Integrated Filing — IndAS



General information about company
Scrip Code 532181
NSE Symbol GMDCLTD
MSEI Symbol NOTLISTED
ISIN INE131A01031
Name of company GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 25-Jul-2025   11:00:00
End date and time of board meeting 25-Jul-2025   15:03:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 7326000000
Other income 777000000
Total income 8103000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1900000
(d) Employee benefit expense 371500000
(e) Finance costs 5100000
(f) Depreciation, depletion and amortisation expense 220000000
(f) Other Expenses
1 Royalties and Other Tax Levies 1385600000 1385600000
2 Loading of Lignite and Overburden Removal Expenses 2909000000 2909000000
3 Other Expenses 969400000 969400000
Total other expenses 5264000000
Total expenses 5858700000
3 Total profit before exceptional items and tax 2244300000
4 Exceptional items 0
5 Total profit before tax 2244300000
6 Tax expense
7 Current tax 642000000
8 Deferred tax -36400000
9 Total tax expenses 605600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1638700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -1000000
16 Total profit (loss) for period 1637700000
17 Other comprehensive income net of taxes 236600000
18 Total Comprehensive Income for the period 1874300000
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 636000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.15
Diluted earnings (loss) per share from continuing operations 5.15
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.15
Diluted earnings (loss) per share from continuing and discontinued operations 5.15
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Mining 6852400000 6852400000
2 Power 473600000 473600000
Total Segment Revenue 7326000000
Less: Inter segment revenue 0 0
Revenue from operations 7326000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mining 1726000000 1726000000
2 Power 105900000 105900000
Total Profit before tax 1831900000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -412400000 -412400000
Profit before tax 2244300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mining 29302000000 29302000000
2 Power 11645000000 11645000000
Total Segment Asset 40947000000 40947000000
Un-allocable Assets 39435000000 39435000000
Net Segment Asset 80382000000 80382000000
4 Segment Liabilities
Segment Liabilities
1 Mining 8837900000 8837900000
2 Power 729500000 729500000
Total Segment Liabilities 9567400000 9567400000
Un-allocable Liabilities 4822900000 4822900000
Net Segment Liabilities 14390300000 14390300000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Changes in Fair Value of Equity Instruments Measured at Fair Value Through Other Comprehensive Income 228200000 228200000
2 Remeasurement of Post - Employment Benefit Obligation -10100000 -10100000
Total Amount of items that will not be reclassified to profit and loss 218100000
2 Income tax relating to items that will not be reclassified to profit or loss -18500000
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
5 Total Other comprehensive income 236600000