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 |
11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-01-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
11-02-2026 19:00:00 |
| End date and time of board meeting |
11-02-2026 20:10:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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 |
01-10-2025 |
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 |
181.82 |
743.02 |
|
Other income |
20,296.26 |
33,954.33 |
|
Total income |
20,478.08 |
34,697.35 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
17.07 |
146.36 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(26.00) |
(49.81) |
| (d) |
Employee benefit expense |
235.23 |
557.46 |
| (e) |
Finance costs |
675.51 |
4,469.09 |
| (f) |
Depreciation, depletion and amortisation expense
|
55.71 |
166.95 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
956.18 |
2,415.89 |
|
Total other expenses |
956.18 |
2,415.89 |
|
Total expenses |
1,913.70 |
7,705.94 |
| 3 |
Total profit before exceptional items and tax |
18,564.38 |
26,991.41 |
| 4 |
Exceptional items |
390.14 |
1,510.26 |
| 5 |
Total profit before tax |
18,954.52 |
28,501.67 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,441.70 |
4,644.42 |
| 8 |
Deferred tax |
148.05 |
(108.95) |
| 9 |
Total tax expenses |
2,589.75 |
4,535.47 |
| 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 |
16,364.77 |
23,966.20 |
| 12 |
Profit (loss) from discontinued operations before tax |
7,079.65 |
1,42,329.32 |
| 13 |
Tax expense of discontinued operations |
2,417.21 |
21,610.71 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
4,662.44 |
1,20,718.61 |
| 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 |
21,027.21 |
1,44,684.81 |
| 17 |
Other comprehensive income net of taxes |
1,075.85 |
4,426.19 |
| 18 |
Total Comprehensive Income for the period |
22,103.06 |
1,49,111.00 |
| 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 |
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 |
33.01 |
48.35 |
|
Diluted earnings (loss) per share from continuing operations |
33.01 |
48.35 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
9.41 |
243.52 |
|
Diluted earnings (loss) per share from discontinued operations |
9.41 |
243.52 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
42.42 |
291.87 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
42.42 |
291.87 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Electronics Manufacturing Services |
0.0002268 |
0.0025741 |
| 2 |
Realty |
0.0015954 |
2,400.18 |
| 3 |
Unallocable income |
20,295.86 |
32,039.76 |
| 4 |
Discontinued Operations |
11,736.15 |
1,69,314.65 |
|
Total Segment Revenue |
32,214.23 |
2,04,012.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
32,214.23 |
2,04,012.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Electronics Manufacturing Services |
(101.33) |
(134.46) |
| 2 |
Realty |
(157.95) |
1,512.55 |
| 3 |
Unallocable income |
0.00 |
0.00 |
| 4 |
Discontinued Operations |
7,079.65 |
1,42,329.32 |
|
Total Profit before tax |
6,820.37 |
1,43,707.41 |
|
i. Finance cost |
675.51 |
4,469.09 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(19,889.31) |
(31,592.67) |
|
Profit before tax |
26,034.17 |
1,70,830.99 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Electronics Manufacturing Services |
1,413.22 |
1,413.22 |
| 2 |
Realty |
16,156.91 |
16,156.91 |
| 3 |
Unallocable income |
3,30,963.59 |
3,30,963.59 |
| 4 |
Discontinued Operations |
7,955.28 |
7,955.28 |
|
Total Segment Asset |
3,56,489.00 |
3,56,489.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
3,56,489.00 |
3,56,489.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Electronics Manufacturing Services |
1,641.29 |
1,641.29 |
| 2 |
Realty |
1,458.43 |
1,458.43 |
| 3 |
Unallocable income |
51,678.43 |
51,678.43 |
| 4 |
Discontinued Operations |
0.00 |
0.00 |
|
Total Segment Liabilities |
54,778.15 |
54,778.15 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
54,778.15 |
54,778.15 |
|
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 |
01-10-2025 |
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 |
Remeasurement (loss)/gain on defined benefit plans |
20.77 |
14.14 |
|
Total Amount of items that will not be reclassified to profit and loss |
20.77 |
14.14 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
5.22 |
3.55 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
1,060.30 |
4,415.60 |
|
Total Amount of items that will be reclassified to profit and loss |
1,060.30 |
4,415.60 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
1,075.85 |
4,426.19 |
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 |