Integrated Filing — IndAS



General information about company
Scrip Code 500655
NSE Symbol GRWRHITECH
MSEI Symbol NOTLISTED
ISIN INE291A01017
Name of company GARWARE HI-TECH FILMS 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-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 Single segment
Description of single segment POLYESTER FILM
Start date and time of board meeting 08-Aug-2025   15:30:00
End date and time of board meeting 08-Aug-2025   16:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 4949900000
Other income 133800000
Total income 5083700000
2 Expenses
(a) Cost of materials consumed 2404300000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -341500000
(d) Employee benefit expense 484400000
(e) Finance costs 20500000
(f) Depreciation, depletion and amortisation expense 105700000
(f) Other Expenses
1 Power and Fuel 310500000 310500000
2 Other Expenses 996500000 996500000
Total other expenses 1307000000
Total expenses 3980400000
3 Total profit before exceptional items and tax 1103300000
4 Exceptional items 0
5 Total profit before tax 1103300000
6 Tax expense
7 Current tax 247800000
8 Deferred tax 25300000
9 Total tax expenses 273100000
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 830200000
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 830200000
17 Other comprehensive income net of taxes 80900000
18 Total Comprehensive Income for the period 911100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 830200000
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 80900000
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 232300000
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 35.73
Diluted earnings (loss) per share from continuing operations 35.73
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 35.73
Diluted earnings (loss) per share from continuing and discontinued operations 35.73
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 n n1 The above consolidated financial results have been prepared in accordance with Indian Accounting Standard Ind As under section 133 of the Companies Act 2013 read with relevant Regulation 33 of the SEBI LODR Regulations 2015 reviewed by the Audit Committee and approved and taken on record by the Board of Directors of the Company at their respective meetings held on 08th August 2025 n n 2 The Company operates in one segment only i e Polyester Films and therefore has only one reportable segment in accordance with IND AS 108 operating segments n n 3 The above consolidated results comprise the results of Garware Hi Tech Films Limited parent Garware Hi Tech Films International Limited 100 percent subsidiary and Global Hi Tech Films Inc 100 percent step down subsidiary



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
1 REMEASUREMENT OF EMPLOYMENT BENEFIT OBLIGATION -13100000 -13100000
2 GAIN ON FAIR VALUATION OF INVESTMENTS 81200000 81200000
Total Amount of items that will not be reclassified to profit and loss 68100000
2 Income tax relating to items that will not be reclassified to profit or loss 8300000
3 Amount of items that will be reclassified to profit and loss
1 Exchange Differences in Translating the Financial Statements of Foreign Operations 21100000 21100000
Total Amount of items that will be reclassified to profit and loss 21100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 80900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Kirtane and Pandit LLP Chartered Accountants Yes 31-Dec-2025
2 V Sankar Aiyar and Co Chartered Accountants Yes 30-Apr-2028