Integrated Filing — IndAS



General information about company

Scrip Code 544279
NSE Symbol GODAVARIB
MSEI Symbol NOTLISTED
ISIN INE497S01012
Name of company GODAVARI BIOREFINERIES 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 04-02-2026
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 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 13-02-2026   16:00:00
End date and time of board meeting 13-02-2026   19:00:00
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 45,985.25 1,42,383.96
Other income 205.60 631.31
Total income 46,190.85 1,43,015.27
2 Expenses
(a) Cost of materials consumed 45,556.15 80,727.72
(b) Purchases of stock-in-trade 494.80 2,279.36
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (15,463.86) 25,025.07
(d) Employee benefit expense 3,479.31 9,850.01
(e) Finance costs 1,021.07 3,783.04
(f) Depreciation, depletion and amortisation expense 1,355.17 4,056.81
(f) Other Expenses
1 Stores and Spare consumed 1,179.24 2,558.13
2 Power and Fuel 2,148.83 6,513.40
3 Packing, Forwarding and Storage 878.46 1,911.90
4 Repairs & Maintenance 1,138.86 3,230.76
5 Selling Expenses 1,116.90 2,675.17
6 Rent , Rates and Taxes 0.00 177.31
7 Insurance 146.93 457.82
8 Professional Charges 199.23 518.10
9 General Expenses (Including travelling,telephone, etc.) 787.09 2,322.63
10 Audit Fees and Tax Audit Fees & Other Expenses 15.64 45.77
Total other expenses 7,611.18 20,410.99
Total expenses 44,053.82 1,46,133.00
3 Total profit before exceptional items and tax 2,137.03 (3,117.73)
4 Exceptional items (787.72) (3,453.31)
5 Total profit before tax 1,349.31 (6,571.04)
6 Tax expense
7 Current tax 6.38 52.90
8 Deferred tax 517.68 (1,688.26)
9 Total tax expenses 524.06 (1,635.36)
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 825.25 (4,935.68)
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 825.25 (4,935.68)
17 Other comprehensive income net of taxes (243.99) (174.09)
18 Total Comprehensive Income for the period 581.26 (5,109.77)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 5,117.60 5,117.60
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 1.61 -9.65
Diluted earnings (loss) per share from continuing operations 1.61 -9.65
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 1.61 -9.65
Diluted earnings (loss) per share from continuing and discontinued operations 1.61 -9.65
24 Debt equity ratio 0.9100 0.9100
25 Debt service coverage ratio 1.7300 0.4700
26 Interest service coverage ratio 4.2200 -4.5700
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) �Effective November 21, 2025, the Government of India has notified four Labour Codes ('New Labour Codes'), which have consolidated and replaced 29 existing labour laws. While the supporting Rules and certain key clarifications are awaited, the Company has accounted for an amount of ~ 787 Lakhs towards the estimated impact of the changes brought about by the New Labour Codes in respect of employee benefit expenses and disclosed the same as an exceptional item in its financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of the Rules as well as clarifications / notifications issued by the Government and the above impact estimates shall be re-assessed and finalised based on the final Rules and industry practices.� �



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)
1 Sugar 33,957.88 73,855.37
2 Cogeneration 4,419.60 7,751.73
3 Bio based Chemicals 14,228.40 43,063.02
4 Distillery 13,453.68 44,296.79
5 Unallocated 0.0043355 2,141.23
Total Segment Revenue 66,493.11 1,71,108.14
Less: Inter segment revenue 20,507.86 28,724.18
Revenue from operations 45,985.25 1,42,383.96
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 2,249.70 (954.82)
2 Cogeneration 403.91 (1,572.18)
3 Bio based Chemicals 803.90 2,973.39
4 Distillery (75.01) 720.67
5 Unallocated (224.40) (501.75)
Total Profit before tax 3,158.10 665.31
i. Finance cost 1,021.07 3,783.04
ii. Other Unallocable Expenditure net off Unallocable income 787.72 3,453.31
Profit before tax 1,349.31 (6,571.04)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 54,664.51 54,664.51
2 Cogeneration 8,803.22 8,803.22
3 Bio based Chemicals 44,909.68 44,909.68
4 Distillery 55,384.36 55,384.36
5 Unallocated 1,780.14 1,780.14
Total Segment Asset 1,65,541.91 1,65,541.91
Un-allocable Assets 1,780.14 1,780.14
Net Segment Asset 1,67,322.05 1,67,322.05
4 Segment Liabilities
Segment Liabilities
1 Sugar 63,620.66 63,620.66
2 Cogeneration 609.89 609.89
3 Bio based Chemicals 15,800.34 15,800.34
4 Distillery 9,661.34 9,661.34
5 Unallocated 0.00 0.00
Total Segment Liabilities 89,692.23 89,692.23
Un-allocable Liabilities 2,577.08 2,577.08
Net Segment Liabilities 92,269.31 92,269.31
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 243.99 174.09
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 (243.99) (174.09)