Integrated Filing — IndAS



General information about company

Scrip Code 544528
NSE Symbol GANESHCP
MSEI Symbol NOTLISTED
ISIN INE652V01016
Name of company Ganesh Consumer Products 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 16-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-10-2025
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 Food and Allied Products
Start date and time of board meeting 16-10-2025   12:25:00
End date and time of board meeting 16-10-2025   12:50:00
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 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
NA



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 20,295.55 20,295.55
Other income 117.62 117.62
Total income 20,413.17 20,413.17
2 Expenses
(a) Cost of materials consumed 15,520.72 15,520.72
(b) Purchases of stock-in-trade 113.48 113.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (539.73) (539.73)
(d) Employee benefit expense 334.93 334.93
(e) Finance costs 385.73 385.73
(f) Depreciation, depletion and amortisation expense 580.47 580.47
(f) Other Expenses
1 Other Expenses 2,737.00 2,737.00
Total other expenses 2,737.00 2,737.00
Total expenses 19,132.60 19,132.60
3 Total profit before exceptional items and tax 1,280.57 1,280.57
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,280.57 1,280.57
6 Tax expense
7 Current tax 294.16 294.16
8 Deferred tax 33.44 33.44
9 Total tax expenses 327.60 327.60
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 952.97 952.97
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 952.97 952.97
17 Other comprehensive income net of taxes 1.38 1.38
18 Total Comprehensive Income for the period 954.35 954.35
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 3,637.33 3,637.33
Face value of equity share capital 10 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 2.62 2.62
Diluted earnings (loss) per share from continuing operations 2.62 2.62
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 2.62 2.62
Diluted earnings (loss) per share from continuing and discontinued operations 2.62 2.62
24 Debt equity ratio 0.84 0.84
25 Debt service coverage ratio 2.56 2.56
26 Interest service coverage ratio 4.98 4.98
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited financial results of the company for the quarter ended 30 June 2025 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant rules thereafter and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The unaudited financial results of the Company were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 16 October 2025. The Statutory Auditors of the Company have conducted the limited review of the above unaudited financial results. 3. The Company is in the business of manufacturing, selling and distribution of packaged consumer staples including wheat-based products, gram-based products, spices and powder of various cereals and pulses. As such, the Company’s business activity falls within a single primary business segment “Food and allied products”, and hence, no additional disclosure with respect to segment information have been made under Indian Accounting Standard – 108 “Operating Segments”. 4. Subsequent to 30 June 2025, the Company has completed its Initial Public Offer (IPO) of 12,698,020 equity shares of face value of Rs. 10 each at an issue price of Rs. 322 per share (including a share premium of Rs. 312 per share). The issue comprised of a fresh issue of 4,039,687 equity shares aggregating to Rs. 13,000.00 Lakhs and offer for sale of 8,658,333 equity shares by the selling shareholders aggregating to Rs. 27,879.83 Lakhs, totalling to Rs. 40,879.83 Lakhs. 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 29 September 2025. Accordingly, the unaudited financial results for the quarter ended 30 June, 2025 have been drawn up for the first time, in accordance with the Listing Requirements. 5. The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures in respect of full financial year and year to date figures upto third quarter of the financial year. The figures for year to date 31 December 2024 and quarter ended 31 March 2025 have been prepared by the management and approved by the Board of Directors of the Company, but have not been subjected to review by the statutory auditors since the requirement of submission of quarterly reviewed financial results is applicable on listing of equity shares of the Company, which was from quarter ended June 30, 2025. However, the management has exercised necessary care and diligence to ensure that the financial results for such period are fairly stated. 6. The results for the quarter ended 30 June 2024 have been extracted from the audited Special Purpose Interim Financial Statements for the period ended 30 June 2024, which were prepared for IPO filings.



Remarks

Debt equity ratio 0.84 times
Debt service coverage ratio 2.56 times
Interest service coverage ratio 4.98 times


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 Plan 184000 184000
2 Income Tax relating to above item -46000 -46000
Total Amount of items that will not be reclassified to profit and loss 1.38
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 1.38 1.38