Integrated Filing — IndAS



General information about company
Scrip Code 514167
NSE Symbol GANECOS
MSEI Symbol NOTLISTED
ISIN INE845D01014
Name of company GANESHA ECOSPHERE 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-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 The Group is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder
Start date and time of board meeting 13-Aug-2025   17:15:00
End date and time of board meeting 13-Aug-2025   18:30:00
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 3371242000
Other income 33781000
Total income 3405023000
2 Expenses
(a) Cost of materials consumed 2260279000
(b) Purchases of stock-in-trade 6707000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -88008000
(d) Employee benefit expense 235622000
(e) Finance costs 98413000
(f) Depreciation, depletion and amortisation expense 155040000
(f) Other Expenses
1 Power & Fuel 299346000 299346000
2 Other Expenses 294151000 294151000
Total other expenses 593497000
Total expenses 3261550000
3 Total profit before exceptional items and tax 143473000
4 Exceptional items 0
5 Total profit before tax 143473000
6 Tax expense
7 Current tax 25916000
8 Deferred tax 9732000
9 Total tax expenses 35648000
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 107825000
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 -289000
16 Total profit (loss) for period 107536000
17 Other comprehensive income net of taxes -2232000
18 Total Comprehensive Income for the period 105304000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 254570000
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 4.23
Diluted earnings (loss) per share from continuing operations 4.16
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 4.23
Diluted earnings (loss) per share from continuing and discontinued operations 4.16
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 unaudited consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. n n2. The above unaudited consolidated financial results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on August 13, 2025. n n3. The Statutory Auditors have carried out limited review of the above consolidated financial results for the quarter ended June 30, 2025 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. n n4. Figures for the quarter ended March 31, 2025 represent the difference between the audited figures in respect of full financial year and the unaudited published year to date figures upto December 31, 2024, which were subjected to limited review. n n5.During the quarter, the Parent Company has invested an aggregate of Rs. 490.00 Lakh in Ganesha Recycling Chain Private Limited, an Associate Company of the Parent Company by subscribing to 4,90,000 equity shares of Rs.10/- each at an issue price of Rs. 100/- each (including premium of Rs. 90/- each). n n6. On July 17, 2025, the Parent Company has made an allotment of 13,39,000 fully paid-up equity shares having face value of Rs. 10/- each, at an issue price of Rs. 1,035/- per share (including a premium of Rs. 1,025/- per share), to the Promoter Group, pursuant to the exercise of the right of conversion of 13,39,000 warrants into equity shares allotted on preferential basis under Chapter V of the SEBI (Issue of Capital & Disclosure Requirements) Regulations, 2018. Consequent to the allotment, the total Paid-up Equity Share Capital of the Parent Company stands increased to Rs. 2,679.60 Lakh comprising of 2,67,95,984 Equity Shares having face value of Rs. 10/- each. n n7. Previous periods’ figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. n n^ Pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme, 2021, Ganesha Employees' Welfare Trust is holding 28,568 (March 31, 2025: 37,063) equity shares of the Parent Company, which have been reduced while computing basic and diluted earnings per share. n



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 Re-meausurement (loss)/gain on defined benefit obligations -74000 -74000
2 Re-meausurement (loss)/gain on financial insutrument (Equity) -2571000 -2571000
Total Amount of items that will not be reclassified to profit and loss -2645000
2 Income tax relating to items that will not be reclassified to profit or loss -413000
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 -2232000