| Scrip Code | 544279 |
|---|---|
| NSE Symbol | GODAVARIB |
| MSEI Symbol | NOTLISTED |
| ISIN | INE497S01012 |
| Name of company | GODAVARI BIOREFINERIES 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 | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 01-11-2025 |
| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-11-2025 11:30:00 |
| End date and time of board meeting | 11-11-2025 17:00:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 43,075.08 | 96,398.71 | |
| Other income | 351.92 | 425.71 | |
| Total income | 43,427.00 | 96,824.42 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 14,620.97 | 35,171.57 |
| (b) | Purchases of stock-in-trade | 949.32 | 1,784.56 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 18,719.47 | 40,488.93 |
| (d) | Employee benefit expense | 3,154.16 | 6,370.70 |
| (e) | Finance costs | 1,231.76 | 2,761.97 |
| (f) | Depreciation, depletion and amortisation expense | 1,351.76 | 2,701.64 |
| (f) | Other Expenses | ||
| 1 | Stores and Spare consumed | 618.71 | 1,378.89 |
| 2 | Power and Fuel | 2,189.29 | 4,364.57 |
| 3 | Packing, Forwarding and Storage | 533.85 | 1,033.44 |
| 4 | Repairs & Maintenance | 1,366.65 | 2,091.90 |
| 5 | Selling Expenses | 642.93 | 1,558.27 |
| 6 | Rent , Rates and Taxes | 89.18 | 181.20 |
| 7 | Insurance | 161.07 | 310.89 |
| 8 | Professional Charges | 178.17 | 318.87 |
| 9 | General Expenses (Including travelling,telephone, etc.) | 629.39 | 1,531.64 |
| 10 | Audit Fees and Tax Audit Fees & Other Expenses | 14.83 | 30.13 |
| Total other expenses | 6,424.07 | 12,799.80 | |
| Total expenses | 46,451.51 | 1,02,079.17 | |
| 3 | Total profit before exceptional items and tax | (3,024.51) | (5,254.75) |
| 4 | Exceptional items | (2,665.59) | (2,665.59) |
| 5 | Total profit before tax | (5,690.10) | (7,920.34) |
| 6 | Tax expense | ||
| 7 | Current tax | 29.30 | 46.52 |
| 8 | Deferred tax | (1,560.16) | (2,205.94) |
| 9 | Total tax expenses | (1,530.86) | (2,159.42) |
| 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 | (4,159.24) | (5,760.92) |
| 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 | (4,159.24) | (5,760.92) |
| 17 | Other comprehensive income net of taxes | (72.57) | 69.90 |
| 18 | Total Comprehensive Income for the period | (4,231.81) | (5,691.02) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 5,117.60 | 5,117.60 | |
| 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 | -8.13 | -11.26 | |
| Diluted earnings (loss) per share from continuing operations | -8.13 | -11.26 | |
| 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 | -8.13 | -11.26 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -8.13 | -11.26 | |
| 24 | Debt equity ratio | 1.02 | 1.02 |
| 25 | Debt service coverage ratio | -0.55 | -0.07 |
| 26 | Interest service coverage ratio | -12.44 | -9.42 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | The neighbouring sugar mills have agreed to pay additional harvesting charges to contractors for the season 2023-2024, thus, in order to remain competitive, the Company has decided that it will also pay additional harvest charges related to the 2023-2024 sugar season. Accordingly, the Company has recognized and decided to provide for an exceptional expense amounting to Rs 2665.59 lakhs. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 84,157.34 | |
| Capital work-in-progress | 8,136.33 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 98.24 | |
| Intangible assets under development | 1,733.40 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 5.25 | |
| Trade receivables, non-current | 211.83 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 1,465.81 | |
| Total non-current financial assets | 1,682.89 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 1,593.57 | |
| Total non-current assets | 97,401.77 | |
| 2 | Current assets | |
| Inventories | 21,085.65 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 10,077.80 | |
| Cash and cash equivalents | 1,380.33 | |
| Bank balance other than cash and cash equivalents | 2,422.05 | |
| Loans, current | 0.00 | |
| Other current financial assets | 1,513.52 | |
| Total current financial assets | 15,393.70 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 12,467.46 | |
| Total current assets | 48,946.81 | |
| 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 | 1,46,348.58 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 5,117.60 | |
| Other equity | 67,387.83 | |
| Total equity attributable to owners of parent | 72,505.43 | |
| Non controlling interest | 0.00 | |
| Total equity | 72,505.43 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 32,760.73 | |
| 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 | 200.83 | |
| Total non-current financial liabilities | 32,961.56 | |
| Provisions, non-current | 183.82 | |
| Deferred tax liabilities (net) | 2,082.25 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 39.94 | |
| Total non-current liabilities | 35,267.57 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 16,468.76 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 840.24 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 16,102.12 | |
| Total Trade payable | 16,942.36 | |
| Other current financial liabilities | 3,976.76 | |
| Total current financial liabilities | 37,387.88 | |
| Other current liabilities | 695.90 | |
| Provisions, current | 483.11 | |
| Current tax liabilities (Net) | 8.69 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 38,575.58 | |
| 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 | 73,843.15 | |
| Total equity and liabilites | 1,46,348.58 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Sugar | 17,916.10 | 39,897.49 | ||||
| 2 | Cogeneration | 0.0076891 | 3,332.13 | ||||
| 3 | Bio based Chemicals | 14,712.58 | 28,834.63 | ||||
| 4 | Distlliery | 10,142.77 | 30,843.11 | ||||
| 5 | Unallocated | 0.0078941 | 1,707.67 | ||||
| Total Segment Revenue | 44,329.77 | 1,04,615.03 | |||||
| Less: Inter segment revenue | 1,254.69 | 8,216.32 | |||||
| Revenue from operations | 43,075.08 | 96,398.71 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | (4,482.13) | (5,870.10) | ||||
| 2 | Cogeneration | (1,060.19) | (1,976.08) | ||||
| 3 | Bio based Chemicals | 1,208.44 | 2,169.50 | ||||
| 4 | Distlliery | (19.72) | 795.68 | ||||
| 5 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | (4,353.60) | (4,881.00) | |||||
| i. Finance cost | 1,231.76 | 2,761.97 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 104.74 | 277.37 | |||||
| Profit before tax | (5,690.10) | (7,920.34) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 44,421.72 | 44,421.72 | ||||
| 2 | Cogeneration | 8,723.77 | 8,723.77 | ||||
| 3 | Bio based Chemicals | 45,403.65 | 45,403.65 | ||||
| 4 | Distlliery | 45,663.67 | 45,663.67 | ||||
| 5 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Asset | 1,44,212.81 | 1,44,212.81 | |||||
| Un-allocable Assets | 2,135.77 | 2,135.77 | |||||
| Net Segment Asset | 1,46,348.58 | 1,46,348.58 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 36,689.74 | 36,689.74 | ||||
| 2 | Cogeneration | 1,167.02 | 1,167.02 | ||||
| 3 | Bio based Chemicals | 16,251.26 | 16,251.26 | ||||
| 4 | Distlliery | 17,652.86 | 17,652.86 | ||||
| 5 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 71,760.88 | 71,760.88 | |||||
| Un-allocable Liabilities | 2,082.27 | 2,082.27 | |||||
| Net Segment Liabilities | 73,843.15 | 73,843.15 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 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 | ||
| 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 | 72.57 | (69.90) |
| 5 | Total Other comprehensive income | (72.57) | 69.90 |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (7,920.34) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 2,761.97 | |||||
| Adjustments for decrease (increase) in inventories | 52,885.68 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 3,946.77 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 94.75 | |||||
| Adjustments for decrease (increase) in other current assets | 116.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (2,096.23) | |||||
| Adjustments for other financial assets, non-current | (277.71) | |||||
| Adjustments for other financial assets, current | (184.32) | |||||
| Adjustments for other bank balances | (509.40) | |||||
| Adjustments for increase (decrease) in trade payables, current | (36,234.04) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (5,372.68) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (3.01) | |||||
| Adjustments for depreciation and amortisation expense | 2,701.64 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (28.07) | |||||
| Adjustments for provisions, non-current | (134.78) | |||||
| Adjustments for other financial liabilities, current | 58.70 | |||||
| Adjustments for other financial liabilities, non-current | (5.02) | |||||
| Adjustments for unrealised foreign exchange losses gains | (84.36) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 146.49 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (94.03) | |||||
| 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) | 0.00 | |||||
| Other adjustments for non-cash items | (138.72) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 17,256.65 | |||||
| Net cash flows from (used in) operations | 9,336.31 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (27.08) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 9,363.39 | |||||
| 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 | 0.00 | |||||
| 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 | 266.93 | |||||
| Purchase of property, plant and equipment | 6,981.69 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 5.00 | |||||
| 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 | 84.45 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (6,635.31) | |||||
| 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 | 0.00 | |||||
| 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 | 10,533.01 | |||||
| Repayments of borrowings | 10,023.66 | |||||
| Payments of lease liabilities | 10.99 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 3,071.23 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (2,572.87) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 155.21 | |||||
| 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 | 155.21 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,225.12 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,380.33 | |||||