350000 3668350000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss 2120000 910000
Total Amount of items that will not be reclassified to profit and loss 2120000 910000
2 Income tax relating to items that will not be reclassified to profit or loss 310000 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 1810000 910000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 332450000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 194430000
Adjustments for decrease (increase) in inventories -179240000
Adjustments for decrease (increase) in trade receivables, current -412100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 69600000
Adjustments for decrease (increase) in other non-current assets 830000
Adjustments for other financial assets, non-current -12000000
Adjustments for other financial assets, current -5630000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 110070000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 62640000
Adjustments for increase (decrease) in other non-current liabilities -285250000
Adjustments for depreciation and amortisation expense 38980000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1460000
Adjustments for provisions, non-current 810000
Adjustments for other financial liabilities, current 61450000
Adjustments for other financial liabilities, non-current -3850000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 16400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 10000
Other adjustments for which cash effects are investing or financing cash flow 2500000
Other adjustments to reconcile profit (loss) -1510000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -376140000
Net cash flows from (used in) operations -43690000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 63960000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -107650000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 2350000
Purchase of property, plant and equipment 17440000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 16780000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 24070000
Net cash flows from (used in) investing activities 25760000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 50020000
Proceeds from issuing other equity instruments -5400000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 237660000
Repayments of borrowings 0
Payments of lease liabilities 1630000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -194430000
Net cash flows from (used in) financing activities 86220000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4330000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 4330000
Cash and cash equivalents cash flow statement at beginning of period 2050000
Cash and cash equivalents cash flow statement at end of period 6380000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 JAGDISH CHAND AND CO Yes 31-Mar-2027