Integrated Filing — IndAS



General information about company
Scrip Code 532457
NSE Symbol GULPOLY
MSEI Symbol NOTLISTED
ISIN INE255D01024
Name of company Gulshan Polyols 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 04-Aug-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 07-Aug-2025   03:15:00
End date and time of board meeting 07-Aug-2025   16:30:00
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 5932322000
Other income 19140000
Total income 5951462000
2 Expenses
(a) Cost of materials consumed 3613220000
(b) Purchases of stock-in-trade 27538000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 586006000
(d) Employee benefit expense 109758000
(e) Finance costs 80977000
(f) Depreciation, depletion and amortisation expense 105243000
(f) Other Expenses
1 Other Expenses 1230068000 1230068000
Total other expenses 1230068000
Total expenses 5752810000
3 Total profit before exceptional items and tax 198652000
4 Exceptional items 0
5 Total profit before tax 198652000
6 Tax expense
7 Current tax 0
8 Deferred tax 67248000
9 Total tax expenses 67248000
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 131404000
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 131404000
17 Other comprehensive income net of taxes 4675000
18 Total Comprehensive Income for the period 136079000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 131404000
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 136079000
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 62371000
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 2.11
Diluted earnings (loss) per share from continuing operations 2.11
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 2.11
Diluted earnings (loss) per share from continuing and discontinued operations 2.11
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 Ethanol(Bio-Fuel)/Distillery 4031112000 4031112000
2 Grain Processing 1674390000 1674390000
3 Mineral Processing 226820000 226820000
4 Unallocated 0 0
Total Segment Revenue 5932322000
Less: Inter segment revenue
Revenue from operations 5932322000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ethanol(Bio-Fuel)/Distillery 263535000 263535000
2 Grain Processing -43024000 -43024000
3 Mineral Processing 42265000 42265000
4 Unallocated 16853000 16853000
Total Profit before tax 279629000
i. Finance cost 80977000 80977000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 198652000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ethanol(Bio-Fuel)/Distillery 8500383000 8500383000
2 Grain Processing 3498620000 3498620000
3 Mineral Processing 642649000 642649000
4 Unallocated 308794000 308794000
Total Segment Asset 12950446000 12950446000
Un-allocable Assets 0 0
Net Segment Asset 12950446000 12950446000
4 Segment Liabilities
Segment Liabilities
1 Ethanol(Bio-Fuel)/Distillery 4776716000 4776716000
2 Grain Processing 1335148000 1335148000
3 Mineral Processing 146382000 146382000
4 Unallocated 424351000 424351000
Total Segment Liabilities 6682597000 6682597000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6682597000 6682597000
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 Gain/(Loss) on equity instruments 5561000 5561000
2 Gain/(Loss) Of defined benefit obligation -127000 -127000
Total Amount of items that will not be reclassified to profit and loss 5434000
2 Income tax relating to items that will not be reclassified to profit or loss 763000
3 Amount of items that will be reclassified to profit and loss
1 Gain/(Loss) on translation of foreign operation 4000 4000
Total Amount of items that will be reclassified to profit and loss 4000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 4675000