Integrated Filing — IndAS



General information about company
Scrip Code 532734
NSE Symbol GPIL
MSEI Symbol NOTLISTED
ISIN INE177H01039
Name of company GODAWARI POWER AND ISPAT 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Single segment
Description of single segment STEEL
Start date and time of board meeting 05-Aug-2025   13:00:00
End date and time of board meeting 05-Aug-2025   16:00:00
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 13232500000
Other income 224500000
Total income 13457000000
2 Expenses
(a) Cost of materials consumed 7505200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -729300000
(d) Employee benefit expense 813000000
(e) Finance costs 152500000
(f) Depreciation, depletion and amortisation expense 438700000
(f) Other Expenses
1 Other Expenses 2402700000 2402700000
Total other expenses 2402700000
Total expenses 10582800000
3 Total profit before exceptional items and tax 2874200000
4 Exceptional items 0
5 Total profit before tax 2874200000
6 Tax expense
7 Current tax 666200000
8 Deferred tax 75000000
9 Total tax expenses 741200000
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 2133000000
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 31100000
16 Total profit (loss) for period 2164100000
17 Other comprehensive income net of taxes 12800000
18 Total Comprehensive Income for the period 2176900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2159600000
Total profit or loss, attributable to non-controlling interests 4500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7300000
21 Details of equity share capital
Paid-up equity share capital 613100000
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 3.52
Diluted earnings (loss) per share from continuing operations 3.5
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 3.52
Diluted earnings (loss) per share from continuing and discontinued operations 3.5
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) Notes: n1. The Financial Results of the company for the year ended 30th June, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5th August, 2025. n2.These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. The above results are prepared after consolidating results of all subsidiaries (Hira Ferro Alloys Limited, Alok Ferro Alloys Limited, Godawari Energy Limited and Godawari Education & Research Foundation), joint ventures and associate companies (Ardent Steel Private Limited, Jammu Pigments Limited, Raipur Infrastructure Company Limited, Chhattisgarh Captive Coal Mining Private Limited and Chhattisgarh Ispat Bhumi Limited). n3.Figures for the quarter ended March 31, 2025 represent the difference between audited figures in respect of full financial year and the published figures upto 9 months of that financial year. n4.The company is in the business of manufacturing of Steel products and hence has only one reportable operating segment as per Ind AS 108 - Operating Segment. Therefore the segment wise reporting is not required. n5.The figures for the corresponding previous periods have been regrouped/rearranged wherever found necessary. n6.The above results are also available on www.godawaripowerispat.com, www.bseindia.com and www.nseindia.com.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Other comprehensive income [Abstract] 12800000 12800000
Total Amount of items that will be reclassified to profit and loss 12800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 12800000