Integrated Filing — IndAS



General information about company

Scrip Code 544455
NSE Symbol EBGNG
MSEI Symbol NOTLISTED
ISIN INE18JU01028
Name of company GNG Electronics 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 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Information and Communication Technologies Device (ICT Device)
Start date and time of board meeting 04-11-2025   15:15:00
End date and time of board meeting 04-11-2025   15:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 04-12-2024
Indicate Company website link for updated RPT policy of the Company https://www.electronicsbazaar.com/
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 21,900.10 39,114.00
Other income 24.10 292.10
Total income 21,924.20 39,406.10
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 18,650.80 41,687.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 209.20 (9,002.90)
(d) Employee benefit expense 1,096.10 2,169.40
(e) Finance costs 475.60 1,180.00
(f) Depreciation, depletion and amortisation expense 165.00 331.70
(f) Other Expenses
1 Other Expenses 329.40 659.90
Total other expenses 329.40 659.90
Total expenses 20,926.10 37,025.70
3 Total profit before exceptional items and tax 998.10 2,380.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 998.10 2,380.40
6 Tax expense
7 Current tax 250.00 610.00
8 Deferred tax (28.50) (24.30)
9 Total tax expenses 221.50 585.70
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 776.60 1,794.70
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 776.60 1,794.70
17 Other comprehensive income net of taxes 0.80 1.60
18 Total Comprehensive Income for the period 777.40 1,796.30
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 2,280.20 2,280.20
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 0.68 1.58
Diluted earnings (loss) per share from continuing operations 0.68 1.58
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 0.68 1.58
Diluted earnings (loss) per share from continuing and discontinued operations 0.68 1.58
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,796.90
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 11,464.70
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 100.70
Total non-current financial assets 11,565.40
Deferred tax assets (net) 0.00
Other non-current assets 11.00
Total non-current assets 14,373.30
2 Current assets
Inventories 26,133.90
Current financial asset
Current investments 0.00
Trade receivables, current 14,575.20
Cash and cash equivalents 1,697.70
Bank balance other than cash and cash equivalents 4,035.10
Loans, current 0.00
Other current financial assets 0.00
Total current financial assets 20,308.00
Current tax assets (net)
Other current assets 6,227.30
Total current assets 52,669.20
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 67,042.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,280.20
Other equity 47,612.10
Total equity attributable to owners of parent 49,892.30
Non controlling interest
Total equity 49,892.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 631.60
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 179.60
Total non-current financial liabilities 811.20
Provisions, non-current 0.00
Deferred tax liabilities (net) 164.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 975.20
Current liabilities
Current financial liabilities
Borrowings, current 13,111.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 813.60
Total Trade payable 813.60
Other current financial liabilities 1,468.80
Total current financial liabilities 15,394.20
Other current liabilities 129.20
Provisions, current 376.90
Current tax liabilities (Net) 274.70
Deferred government grants, Current 0.00
Total current liabilities 16,175.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 17,150.20
Total equity and liabilites 67,042.50
Disclosure of notes on assets and liabilities



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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 Re-measurement gains/(losses) on defined benefit plans 0.80 1.60
Total Amount of items that will not be reclassified to profit and loss 0.80 1.60
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 0.80 1.60



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,380.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (9,002.90)
Adjustments for decrease (increase) in trade receivables, current (11,761.40)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (620.90)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (868.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 60.30
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 331.70
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 122.70
Adjustments for other financial liabilities, current 36.20
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 154.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 1,181.70
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,675.20)
Net cash flows from (used in) operations (18,294.80)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 610.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (18,904.80)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 10,000.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 8.80
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 154.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,854.80)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 40,000.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 105.70
Repayments of borrowings 701.00
Payments of lease liabilities 66.60
Dividends paid 0.00
Interest paid 1,180.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (7,423.10)
Net cash flows from (used in) financing activities 30,735.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,975.40
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,975.40
Cash and cash equivalents cash flow statement at beginning of period 3,757.30
Cash and cash equivalents cash flow statement at end of period 5,732.70





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-07-2025
Amount Raised 40,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Prepayment and/or repayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company and our Material Subsidiary namely, Electronics Bazaar FZC NA 32,000.00 0.00 32,000.00 0.00
2 General Corporate Purposes NA 4,642.00 0.00 4,642.00 0.00
3 Issue Expenses NA 3,358.00 0.00 1,669.00 0.00


Signatory Details

Name of signatory SHARAD KHANDELWAL
Designation of person Managing Director
Place DUBAI
Date 04-11-2025




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 GNG Electronics Limited Kay Kay Overseas Corporation Firm in which Director of the Company or his relative is a partner Purchase of goods or services 1,000.00 NA 3.40 0.00 0.00
2 GNG Electronics Limited Kay Kay Overseas Corporation Firm in which Director of the Company or his relative is a partner Sale of goods or services 1,000.00 NA 0.20 0.00 0.00
3 GNG Electronics Limited Kay Kay Overseas Corporation Firm in which Director of the Company or his relative is a partner Any other transaction Rent paid 16.00 NA 7.50 0.00 0.00
4 GNG Electronics Limited Electronics Bazaar FZC Subsidiary Sale of goods or services 30,000.00 NA 3,422.80 97.80 3,609.70
5 GNG Electronics Limited Electronics Bazaar FZC Subsidiary Any other transaction Service Income 200.00 NA 86.90 0.00 0.00
6 GNG Electronics Limited Electronics Bazaar FZC Subsidiary Any other transaction Foreign exchange Gain/(Loss) 200.00 NA 26.90 0.00 0.00
7 GNG Electronics Limited Electronics Bazaar FZC Subsidiary Any other transaction Corporate Guarantee 8,000.00 NA 7,245.00 (9,544.90) (17,388.00)
8 GNG Electronics Limited Bright World Technology Entity with Common Director Sale of goods or services 2,000.00 NA 21.40 0.00 0.00
9 GNG Electronics Limited R2 Venture Firm in which Director of the Company or his relative is a partner Purchase of goods or services 1,000.00 NA 243.00 (56.10) 0.00
10 GNG Electronics Limited R2 Venture Firm in which Director of the Company or his relative is a partner Sale of goods or services 1,000.00 NA 6.90 0.00 0.00
11 GNG Electronics Limited Amiable Electronics Private Limited Promoter and Entity with Common Directors Purchase of goods or services 14,000.00 NA 2,203.00 2,212.80 0.00
12 GNG Electronics Limited Sharad Khandelwal Managing Director Remuneration 180.00 NA 90.00 (9.30) (15.00)
13 GNG Electronics Limited Sharad Khandelwal Managing Director Any other transaction Personal guarantee 10,000.00 NA 0.00 (31,650.00) (31,650.00)
14 GNG Electronics Limited Vidhi S Khandelwal Non-Executive Non-Independent Director Any other transaction Personal guarantee 10,000.00 NA 0.00 (31,650.00) (31,650.00)
15 GNG Electronics Limited Raakesh Jhunjhunwala Chief Financial Officer Remuneration 91.90 NA 32.10 (3.90) (5.30)
16 GNG Electronics Limited Sarita Tufani Vishwakarma Company Secretary & Compliance Officer Remuneration 21.70 NA 7.50 (1.10) (1.20)
17 GNG Electronics Limited Rinku Vikas Arora Chairperson and Non-Executive and Independent Director Any other transaction Sitting Fees 50.00 NA 11.50 0.00 0.00
18 GNG Electronics Limited Sheetalkumar Dak Non-Executive and Independent Director Any other transaction Sitting Fees 50.00 NA 11.00 0.00 0.00
19 GNG Electronics Limited Electronics Bazaar FZC Subsidiary Any other transaction Standby Letter of Credit 1,000.00 NA 0.00 (7,016.80) (7,284.50)
Total value of transaction during the reporting period 13,419.10