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 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Trading and Manufacturing of Textile items
Start date and time of board meeting 21-05-2026   14:30:00
End date and time of board meeting 21-05-2026   15:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 17,810.33 64,240.14
Other income 191.28 516.09
Total income 18,001.61 64,756.23
2 Expenses
(a) Cost of materials consumed 13,688.08 42,713.18
(b) Purchases of stock-in-trade 5,714.90 17,638.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,238.88) (3,440.47)
(d) Employee benefit expense 587.96 2,307.17
(e) Finance costs 463.37 1,755.27
(f) Depreciation, depletion and amortisation expense 122.65 497.01
(f) Other Expenses
1 Other Expenses 491.27 1,747.10
Total other expenses 491.27 1,747.10
Total expenses 17,829.35 63,218.20
3 Total profit before exceptional items and tax 172.26 1,538.03
4 Exceptional items 0.00 (264.42)
5 Total profit before tax 172.26 1,273.61
6 Tax expense
7 Current tax 118.65 395.20
8 Deferred tax (73.35) (36.30)
9 Total tax expenses 45.30 358.90
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 126.96 914.71
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 126.96 914.71
17 Other comprehensive income net of taxes 3.28 19.82
18 Total Comprehensive Income for the period 130.24 934.53
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 9,008.38 9,008.38
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 5,598.21
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.2
Diluted earnings (loss) per share from continuing operations 0.03 0.2
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 0.03 0.2
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.2
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 to the financial results 1. The above consolidated financial results have been prepared based on audited financial statements of Globe Enterprises India Limited These financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on May 21 2026. 2 The above consolidatedfinancial 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 Company operating segments are established in a manner consistent with the components of the Company that is evaluated regularly by the Chief Operating Decision Maker as defined in Ind AS 108 Operating Segments. The Company 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 Government of India has consolidated 29 existing labour legislations into a united framework comprising 4 Labour Codes which were made effective from November 21 2025. The corresponding supporting rules under these codes are yet to be notified. Based on the best available information and estimates, the Company has assessed the impact and has accordingly recognised a financial implication of Rs 27.78 Lakhs during the year. 5. The figures for the quarter ended March 31 2026 and March 31 2025, represent the difference between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter of the financial year which were subject to limited review. 6. On April 30, 2025, the Parent Company entered into an agreement for the sale of its Printing Plant and Machinery to Ms. Maruti Textiles Mill Ahmedabad for a total consideration of Rs. 90.48 lakhs. The transaction does not qualify as a related party transaction under the applicable regulatory framework. The sale was undertaken considering the continued underperformance of the asset arising from technological obsolescence reduced operational efficiency and recurring maintenance disruptions. Accordingly the Company has recognised a loss of Rs. 264.42 lakhs in the financial results for the period which has been disclosed under the head Exceptional Items. The divestment forms part of the Companys strategic initiative to rationalise non core assets and streamline operations. 7. The Board of Directors, at its meeting held on 7th February 2026 upon the recommendation of the Audit Committee and the Independent Directors has approved an amendment to draft Scheme of Arrangement in the nature of a Demerger. pursuant to the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act 2013 and rules made thereunder. In terms of the proposed Scheme, the Online Business of the Company comprising inter alia the brands INDIGENX and ORIJEAN shall stand transferred to and vest in the Resulting Company as a going concern.Pursuant to Ind AS 33 Earnings Per Share the Basic and Diluted earnings per share for the previous periods have been restated for the bonus element in respect of the Rights issue of shares made during the fourth quarter of the financial year ended March 31 2025. The Scheme is subject to necessary statutory and regulatory approvals including the approval of the Honble National Company Law Tribunal (NCLT).The Appointed Date for the Scheme shall be April 01 2026 or such other date as may be mutually agreed upon by the parties and approved by the Hon’ble NCLT. 8. The Results can also be viewed on the website of the Company www.globeenterprises.net nd on the website of NSE where the Company's shares are listed i.e. at www.nseindia.com. 9. The figures of the previous period and yave been regrouped andor reclassified wherever necessary to align with the current years presentation and disclosure requirements.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,101.91
Capital work-in-progress 1.92
Investment property 0.00
Goodwill 0.00
Other intangible assets 19.38
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 other Financial Assets 221.19
Total of other non-current financial assets 221.19
Total non-current financial assets 221.19
Deferred tax assets (net) 60.67
Other non-current assets
Total of other non-current assets
Total non-current assets 6,405.07
2 Current assets
Inventories 14,318.46
Current financial asset
Current investments 0.00
Trade receivables, current 19,302.86
Cash and cash equivalents 29.84
Bank balance other than cash and cash equivalents 56.68
Loans, current 0.84
Other current financial assets
Total of other current financial assets 39.65
Total current financial assets 19,429.87
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,015.66
Total of other current assets 1,015.66
Total current assets 34,763.99
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 41,169.06
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,008.38
Other equity 5,598.21
Total equity attributable to owners of parent 14,606.59
Non controlling interest
Total equity 14,606.59
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 440.97
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 54.21
Total of other non-current financial liabilities 54.21
Total non-current financial liabilities 495.18
Provisions, non-current 157.57
Deferred tax liabilities (net) 148.38
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 801.13
Current liabilities
Current financial liabilities
Borrowings, current 16,234.36
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 255.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7,804.91
Total Trade payable 8,059.91
Other current financial liabilities
1 Other current financial liabilities 359.97
Total of other current financial liabilities 359.97
Total current financial liabilities 24,654.24
Other current liabilities 800.06
1 Other current liabilities 800.06
Total of other current liabilities 800.06
Provisions, current 91.69
Current tax liabilities (Net) 215.35
Deferred government grants, Current
Total current liabilities 25,761.34
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 26,562.47
Total equity and liabilites 41,169.06
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 4.39 26.49
Total Amount of items that will not be reclassified to profit and loss 4.39 26.49
2 Income tax relating to items that will not be reclassified to profit or loss 1.11 6.67
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 3.28 19.82



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,273.61
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,755.27
Adjustments for decrease (increase) in inventories (1,963.96)
Adjustments for decrease (increase) in trade receivables, current (3,040.66)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 544.93
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 13.48
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 196.25
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 455.79
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 497.01
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 75.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 4.39
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (28.88)
Adjustments for dividend income 0.00
Adjustments for interest income 14.94
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 5.45
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 24.43
Other adjustments to reconcile profit (loss) (14.62)
Other adjustments for non-cash items 69.20
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,421.76)
Net cash flows from (used in) operations (148.15)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 245.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (394.02)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 90.48
Purchase of property, plant and equipment (123.74)
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 3.90
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 11.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3.58
Net cash flows from (used in) investing activities 233.67
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (1,874.73)
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,755.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 119.63
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (40.72)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (40.72)
Cash and cash equivalents cash flow statement at beginning of period 70.55
Cash and cash equivalents cash flow statement at end of period 29.83





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 DHARMESH PARIKH & CO LLP Yes 31-10-2028