Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol GLOBE
MSEI Symbol NOTLISTED
ISIN INE581X01021
Name of company Globe Textiles (India) 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Single segment
Description of single segment Trading and Manufacturing of Textile items
Start date and time of board meeting 07-Aug-2025   11:00:00
End date and time of board meeting 07-Aug-2025   12:15:00
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



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 1255591000
Other income 1410000
Total income 1257001000
2 Expenses
(a) Cost of materials consumed 592130000
(b) Purchases of stock-in-trade 430736000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 66236000
(d) Employee benefit expense 44344000
(e) Finance costs 39859000
(f) Depreciation, depletion and amortisation expense 6219000
(f) Other Expenses
1 Other Expenses 59573000 59573000
Total other expenses 59573000
Total expenses 1239097000
3 Total profit before exceptional items and tax 17904000
4 Exceptional items 0
5 Total profit before tax 17904000
6 Tax expense
7 Current tax 8500000
8 Deferred tax 268000
9 Total tax expenses 8768000
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 9136000
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 9136000
17 Other comprehensive income net of taxes 456000
18 Total Comprehensive Income for the period 9592000
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 900838000
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 0.02
Diluted earnings (loss) per share from continuing operations 0.02
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 0.02
Diluted earnings (loss) per share from continuing and discontinued operations 0.02
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) 1.The above standalone financial results have been prepared based on unaudited financial statements of Globe Textiles India Limited Company. These financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on August 07 2025 n n2.The above standalone financial results have been prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder n n3. The Companys operating segments are established in a manner consistent with the components of the Company that is evaluated regularly by the Chief Operating Decision Maker as defined in Ind AS 108 Operating Segments The Company is engaged primarily in the business of Textile Trading and Manufacturing and there are no separate reportable segments as per Ind AS 108 n n4.On April 30 2025 the Company entered into an agreement for the sale of its Printing Plant & Machinery to Ms Maruti Textiles Mill Ahmedabad for a total consideration of Rs. 90.48 lakhs. The transaction does not constitute a related party transaction under applicable regulations. The divestment was driven by sustained underperformance of the asset due to technological obsolescence declining operational efficiency and frequent maintenance interruptions. Consequently a loss of approximately Rs. 264.42 lakhs has been recognised in the financial results for the period. This strategic decision is aligned with the Companys objective to streamline operations by rationalising non core assets. n n5.The Board of Directors at its meeting held on 11th July 2025 upon the recommendation of the Audit Committee and the Independent Directors has approved a draft Scheme of Arrangement in the nature of a Demerger. pursuant to the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder. In terms of the proposed Scheme the Online Business of the Company comprising inter alia the brands INDIGENX and ORIJEAN shall stand transferred to and vest in the Resulting Company as a going concern. The Scheme is subject to necessary statutory and regulatory approvals including the approval of the Honble National Company Law Tribunal NCLT. The Appointed Date for the Scheme shall be April 01 2025 or such other date as may be mutually agreed upon by the parties and approved by the Hon’ble NCLT. n n6.The Results can also be viewed on the website of the Company on www.globetextiles.net and on the website of NSE where the Companys shares are listed i.e. at 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 Standalone
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 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 and loss 609000 609000
Total Amount of items that will not be reclassified to profit and loss 609000
2 Income tax relating to items that will not be reclassified to profit or loss 153000
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 456000