Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol GLOBE
MSEI Symbol NOTLISTED
ISIN INE581X01021
Name of company GLOBE ENTERPRISES (INDIA) 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment Trading and Manufacturing of Textile items
Start date and time of board meeting 07-02-2026   11:00:00
End date and time of board meeting 07-02-2026   12:35:00
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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 15,946.03 46,429.81
Other income 107.46 324.81
Total income 16,053.49 46,754.62
2 Expenses
(a) Cost of materials consumed 11,426.93 29,025.10
(b) Purchases of stock-in-trade 2,393.79 11,924.04
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 259.68 (201.59)
(d) Employee benefit expense 551.63 1,719.21
(e) Finance costs 455.20 1,291.90
(f) Depreciation, depletion and amortisation expense 125.19 374.36
(f) Other Expenses
1 other 402.40 1,520.25
Total other expenses 402.40 1,520.25
Total expenses 15,614.82 45,653.27
3 Total profit before exceptional items and tax 438.67 1,101.35
4 Exceptional items 0.00 0.00
5 Total profit before tax 438.67 1,101.35
6 Tax expense
7 Current tax 121.51 276.55
8 Deferred tax 115.31 37.05
9 Total tax expenses 236.82 313.60
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 201.85 787.75
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 201.85 787.75
17 Other comprehensive income net of taxes 5.52 16.54
18 Total Comprehensive Income for the period 207.37 804.29
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 201.849 787.749
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 5.524 16.544
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 9,008.38 9,008.38
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 0.04 0.17
Diluted earnings (loss) per share from continuing operations 0.04 0.17
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 0.04 0.17
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.17
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The aforesaid consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of Globe Enterprises India Limited Formerly known as Globe Textiles India Limited Parent Company at their respective meetings held on February 07 2026. The statutory auditors of parent company have carried out limited review of the same. 2. The above consolidated financial results have been prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder. 3. The Groups operating segments are established in a manner consistent with the components of the Group that is evaluated regularly by the Chief Operating Decision Maker as defined in Ind AS 108 Operating Segments. The Group is engaged primarily in the business of Textile Trading and Manufacturing and there are no separate reportable segments as per Ind AS 108. 4. The Board of Directors at its meeting held on 11 July 2025 approved a Scheme of Arrangement in the nature of a demerger under Sections 230 to 232 of the Companies Act 2013 for the transfer of the Companys Online Business including the brands INDIGENX and ORIJEAN to the Resulting Company as a going concern. Subsequently the Board approved certain amendments to the Scheme. The Scheme as amended is subject to receipt of requisite statutory and regulatory approvals including the approval of the Honble National Company Law Tribunal NCLT. The Appointed Date of the Scheme shall be 1 April 2026. 5. On 21 November 2025 the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on internal management assessment and the best information available and in line with the guidance issued by the Institute of Chartered Accountants of India the impact of these changes have been given effect in the Consolidated financial results of the Company for the quarter and nine months ended 31 December 2025. The Company continues to monitor the finalization of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect subsequently on the basis of such developments as needed 6. Key numbers of standalone financial results of the Parent Company for the quarter ended December 31, 2025 are as under Sr. No. Particulars Quarter Ended Nine Month Ended Year Ended 31Dec 25 30 Sep 25 31 Dec 24 31 Dec 25 31 Dec 24 31 Mar 25 Unaudited Unaudited Unaudited Unaudited Unaudited Audited a Continuing Operations I Total Income 14491.54 15834.13 14653.64 42895.68 40121.75 52553.49 II Profit/Loss after Tax172.43 353.73 159.62 617.52 653.43 683.69 b Total Comprehensive 176.99 358.29 160.28 631.20 656.32 701.93 Income 7. The Results can also be viewed on the website of the Company on www.globetextiles.net and on the website of NSE where the Companys shares are listed i.e. at www.nseindia.com



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit or loss 7.37 22.10
Total Amount of items that will not be reclassified to profit and loss 7.37 22.10
2 Income tax relating to items that will not be reclassified to profit or loss 1.85 5.56
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 5.52 16.54