Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol GKWLIMITED
MSEI Symbol NOTLISTED
ISIN INE528A01020
Name of company GKW 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 31-Jul-2025   11:55:00
End date and time of board meeting 31-Jul-2025   12:42:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 applicable as no default.



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 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 145574000
Other income 68846000
Total income 214420000
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 0
(d) Employee benefit expense 7151000
(e) Finance costs 19424000
(f) Depreciation, depletion and amortisation expense 9152000
(f) Other Expenses
1 Electricity charges 905000 905000
2 Legal and Professional charges 3557000 3557000
3 Security charges 4305000 4305000
4 Rates and Taxes 564000 564000
5 Repairs and Maintenance 599000 599000
6 Consultants' fees 357000 357000
7 Travelling and Conveyance 226000 226000
8 Brokerage Expenses 443000 443000
9 Payment to Auditors 157000 157000
10 Miscellaneous expenses 2011000 2011000
Total other expenses 13124000
Total expenses 48851000
3 Total profit before exceptional items and tax 165569000
4 Exceptional items 0
5 Total profit before tax 165569000
6 Tax expense
7 Current tax 28730000
8 Deferred tax -1309000
9 Total tax expenses 27421000
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 138148000
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 0
16 Total profit (loss) for period 138148000
17 Other comprehensive income net of taxes 352196000
18 Total Comprehensive Income for the period 490344000
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 59665000
Face value of equity share capital 10
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 23.15
Diluted earnings (loss) per share from continuing operations 23.15
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 23.15
Diluted earnings (loss) per share from continuing and discontinued operations 23.15
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Warehousing 37908000 37908000
2 Investment and Treasury 107666000 107666000
Total Segment Revenue 145574000
Less: Inter segment revenue 0 0
Revenue from operations 145574000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Warehousing 25928000 25928000
2 Investment and Treasury 104663000 104663000
Total Profit before tax 130591000
i. Finance cost 19424000 19424000
ii. Other Unallocable Expenditure net off Unallocable income -54402000 -54402000
Profit before tax 165569000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Warehousing 6595245000 6595245000
2 Investment and Treasury 5423812000 5423812000
Total Segment Asset 12019057000 12019057000
Un-allocable Assets 20291486000 20291486000
Net Segment Asset 32310543000 32310543000
4 Segment Liabilities
Segment Liabilities
1 Warehousing 104611000 104611000
2 Investment and Treasury 6016299000 6016299000
Total Segment Liabilities 6120910000 6120910000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6120910000 6120910000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. The above unaudited results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings The above unaudited results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetingsheld on July 31, 2025. The Statutory Auditors of the Company have reviewed the results for the quarter ended June 30, 2025. n2.Revenue from Operations includes ; n Gain on fair valuation of Current Investments amounting to Rs 585.01 Lakhs for the quarter ended June 30, 2025 , Rs 472.13 Lakhs for the quarter ended June 30, 2024 and Rs 285.12 lakhs for the year ended March 31, 2025 ; Loss on fair valuation of Rs 105.73 Lakhs for the preceding quarter ended March 31, 2025 n3. Other Expenses includes ; n (a) Rs Nil paid during the quarter ended June 30, 2025 , Rs Nil paid during the preceding quarter ended March 31, 2025 , Rs 356.71 Lakhs paid during the quarter ended June 30, 2024 abnd Rs 1630.25 Lakhs paid during the year ended March 31, 2025 towards resolution of certain disputes and related consulatancy charges for obtaining confirmation in order to avoid future litigations/disputes towards certain parcels of land of the Company . n (b) Rs Nil paid during the quarter ended June 30, 2025 , Rs Nil paid during the quarter ended March 31, 2025 , Rs Nil paid during the quarter ended June 30, 2024, and Rs 1612.45 Lakhs (inclusive of GST) paid during the year ended March 31, 2025 towards Nrokerage/Legal/Professional charges in connection with JDA . n4. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and published year-to-date figures upto the end of the third quarter of the respective financial year. n5. Previous year/period's figures have been rearranged /regrouped ,wherever necessary , to make them comparable with those of the current period.



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gains/(Losses) on Equity Instruments through Other Comprehensive Income 353000000 353000000
2 Remeasurement Gains/(Losses) on Defined Benefit Plans -1135000 -1135000
Total Amount of items that will not be reclassified to profit and loss 351865000
2 Income tax relating to items that will not be reclassified to profit or loss -331000
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
5 Total Other comprehensive income 352196000