Integrated Filing — IndAS
General information about company
| Scrip Code |
506480 |
| NSE Symbol |
GOCLCORP |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE077F01035 |
| Name of company |
GOCL Corporation 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 |
13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-11-2025 |
| 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 |
13-11-2025 14:30:00 |
| End date and time of board meeting |
13-11-2025 15:45:00 |
| 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 |
Declaration of unmodified opinion |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
222.02 |
561.20 |
|
Other income |
5,347.62 |
13,658.07 |
|
Total income |
5,569.64 |
14,219.27 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
75.03 |
129.29 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(58.81) |
(23.81) |
| (d) |
Employee benefit expense |
161.52 |
322.23 |
| (e) |
Finance costs |
1,214.74 |
3,793.58 |
| (f) |
Depreciation, depletion and amortisation expense
|
58.14 |
111.24 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
770.00 |
1,459.71 |
|
Total other expenses |
770.00 |
1,459.71 |
|
Total expenses |
2,220.62 |
5,792.24 |
| 3 |
Total profit before exceptional items and tax |
3,349.02 |
8,427.03 |
| 4 |
Exceptional items |
(99.97) |
1,120.12 |
| 5 |
Total profit before tax |
3,249.05 |
9,547.15 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,058.40 |
2,202.72 |
| 8 |
Deferred tax |
(38.30) |
(257.00) |
| 9 |
Total tax expenses |
1,020.10 |
1,945.72 |
| 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 |
2,228.95 |
7,601.43 |
| 12 |
Profit (loss) from discontinued operations before tax |
(991.43) |
1,35,249.67 |
| 13 |
Tax expense of discontinued operations |
(165.55) |
19,193.50 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(825.88) |
1,16,056.17 |
| 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 |
1,403.07 |
1,23,657.60 |
| 17 |
Other comprehensive income net of taxes |
3,068.05 |
3,350.34 |
| 18 |
Total Comprehensive Income for the period |
4,471.12 |
1,27,007.94 |
| 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 |
991.45 |
991.45 |
|
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 |
4.5 |
15.33 |
|
Diluted earnings (loss) per share from continuing operations |
4.5 |
15.33 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-1.67 |
234.11 |
|
Diluted earnings (loss) per share from discontinued operations |
-1.67 |
234.11 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
2.83 |
249.44 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.83 |
249.44 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
742.70 |
|
Capital work-in-progress |
349.62 |
|
Investment property |
10,771.67 |
|
Goodwill |
0.00 |
|
Other intangible assets |
34.91 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
24.11 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
17,642.58 |
|
Total non-current financial assets |
17,666.69 |
|
Deferred tax assets (net) |
|
|
Other non-current assets |
2,154.32 |
|
Total non-current assets |
31,719.91 |
| 2 |
Current assets |
|
|
Inventories |
67.78 |
|
Current financial asset |
|
|
Current investments |
5,246.66 |
|
Trade receivables, current |
79.89 |
|
Cash and cash equivalents |
255.44 |
|
Bank balance other than cash and cash equivalents |
4,462.40 |
|
Loans, current |
2,61,672.79 |
|
Other current financial assets |
12,657.05 |
|
Total current financial assets |
2,84,374.23 |
|
Current tax assets (net) |
|
|
Other current assets |
15,284.15 |
|
Total current assets |
2,99,726.16 |
| 3 |
Non-current assets classified as held for sale |
23,722.20 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
3,55,168.27 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
991.45 |
|
Other equity |
2,78,737.67 |
|
Total equity attributable to owners of parent |
2,79,729.12 |
|
Non controlling interest |
|
|
Total equity |
2,79,729.12 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
|
Total non-current financial liabilities |
0.00 |
|
Provisions, non-current |
9,300.16 |
|
Deferred tax liabilities (net) |
185.91 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total non-current liabilities |
9,486.07 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
16,649.14 |
|
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 |
2,995.67 |
|
Total Trade payable |
2,995.67 |
|
Other current financial liabilities |
1,012.98 |
|
Total current financial liabilities |
20,657.79 |
|
Other current liabilities |
228.09 |
|
Provisions, current |
146.92 |
|
Current tax liabilities (Net) |
19,191.38 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
40,224.18 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
25,728.90 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
75,439.15 |
|
Total equity and liabilites |
3,55,168.27 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Electronics |
0.0005997 |
0.0023473 |
| 2 |
Realty |
0.0011709 |
2,240.64 |
| 3 |
Unallocable income |
5,392.58 |
11,743.90 |
| 4 |
Discontinued Operations |
8,727.45 |
1,57,578.50 |
|
Total Segment Revenue |
14,297.09 |
1,71,797.77 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
14,297.09 |
1,71,797.77 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Electronics |
(36.95) |
(33.13) |
| 2 |
Realty |
(177.09) |
1,670.50 |
| 3 |
Unallocable income |
0.00 |
0.00 |
| 4 |
Discontinued Operations |
(991.43) |
1,35,249.67 |
|
Total Profit before tax |
(1,205.47) |
1,36,887.04 |
|
i. Finance cost |
1,214.74 |
3,793.58 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(4,677.83) |
(11,703.36) |
|
Profit before tax |
2,257.62 |
1,44,796.82 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Electronics |
839.58 |
839.58 |
| 2 |
Realty |
16,174.23 |
16,174.23 |
| 3 |
Unallocable income |
3,12,954.52 |
3,12,954.52 |
| 4 |
Discontinued Operations |
25,199.94 |
25,199.94 |
|
Total Segment Asset |
3,55,168.27 |
3,55,168.27 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
3,55,168.27 |
3,55,168.27 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Electronics |
890.79 |
890.79 |
| 2 |
Realty |
1,497.94 |
1,497.94 |
| 3 |
Unallocable income |
47,360.84 |
47,360.84 |
| 4 |
Discontinued Operations |
25,689.58 |
25,689.58 |
|
Total Segment Liabilities |
75,439.15 |
75,439.15 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
75,439.15 |
75,439.15 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement (loss)/gain on defined benefit plans |
-12000 |
-663000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(0.12) |
(6.63) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(0.03) |
(1.67) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
306814000 |
335530000 |
|
Total Amount of items that will be reclassified to profit and loss |
3,068.14 |
3,355.30 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
3,068.05 |
3,350.34 |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
9,547.15 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
4,020.34 |
|
Adjustments for decrease (increase) in inventories |
(313.62) |
|
Adjustments for decrease (increase) in trade receivables, current |
444.93 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
(835.48) |
|
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 |
(1,39,064.10) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
265.02 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
420.99 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(139.95) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
2,584.45 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
10,948.17 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(1,120.12) |
|
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) |
1,35,249.67 |
|
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) |
(9,436.04) |
|
Net cash flows from (used in)
operations |
111.11 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,313.36 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(2,202.25) |
|
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 |
1,15,253.99 |
|
Purchase of property, plant and equipment |
420.24 |
|
Proceeds from sales of investment property |
10,700.00 |
|
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 |
1,50,499.70 |
|
Cash receipts from repayment of advances and loans made to other parties |
1,32,641.75 |
|
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 |
9,948.62 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(19,532.09) |
|
Net cash flows from (used in)
investing activities |
98,092.33 |
|
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 |
0.00 |
|
Repayments of borrowings |
93,195.23 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
4,938.19 |
|
Interest paid |
3,610.25 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
5,243.86 |
|
Net cash flows from (used in)
financing activities |
(96,499.81) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(609.73) |
|
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 |
(609.73) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
865.17 |
|
Cash and cash equivalents cash
flow statement at end of period |
255.44 |
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 |
Haribhakti and CO. LLP |
Yes |
31-07-2027 |