Integrated Filing — IndAS



General information about company
Scrip Code 533204
NSE Symbol GBGLOBAL
MSEI Symbol NOTLISTED
ISIN IN8087J01035
Name of company GB GLOBAL 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 07-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 14-Aug-2025   16:30:00
End date and time of board meeting 14-Aug-2025   19:15:00
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 133065000
Other income 324994000
Total income 458059000
2 Expenses
(a) Cost of materials consumed 91355000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -113864000
(d) Employee benefit expense 43951000
(e) Finance costs 1259000
(f) Depreciation, depletion and amortisation expense 40470000
(f) Other Expenses
1 Manufacturing and operating costs 38595000 38595000
2 Other expenses 109615000 109615000
3 Cost of construction 99814000 99814000
Total other expenses 248024000
Total expenses 311195000
3 Total profit before exceptional items and tax 146864000
4 Exceptional items 0
5 Total profit before tax 146864000
6 Tax expense
7 Current tax 0
8 Deferred tax 20779000
9 Total tax expenses 20779000
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 126085000
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 36000
16 Total profit (loss) for period 126121000
17 Other comprehensive income net of taxes 43000
18 Total Comprehensive Income for the period 126164000
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 500331000
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 2.52
Diluted earnings (loss) per share from continuing operations 2.52
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 2.52
Diluted earnings (loss) per share from continuing and discontinued operations 2.52
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 standalone and consolidated financial results have been prepared on a going concern basis and in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 14 August, 2025 and are subjected to limited review by the statutory auditors of the Company, in terms of Regulations 33 of the SEBI (listing obligations and disclosures requirements) Regulation 2015 as amended. However due to word restriction on the NEAPS portal, the Company has attached the complete set of LR notes in the pdf results uploaded. n n 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)
1 Textiles 133065000 133065000
2 Others 324994000 324994000
3 Infrastructure Projects 0 0
Total Segment Revenue 458059000
Less: Inter segment revenue 0 0
Revenue from operations 458059000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 17166000 17166000
2 Others 157322000 157322000
3 Infrastructure Projects -26364000 -26364000
Total Profit before tax 148124000
i. Finance cost 1259000 1259000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 146865000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 5297532000 5297532000
2 Others 0 0
3 Infrastructure Projects 4143867000 4143867000
Total Segment Asset 9441399000 9441399000
Un-allocable Assets 0 0
Net Segment Asset 9441399000 9441399000
4 Segment Liabilities
Segment Liabilities
1 Textiles 2708234000 2708234000
2 Others 0 0
3 Infrastructure Projects 2105389000 2105389000
Total Segment Liabilities 4813623000 4813623000
Un-allocable Liabilities 651114000 651114000
Net Segment Liabilities 5464737000 5464737000
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 -43000
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 43000