Integrated Filing — IndAS



General information about company
Scrip Code 524226
NSE Symbol GAEL
MSEI Symbol NOTLISTED
ISIN INE036B01030
Name of company Gujarat Ambuja Exports 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 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 02-Aug-2025   12:00:00
End date and time of board meeting 02-Aug-2025   14:40:00
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 12912300000
Other income 303600000
Total income 13215900000
2 Expenses
(a) Cost of materials consumed 8224800000
(b) Purchases of stock-in-trade 1808500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -302100000
(d) Employee benefit expense 325900000
(e) Finance costs 54700000
(f) Depreciation, depletion and amortisation expense 354900000
(f) Other Expenses
1 Other Expenses 1892500000 1892500000
Total other expenses 1892500000
Total expenses 12359200000
3 Total profit before exceptional items and tax 856700000
4 Exceptional items 0
5 Total profit before tax 856700000
6 Tax expense
7 Current tax 191900000
8 Deferred tax 14600000
9 Total tax expenses 206500000
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 650200000
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 650200000
17 Other comprehensive income net of taxes 3200000
18 Total Comprehensive Income for the period 653400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 650200000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 653400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 458700000
Face value of equity share capital 1
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 1.42
Diluted earnings (loss) per share from continuing operations 1.42
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 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.42
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


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 Maize Processing Division 7958000000 7958000000
2 Other Agro Processing Division 4756000000 4756000000
3 Spinning Division 172400000 172400000
4 Renewable Power Division 25900000 25900000
Total Segment Revenue 12912300000
Less: Inter segment revenue 0 0
Revenue from operations 12912300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Maize Processing Division 416000000 416000000
2 Other Agro Processing Division 374300000 374300000
3 Spinning Division -2500000 -2500000
4 Renewable Power Division 16900000 16900000
Total Profit before tax 804700000
i. Finance cost 54700000 54700000
ii. Other Unallocable Expenditure net off Unallocable income -106700000 -106700000
Profit before tax 856700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Maize Processing Division 24336700000 24336700000
2 Other Agro Processing Division 4584900000 4584900000
3 Spinning Division 384300000 384300000
4 Renewable Power Division 127700000 127700000
Total Segment Asset 29433600000 29433600000
Un-allocable Assets 11242700000 11242700000
Net Segment Asset 40676300000 40676300000
4 Segment Liabilities
Segment Liabilities
1 Maize Processing Division 2471100000 2471100000
2 Other Agro Processing Division 591700000 591700000
3 Spinning Division 58200000 58200000
4 Renewable Power Division 3200000 3200000
Total Segment Liabilities 3124200000 3124200000
Un-allocable Liabilities 6876000000 6876000000
Net Segment Liabilities 10000200000 10000200000
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 Remeasurement of defined benefit plan -1500000 -1500000
Total Amount of items that will not be reclassified to profit and loss -1500000
2 Income tax relating to items that will not be reclassified to profit or loss -400000
3 Amount of items that will be reclassified to profit and loss
1 Change in fair values of current investments carried at fair value through OCI 5700000 5700000
Total Amount of items that will be reclassified to profit and loss 5700000
4 Income tax relating to items that will be reclassified to profit or loss 1400000
5 Total Other comprehensive income 3200000