Integrated Filing — IndAS



General information about company
Scrip Code 500153
NSE Symbol GANESHBE
MSEI Symbol NOTLISTED
ISIN INE388A01029
Name of company GANESH BENZOPLAST 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 11-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 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 Multi segment
Description of single segment
Start date and time of board meeting 11-Aug-2025   14:45:00
End date and time of board meeting 11-Aug-2025   15:42:00
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? Yes
No. of times funds raised during the quarter 2
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 569540000
Other income 49880000
Total income 619420000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 68870000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -45630000
(d) Employee benefit expense 67720000
(e) Finance costs 22110000
(f) Depreciation, depletion and amortisation expense 49150000
(f) Other Expenses
1 Labour/Service charges, Freight,Warehousing and Handling charges, Repairs & Maintenance etc. 69720000 69720000
2 Consumption of stores, spare & Packing material. 52690000 52690000
3 Power and fuel 34490000 34490000
4 Legal and Professional Fees 37580000 37580000
5 others 56250000 56250000
Total other expenses 250730000
Total expenses 412950000
3 Total profit before exceptional items and tax 206470000
4 Exceptional items -9540000
5 Total profit before tax 196930000
6 Tax expense
7 Current tax 44820000
8 Deferred tax 11200000
9 Total tax expenses 56020000
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 140910000
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 140910000
17 Other comprehensive income net of taxes 1600000
18 Total Comprehensive Income for the period 142510000
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 71990000
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 2.06
Diluted earnings (loss) per share from continuing operations 2.06
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 2.06
Diluted earnings (loss) per share from continuing and discontinued operations 2.06
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) The above results of the Company were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 11 2025 The Statutory Auditors of the Company have conducted a Limited Review of the above Standalone Unaudited Financial Results for the quarter ended June 30 2025 n nThe above results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 and the other accounting principles generally accepted in India n nThe figures for the corresponding previous period have been regrouped rearranged wherever necessary, to make them comparable



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)
1 LST DIVISION INCLUDING EPC AND WHARFAGE 405170000 405170000
2 CHEMICAL DIVISION 164370000 164370000
Total Segment Revenue 569540000
Less: Inter segment revenue 0 0
Revenue from operations 569540000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 LST DIVISION INCLUDING EPC AND WHARFAGE 202390000 202390000
2 CHEMICAL DIVISION 25310000 25310000
Total Profit before tax 227700000
i. Finance cost 22110000 22110000
ii. Other Unallocable Expenditure net off Unallocable income -880000 -880000
Profit before tax 206470000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 LST DIVISION INCLUDING EPC AND WHARFAGE 6458370000 6458370000
2 CHEMICAL DIVISION 392430000 392430000
Total Segment Asset 6850800000 6850800000
Un-allocable Assets 106460000 106460000
Net Segment Asset 6957260000 6957260000
4 Segment Liabilities
Segment Liabilities
1 LST DIVISION INCLUDING EPC AND WHARFAGE 1257190000 1257190000
2 CHEMICAL DIVISION 69960000 69960000
Total Segment Liabilities 1327150000 1327150000
Un-allocable Liabilities 192220000 192220000
Net Segment Liabilities 1519370000 1519370000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) EPC and Wharfage Revenue in Q1FY26 is Rs 43 million as compared to Rs 18 million in Q1FY25



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 or loss 2140000 2140000
Total Amount of items that will not be reclassified to profit and loss 2140000
2 Income tax relating to items that will not be reclassified to profit or loss 540000
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 1600000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 01-Mar-2024
Amount Raised 324000000000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For (i) capitalexpenditure and working capital requirements of the Company, its subsiadries, joint ventures or associates (ii) funding the Business expansion directly by the Company or through its subsidiaries or joint ventures or associates for the growth of existing businesses or to enter into new business in line with the strategy of the Company and (iii) general corporate purposes of the Company. NIL 324000000000000 0 0 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-Jan-2024
Amount Raised 303500000000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For LPG Business expansion directly by the Company or through its subsidiaries or joint ventures or associates and other general corporate business requirements NIL 303500000000000 0 18500000000000 0


Signatory Details
Name of signatory RISHI PILANI
Designation of person Managing Director
Place MUMBAI
Date 11-Aug-2025