Integrated Filing — IndAS



General information about company

Scrip Code 544525
NSE Symbol GKENERGY
MSEI Symbol NOTLISTED
ISIN INE1AG301022
Name of company GK ENERGY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment EPC Business and Others
Start date and time of board meeting 10-10-2025   14:00:00
End date and time of board meeting 10-10-2025   15:45:00
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
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no such defaults.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 29,526.80 29,526.80
Other income 168.50 168.50
Total income 29,695.30 29,695.30
2 Expenses
(a) Cost of materials consumed 17,969.80 17,969.80
(b) Purchases of stock-in-trade 1,639.20 1,639.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 692.10 692.10
(e) Finance costs 780.70 780.70
(f) Depreciation, depletion and amortisation expense 53.20 53.20
(f) Other Expenses
1 Other Expenses 455.70 455.70
2 Installation and project administration Charges 3,108.80 3,108.80
Total other expenses 3,564.50 3,564.50
Total expenses 24,699.50 24,699.50
3 Total profit before exceptional items and tax 4,995.80 4,995.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,995.80 4,995.80
6 Tax expense
7 Current tax 1,227.10 1,227.10
8 Deferred tax 74.90 74.90
9 Total tax expenses 1,302.00 1,302.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,693.80 3,693.80
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3,693.80 3,693.80
17 Other comprehensive income net of taxes (2.20) (2.20)
18 Total Comprehensive Income for the period 3,691.60 3,691.60
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 3,402.80 3,402.80
Face value of equity share capital 2 2
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 2.17 2.17
Diluted earnings (loss) per share from continuing operations 2.17 2.17
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.17 2.17
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 2.17
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 Statement of Unaudited Standalone Financial Results of GK Energy Limited (the 'Company') has been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ('Listing Regulations'). The Statement of Unaudited Standalone Financial Results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on October 10, 2025 and has been subject to limited review by the Statutory Auditors of the Company. 2. The figures for the corresponding quarter ended June 30, 2024 and previous quarter ended March 31, 2025 as reported in these unaudited financial results have been approved by the Company's Board of Directors but have not been subjected to review since the requirement of submission of quarterly financial results is applicable on listing of equity shares of the Company, which was from the quarter ended June 30, 2025. These figures are furnished by the management of the Company and were reviewed and recommended by the Audit committee and approved by the Board of Directors at their meeting held on October 10th, 2025. 3.Figures for the quarter ended March 31, 2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and the unaudited year to date figures upto the third quarter of the said financial year ended March 31. 2025. 4.Subsequent to the quarter ended June 30, 2025, the Company has completed its initial public offer (IPO) of fresh issue of 26,143,790 equity shares of face value of Rs. 2 each at an issue price of Rs. 153 per share. The company will provide an update on the utilization of IPO proceeds towards the objects of the fresh issue effective next reporting period based on actual utilization of the funds pursuant to the IPO. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE. Limited (BSE) on September 26, 2025. Accordingly, these Unaudited Financial Results for the quarter ended June 30, 2025 are drawn up for the first-time in accordance with the regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. as amended. 5.The Company is primarily into the business of design, manufacture, supply, transport, installation, testing and commissioning of decentralized solar systems primarily focused on Solar Photovoltaic Water Pumping Systems popularly known as Solar Agricultural Pumps and other ancillary Services .The Chief Operating Decision Maker (CODM) review the Company's performance and allocates resources based on an overall assessment of the business as a single operating segment, accrodingly, no other reportable separate segment information is provided in accordance with the requirements of Ind AS 108 - Operating Segments. 6.The Unaudited Consolidated Financial Results are available in the Investors section of our website at https://gkenergy.in and is also available on www.bseindia.com and www.nseindia.com



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -300000 -300000
Total Amount of items that will not be reclassified to profit and loss (3.00)
2 Income tax relating to items that will not be reclassified to profit or loss (0.80) (0.80)
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 0.00 0.00
5 Total Other comprehensive income (2.20) (2.20)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Bharat J. Rughani & Co. Yes 31-08-2027