Integrated Filing — IndAS



General information about company
Scrip Code 543829
NSE Symbol GSLSU
MSEI Symbol NOTLISTED
ISIN INE0JSX01015
Name of company GLOBAL SURFACES 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Geographical
Description of single segment
Start date and time of board meeting 14-Aug-2025   14:15:00
End date and time of board meeting 14-Aug-2025   14:35:00
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 745040000
Other income 2260000
Total income 747300000
2 Expenses
(a) Cost of materials consumed 340250000
(b) Purchases of stock-in-trade 1760000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 20800000
(d) Employee benefit expense 82650000
(e) Finance costs 36540000
(f) Depreciation, depletion and amortisation expense 44060000
(f) Other Expenses
1 Other Expenses 220070000 220070000
Total other expenses 220070000
Total expenses 746130000
3 Total profit before exceptional items and tax 1170000
4 Exceptional items 0
5 Total profit before tax 1170000
6 Tax expense
7 Current tax 4080000
8 Deferred tax 2810000
9 Total tax expenses 6890000
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 -5720000
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 -5720000
17 Other comprehensive income net of taxes -260000
18 Total Comprehensive Income for the period -5980000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -4300000
Total profit or loss, attributable to non-controlling interests -1420000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -4540000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1430000
21 Details of equity share capital
Paid-up equity share capital 423820000
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 -0.1
Diluted earnings (loss) per share from continuing operations -0.1
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 -0.1
Diluted earnings (loss) per share from continuing and discontinued operations -0.1
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 India 281490000 281490000
2 United States of America 147510000 147510000
3 United Arab Emirates 439840000 439840000
Total Segment Revenue 868840000
Less: Inter segment revenue 123800000 123800000
Revenue from operations 745040000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 21140000 21140000
2 United States of America -1040000 -1040000
3 United Arab Emirates -23130000 -23130000
Total Profit before tax -3030000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -4200000 -4200000
Profit before tax 1170000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 0 0
2 United States of America 0 0
3 United Arab Emirates 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 India 0 0
2 United States of America 0 0
3 United Arab Emirates 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange Difference on transaction of foreign operation -260000 -260000
Total Amount of items that will be reclassified to profit and loss -260000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -260000