Integrated Filing — IndAS



General information about company

Scrip Code 500153
NSE Symbol GANESHBE
MSEI Symbol NOTLISTED
ISIN INE388A01029
Name of company GANESH BENZOPLAST 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   13:45:00
End date and time of board meeting 13-02-2026   14:20:00
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
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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
notes: 1. The above results of the Company were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 13, 2026. The Statutory Auditors of the Company have conducted a Limited Review of the above Standalone Unaudited Financial Results for the quarter and nine months ended December 31, 2025. 2.The above results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013, and the other accounting principles generally accepted in India. 3.On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), consolidating 29 existing labour laws. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes.The Company is in the process of evaluating the potential impact of the Labour Codes on its employee benefit obligations and related costs based on the best information currently available and in accordance with the guidance issued by the Institute of Chartered Accountants of India, pending notification of the final rules.Based on the Company’s preliminary assessment, it does not expect any material impact on its financial results for the nine months ended December 31, 2025. The Company will continue to monitor the finalization of the Central and State Rules and any further clarifications from the Government. The financial impact, if any, will be assessed upon notification of the final rules and their effective dates. 4.The figures for the corresponding previous period have been regrouped / rearranged wherever necessary, to make them comparable.



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 Standalone Standalone
1 Income
Revenue from operations 6,879.00 18,739.10
Other income 730.60 1,954.30
Total income 7,609.60 20,693.40
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 695.90 1,997.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 205.70 (662.30)
(d) Employee benefit expense 530.30 1,863.10
(e) Finance costs 135.30 486.80
(f) Depreciation, depletion and amortisation expense 507.90 1,502.00
(f) Other Expenses
1 Labour/Service charges, Freight,Warehousing and Handling charges, Repairs & Maintenance etc. 891.60 2,329.80
2 Consumption of stores, spare & Packing material. 459.10 1,399.70
3 Power and fuel 363.20 1,032.90
4 Legal and Professional Fees 334.50 1,169.50
5 others 1,598.50 3,790.90
Total other expenses 3,646.90 9,722.80
Total expenses 5,722.00 14,909.70
3 Total profit before exceptional items and tax 1,887.60 5,783.70
4 Exceptional items 0.00 877.20
5 Total profit before tax 1,887.60 6,660.90
6 Tax expense
7 Current tax 336.10 1,438.20
8 Deferred tax 143.80 313.50
9 Total tax expenses 479.90 1,751.70
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 1,407.70 4,909.20
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 1,407.70 4,909.20
17 Other comprehensive income net of taxes (43.60) (25.40)
18 Total Comprehensive Income for the period 1,364.10 4,883.80
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 719.90 719.90
Face value of equity share capital 1 1
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 1.96 6.82
Diluted earnings (loss) per share from continuing operations 1.96 6.82
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 1.96 6.82
Diluted earnings (loss) per share from continuing and discontinued operations 1.96 6.82
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 LST DIVISION 5,221.20 13,871.80
2 CHEMICAL DIVISION 1,657.80 4,867.30
Total Segment Revenue 6,879.00 18,739.10
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,879.00 18,739.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 LST DIVISION 1,623.60 5,180.40
2 CHEMICAL DIVISION 378.40 1,049.30
Total Profit before tax 2,002.00 6,229.70
i. Finance cost 135.30 486.80
ii. Other Unallocable Expenditure net off Unallocable income (20.90) (40.80)
Profit before tax 1,887.60 5,783.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 LST DIVISION 70,113.00 70,113.00
2 CHEMICAL DIVISION 4,419.10 4,419.10
Total Segment Asset 74,532.10 74,532.10
Un-allocable Assets 1,163.10 1,163.10
Net Segment Asset 75,695.20 75,695.20
4 Segment Liabilities
Segment Liabilities
1 LST DIVISION 15,064.20 15,064.20
2 CHEMICAL DIVISION 640.60 640.60
Total Segment Liabilities 15,704.80 15,704.80
Un-allocable Liabilities 2,152.90 2,152.90
Net Segment Liabilities 17,857.70 17,857.70
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 Standalone Standalone
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 (58.20) (33.90)
Total Amount of items that will not be reclassified to profit and loss (58.20) (33.90)
2 Income tax relating to items that will not be reclassified to profit or loss (14.60) (8.50)
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 (43.60) (25.40)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-01-2024
Amount Raised 3,035.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 25-09-2025
Explanation for the Deviation / Variation Change in Objects of the Issue
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For LPG Business expansion directly by the Company or through its subsidiaries or joint ventures or associates and other general corporate business requirements. i) establishment of Infrastructure for handling Liquids and gases including LPG and ammonia tanks; (ii) business expansion, directly or through subsidiaries, joint ventures, or associates, for growth of existing businesses and entry into new opportunities in line with the Company’s strategy; (iii) capital expenditure and working capital requirements of the Company, its subsidiaries, joint ventures, or associates; and (iv) general corporate purposes. 3,035.00 3,035.00 185.00 0.00 Objects of the Issue were modified with the approval of members in Annual General Meeting held on September 25, 2025.However there is no utlization of funds during quarter ended on December 31 2025 and there is no deviation in ulilization of funds.


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 01-03-2024
Amount Raised 3,240.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For (i) capitalexpenditure and working capital requirements of the Company, its subsiadries, joint ventures or associates (ii) funding the Business expansion directly by the Company or through its subsidiaries or joint ventures or associates for the growth of existing businesses or to enter into new business in line with the strategy of the Company and (iii) general corporate purposes of the Company. Not applicable 3,240.00 0.00 0.00 0.00


Signatory Details

Name of signatory EKTA DHANDA
Designation of person Company Secretary and Compliance Officer
Place MUMBAI
Date 13-02-2026