Integrated Filing — IndAS



General information about company

Scrip Code 532773
NSE Symbol GLOBALVECT
MSEI Symbol NOTLISTED
ISIN INE792H01019
Name of company Global Vectra Helicorp 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 03-02-2026
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 Single segment
Description of single segment Providing Helicopter Services
Start date and time of board meeting 13-02-2026   11:30:00
End date and time of board meeting 13-02-2026   17:30:00
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? 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
No Default



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 14,693.31 39,389.89
Other income 145.40 1,759.45
Total income 14,838.71 41,149.34
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 3,741.06 10,703.96
(e) Finance costs 1,076.79 2,680.66
(f) Depreciation, depletion and amortisation expense 2,040.61 5,679.41
(f) Other Expenses
1 Helicopter maintenance 4,570.01 11,515.86
2 Lease rentals 1,863.31 6,054.18
3 Other expenses 3,166.86 8,234.61
Total other expenses 9,600.18 25,804.65
Total expenses 16,458.64 44,868.68
3 Total profit before exceptional items and tax (1,619.93) (3,719.34)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,619.93) (3,719.34)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (508.55) (1,049.22)
9 Total tax expenses (508.55) (1,049.22)
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 (1,111.38) (2,670.12)
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 (1,111.38) (2,670.12)
17 Other comprehensive income net of taxes 101.64 4.71
18 Total Comprehensive Income for the period (1,009.74) (2,665.41)
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 1,400.00 1,400.00
Face value of equity share capital 10 10
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 -7.94 -19.07
Diluted earnings (loss) per share from continuing operations -7.94 -19.07
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 -7.94 -19.07
Diluted earnings (loss) per share from continuing and discontinued operations -7.94 -19.07
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) Notes 1. The above results which are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), 2015, as amended have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 13, 2026. The financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 20 I3, read with the relevant rules issued thereunder and other accounting principles generally accepted in India. 2.The Government of India has notified four new Labour Codes ('New Labour Codes') effective November 21, 2025, thereby consolidating 29 existing labour laws into a unified framework. The Company has estimated that the incremental obligation arising out of the implementation of the New Labour Codes, on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and the same has been included under Employee Benefits Expense in the Financial Results. The Company continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the Labour Codes and wiII give appropriate accounting effect, if any, on the basis of such developments as required. 3. The Company is engaged in providing helicopter services in India, which is considered as one reportable segment. There are no separate reportable segments as per Ind AS 108 Operating Segments. 4. The Company does not have any subsidiary/associate/joint venture company(ies), as on December 31,2025 and therefore the Consolidation of the Financial Results is not applicable. 5. Other income for the year ended March 3 1,2025, includes write back of balances payable to related parties amounting to INR 2,983.88 lakhs as no longer payable.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit plans (46.44) (139.31)
Total Amount of items that will not be reclassified to profit and loss (46.44) (139.31)
2 Income tax relating to items that will not be reclassified to profit or loss (16.23) (48.68)
3 Amount of items that will be reclassified to profit and loss
1 The effective portion of gain or loss on hedging instruments 202.67 146.55
Total Amount of items that will be reclassified to profit and loss 202.67 146.55
4 Income tax relating to items that will be reclassified to profit or loss 70.82 51.21
5 Total Other comprehensive income 101.64 4.71