| Scrip Code | 539407 |
|---|---|
| NSE Symbol | GENCON |
| MSEI Symbol | NA |
| ISIN | INE854S01022 |
| Name of company | Generic Engineering Construction and Projects 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 | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| 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 | 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 | Equity |
| Start date and time of board meeting | 12-11-2025 14:00:00 |
| End date and time of board meeting | 12-11-2025 18:00:00 |
| Whether cash flow statement is applicable on company | No |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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? | No |
| Latest Date on which RPT policy is updated | |
| Indicate Company website link for updated RPT policy of the Company | |
| 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 |
| The Company do not have any default on loan and debt Securities as on 30th September, 2025 | |
| 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 | 61,592.90 | 1,13,551.30 | |
| Other income | 2,047.20 | 2,494.40 | |
| Total income | 63,640.10 | 1,16,045.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 49,367.60 | 90,309.80 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 206.00 | 481.80 |
| (d) | Employee benefit expense | 662.40 | 1,331.60 |
| (e) | Finance costs | 4,230.40 | 6,324.90 |
| (f) | Depreciation, depletion and amortisation expense | 3,475.70 | 6,946.30 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,070.50 | 4,549.20 |
| Total other expenses | 3,070.50 | 4,549.20 | |
| Total expenses | 61,012.60 | 1,09,943.60 | |
| 3 | Total profit before exceptional items and tax | 2,627.50 | 6,102.10 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,627.50 | 6,102.10 |
| 6 | Tax expense | ||
| 7 | Current tax | 910.00 | 1,730.00 |
| 8 | Deferred tax | (437.00) | 213.10 |
| 9 | Total tax expenses | 473.00 | 1,943.10 |
| 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 | 2,154.50 | 4,159.00 |
| 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 | 2,154.50 | 4,159.00 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 2,154.50 | 4,159.00 |
| 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 | 28,493.10 | 28,493.10 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | 0.38 | 0.73 | |
| Diluted earnings (loss) per share from continuing operations | 0.38 | 0.73 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0.38 | 0.73 | |
| Diluted earnings (loss) per share from discontinued operations | 0.38 | 0.73 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.76 | 1.46 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.76 | 1.46 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 68,545.60 | |
| Capital work-in-progress | 12,696.40 | |
| Investment property | 11,360.70 | |
| Goodwill | 17,270.90 | |
| Other intangible assets | 0.10 | |
| 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 | 5.10 | |
| Trade receivables, non-current | 12,607.40 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 5,810.30 | |
| Total non-current financial assets | 18,422.80 | |
| Deferred tax assets (net) | 3,191.40 | |
| Other non-current assets | 0.00 | |
| Total non-current assets | 1,31,487.90 | |
| 2 | Current assets | |
| Inventories | 78,156.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,23,605.70 | |
| Cash and cash equivalents | 4,131.20 | |
| Bank balance other than cash and cash equivalents | 12,229.40 | |
| Loans, current | 10,651.60 | |
| Other current financial assets | 33,523.80 | |
| Total current financial assets | 1,84,141.70 | |
| Current tax assets (net) | 750.20 | |
| Other current assets | 83,254.00 | |
| Total current assets | 3,46,301.90 | |
| 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 | 4,77,789.80 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 28,493.10 | |
| Other equity | 2,60,149.30 | |
| Total equity attributable to owners of parent | 2,88,642.40 | |
| Non controlling interest | ||
| Total equity | 2,88,642.40 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 697.30 | |
| 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 | 6,245.80 | |
| Total non-current financial liabilities | 6,943.10 | |
| Provisions, non-current | 513.60 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 7,456.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 58,645.10 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5,651.30 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 75,423.10 | |
| Total Trade payable | 81,074.40 | |
| Other current financial liabilities | 22,225.10 | |
| Total current financial liabilities | 1,61,944.60 | |
| Other current liabilities | 11,082.60 | |
| Provisions, current | 238.90 | |
| Current tax liabilities (Net) | 8,424.60 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,81,690.70 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1,89,147.40 | |
| Total equity and liabilites | 4,77,789.80 | |
| 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 | 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 | |||||||
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||
| Whether results are audited or unaudited | |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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 |
| 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 | ||
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 | Generic Engineering Construction and Projects Limited | Manish Patel | Director and Key Managerial personnel | Any other transaction | Unsecured Loan | NA | 0.00 | 43.00 | 43.00 | ||||||||||||||||
| 2 | Generic Engineering Construction and Projects Limited | Manish Patel | Director and Key Managerial personnel | Remuneration | NA | 15.60 | 0.00 | 0.00 | |||||||||||||||||
| 3 | Generic Engineering Construction and Projects Limited | Manish Patel | Director and Key Managerial personnel | Any other transaction | Remunaration Payable | NA | (14.80) | 17.10 | 2.30 | ||||||||||||||||
| 4 | Generic Engineering Construction and Projects Limited | Dhairya Patel | Son in Law of Managing Director | Remuneration | 0.00 | NA | 9.30 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Generic Engineering Construction and Projects Limited | Dhairya Patel | Son in Law of Managing Director | Any other transaction | Remunaration Payable | 0.00 | NA | 6.30 | 13.00 | 19.30 | |||||||||||||||
| 6 | Generic Engineering Construction and Projects Limited | Sheetal Lokhande | Key Managerial Personnel | Remuneration | 0.00 | NA | 8.30 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Generic Engineering Construction and Projects Limited | Sheetal Lokhande | Key Managerial Personnel | Any other transaction | Remunaration Payable | 0.00 | NA | 1.80 | 23.40 | 25.20 | |||||||||||||||
| 8 | Generic Engineering Construction and Projects Limited | Simran Agrawal | Key Managerial Personnel | Remuneration | 0.00 | NA | 17.50 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Generic Engineering Construction and Projects Limited | D Ravilal Resource Management Private Limited | Our Company is Associate Company | Any other transaction | Expenses Payable | 1,500.00 | NA | 0.00 | 2.80 | 2.80 | |||||||||||||||
| 10 | Generic Engineering Construction and Projects Limited | D Ravilal Resource Management Private Limited | Our Company is Associate Company | Any other transaction | Security Deposit | 1,500.00 | NA | 0.00 | 4.00 | 4.00 | |||||||||||||||
| 11 | Generic Engineering Construction and Projects Limited | Heben Chartered Resources Private Limited | Son and Brother of Managing Director is Director | Any other transaction | Expenses Payable | 0.00 | NA | (4.90) | 18.60 | 13.70 | |||||||||||||||
| 12 | Generic Engineering Construction and Projects Limited | Triveni Uplife Realtors LLP | Brother and Father of Managing Director is Designated Partner | Any other transaction | Debtors | 600.00 | NA | 0.00 | 10.40 | 10.40 | |||||||||||||||
| 13 | Generic Engineering Construction and Projects Limited | Integrated Trading Coporation | Son in Law of Managing Director is Partner | Any other transaction | Creditors | 0.00 | NA | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 14 | Generic Engineering Construction and Projects Limited | Viraj Patel | Nephew of Managing Director | Remuneration | 0.00 | NA | 9.30 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Generic Engineering Construction and Projects Limited | Viraj Patel | Nephew of Managing Director | Any other transaction | Remunaration Payable | 0.00 | NA | 0.00 | 27.50 | 27.50 | |||||||||||||||
| 16 | Generic Engineering Construction and Projects Limited | Madhur Patel | Son in Law of Managing Director | Any other transaction | Remunaration Payable | 0.00 | NA | 0.00 | 6.00 | 6.00 | |||||||||||||||
| 17 | Generic Engineering Construction and Projects Limited | Krupa Patel | Daughter of Managing Director | Any other transaction | Remunaration Payable | 0.00 | NA | 2.30 | 2.30 | 0.00 | |||||||||||||||
| 18 | Generic Engineering Construction and Projects Limited | Bootes Generic Construction LLP | Enterprise where Individual KMP and their relatives have significant influence | Any other transaction | Debtors | 0.00 | NA | 0.00 | 1,165.90 | 1,165.90 | |||||||||||||||
| Total value of transaction during the reporting period | 50.70 | ||||||||||||||||||||||||