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 Standalone
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-09-24
Indicate Company website link for updated RPT policy of the Company https://www.globecivilprojects.com/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not mandatory



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 Standalone Standalone
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 991040000 3259920000
Other income 9080000 28430000
Total income 1000120000 3288350000
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 40650000 192720000
(f) Depreciation, depletion and amortisation expense 11220000 38980000
(f) Other Expenses
1 Cost of Construction 511510000 1591770000
2 Other Expenses 20850000 124330000
Total other expenses 532360000 1716100000
Total expenses 900240000 2955980000
3 Total profit before exceptional items and tax 99880000 332370000
4 Exceptional items 0 0
5 Total profit before tax 99880000 332370000
6 Tax expense
7 Current tax 39800000 96710000
8 Deferred tax -2560000 -4850000
9 Total tax expenses 37240000 91860000
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 62640000 240510000
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 0 0
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 633350000
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 Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) tttttttttt



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 Standalone
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 5890000
Trade receivables, non-current 0
Loans, non-current 14210000
Other non-current financial assets 207180000
Total non-current financial assets 227280000
Deferred tax assets (net) 17200000
Other non-current assets 4040000
Total non-current assets 513250000
2 Current assets
Inventories 1115390000
Current financial asset
Current investments 0
Trade receivables, current 1432740000
Cash and cash equivalents 3800000
Bank balance other than cash and cash equivalents 63340000
Loans, current 120370000
Other current financial assets 396740000
Total current financial assets 2016990000
Current tax assets (net)
Other current assets
Total current assets 3132380000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3645630000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 429580000
Other equity 633350000
Total equity attributable to owners of parent 1062930000
Non controlling interest
Total equity 1062930000
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 69650000
Total non-current liabilities 207910000
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 587910000
Total Trade payable 751230000
Other current financial liabilities 30960000
Total current financial liabilities 2132190000
Other current liabilities 211560000
Provisions, current 4420000
Current tax liabilities (Net) 26620000
Deferred government grants, Current 0
Total current liabilities 2374790000
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 2582700000
Total equity and liabilites 3645630000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Segment - Engineering, Procurement and Construction (EPC) 984940000 3173980000
2 Segment - Trading 6100000 85940000
3 unallocated segment 0 0
Total Segment Revenue 991040000 3259920000
Less: Inter segment revenue
Revenue from operations 991040000 3259920000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment - Engineering, Procurement and Construction (EPC) 178130000 747710000
2 Segment - Trading 530000 2290000
3 unallocated segment 0 0
Total Profit before tax 178660000 750000000
i. Finance cost 40650000 40650000
ii. Other Unallocable Expenditure net off Unallocable income 38140000 38140000
Profit before tax 99870000 332370000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment - Engineering, Procurement and Construction (EPC) 3645630000 3645630000
2 Segment - Trading 0 0
3 unallocated segment 0 0
Total Segment Asset 3645630000 3645630000
Un-allocable Assets 0 0
Net Segment Asset 3645630000 3645630000
4 Segment Liabilities
Segment Liabilities
1 Segment - Engineering, Procurement and Construction (EPC) 3645630000 3645630000
2 Segment - Trading 0 0
3 unallocated segment 0 0
Total Segment Liabilities 3645630000 3645630000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3645630000 3645630000
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 Standalone Standalone
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 332370000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 192720000
Adjustments for decrease (increase) in inventories -179240000
Adjustments for decrease (increase) in trade receivables, current -480000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 12090000
Adjustments for decrease (increase) in other non-current assets 22550000
Adjustments for other financial assets, non-current -11160000
Adjustments for other financial assets, current -40230000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 247230000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 13600000
Adjustments for increase (decrease) in other non-current liabilities -194460000
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 11150000
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 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 6700000
Other adjustments for non-cash items -5710000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -280000
Total adjustments for reconcile profit (loss) -386960000
Net cash flows from (used in) operations -54590000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 57030000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -111620000
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 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 5400000
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 192720000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 87930000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2070000
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 2070000
Cash and cash equivalents cash flow statement at beginning of period 1730000
Cash and cash equivalents cash flow statement at end of period 3800000





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 & CO Yes 31-Mar-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Globe Civil Projects Limited Southern Globe Hotels and Resorts Limited Associate Loan 0 Approved 0 14210000 14210000 Inter-corporate deposit 0 Long Term Unsecured Capital Expenditure Textual Information(1)
2 Globe Civil Projects Limited KSIB GCPPL Joint Venture LLP Joint Venture Sale of goods or services 185520000 Approved 185520000 11290000 12000000
3 Globe Civil Projects Limited Arvind Techno Globe JV Joint Venture Sale of goods or services 0 Approved 0 46440000 46460000
4 Globe Civil Projects Limited SCL GCPL Joint Venture Joint Venture Sale of goods or services 33910000 Approved 33910000 15640000 21080000
5 Globe Civil Projects Limited GCPPL-SCIPL Consortium Joint Venture Sale of goods or services 691640000 Approved 691640000 83230000 124280000
6 Globe Civil Projects Limited KSMB Globe Projects JV Joint Venture Sale of goods or services 5290000 Approved 5290000 0 2840000
7 Globe Civil Projects Limited Ved Prakash Khurana Whole Time Director Remuneration 7000000 Approved 7000000 180000 1790000
8 Globe Civil Projects Limited Vipul Khurana Managing Director Remuneration 10000000 Approved 10000000 90000 790000
9 Globe Civil Projects Limited Nipun Khurana Managing Director Remuneration 10000000 Approved 10000000 100000 880000
10 Globe Civil Projects Limited Avinash Pratap Singh Ex Company Secretary Remuneration 720000 Approved 720000 0 0
11 Globe Civil Projects Limited Raghav Aggarwal Chief Financial Officer Remuneration 850000 Approved 850000 0 210000
12 Globe Civil Projects Limited Parveen Sachdeva Ex Director Remuneration 300000 Approved 300000 140000 0
13 Globe Civil Projects Limited Ved Prakash Khurana Whole Time Director Loan 19150000 Approved 19150000 17840000 6250000 Loan 0 12 Months Unsecured Working Capital Textual Information(2)
14 Globe Civil Projects Limited Vipul Khurana Managing Director Loan 26280000 Approved 26280000 20200000 10680000 Loan 0 12 Months Unsecured Working Capital Textual Information(3)
15 Globe Civil Projects Limited Nipun Khurana Managing Director Loan 15310000 Approved 15310000 2600000 510000 Loan 0 12 Months Unsecured Working Capital Textual Information(4)
16 Globe Civil Projects Limited Ved Prakash Khurana Whole Time Director Loan 30740000 Approved 30740000 17840000 6250000 Loan 0 Not Applicable Unsecured Repayment of Loan Textual Information(5)
17 Globe Civil Projects Limited Vipul Khurana Managing Director Loan 35810000 Approved 35810000 20200000 10680000 Loan 0 Not Applicable Unsecured Repayment of Loan Textual Information(6)
18 Globe Civil Projects Limited Nipun Khurana Managing Director Loan 17400000 Approved 17400000 2600000 510000 Loan 0 Not Applicable Unsecured Repayment of Loan Textual Information(7)
19 Globe Civil Projects Limited GCPPL-SCIPL Consortium Joint Venture Interest paid 8590000 Approved 8590000 126520000 8340000
Total value of transaction during the reporting period 1098510000



Text Block
Textual Information(1) Advance Given to Associate for Purchase of Land
Textual Information(2) Unsecured Loans taken
Textual Information(3) Unsecured Loans taken
Textual Information(4) Unsecured Loans taken
Textual Information(5) Repayment of Unsecured Loans taken
Textual Information(6) Repayment of Unsecured Loans taken
Textual Information(7) Repayment of Unsecured Loans taken