Integrated Filing — IndAS



General information about company

Scrip Code 514167
NSE Symbol GANECOS
MSEI Symbol NOTLISTED
ISIN INE845D01014
Name of company GANESHA ECOSPHERE 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 14-05-2026
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 Standalone
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 The Company is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder.
Start date and time of board meeting 21-05-2026   12:30:00
End date and time of board meeting 21-05-2026   17:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 07-02-2026
Indicate Company website link for updated RPT policy of the Company https://ganeshaecosphere.com/corporate-governance-policies
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
There is no Default on Loans and Debt Security in the Company.



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 Standalone Standalone
1 Income
Revenue from operations 26,033.36 1,01,410.25
Other income 985.74 3,980.02
Total income 27,019.10 1,05,390.27
2 Expenses
(a) Cost of materials consumed 16,873.36 65,979.69
(b) Purchases of stock-in-trade 342.56 958.36
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 153.49 4,094.54
(d) Employee benefit expense 1,993.89 7,444.48
(e) Finance costs 138.19 690.64
(f) Depreciation, depletion and amortisation expense 721.83 2,537.49
(f) Other Expenses
1 Power & fuel 2,128.97 8,396.67
2 Other Expenses 2,447.97 8,841.73
Total other expenses 4,576.94 17,238.40
Total expenses 24,800.26 98,943.60
3 Total profit before exceptional items and tax 2,218.84 6,446.67
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,218.84 6,446.67
6 Tax expense
7 Current tax 677.06 1,790.32
8 Deferred tax (99.05) (126.89)
9 Total tax expenses 578.01 1,663.43
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 1,640.83 4,783.24
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 1,640.83 4,783.24
17 Other comprehensive income net of taxes (204.52) (641.64)
18 Total Comprehensive Income for the period 1,436.31 4,141.60
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 2,679.60 2,679.60
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,27,041.12
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.12 18.12
Diluted earnings (loss) per share from continuing operations 6.12 18.08
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 6.12 18.12
Diluted earnings (loss) per share from continuing and discontinued operations 6.12 18.08
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) 1. The above standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. 2. The above standalone financial results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on May 21, 2026. 3. Figures for the quarter ended March 31, 2026 and March 31, 2025 represent the difference between the audited figures in respect of full financial year and the unaudited published figures of nine months ended December 31, 2025 and December 31, 2024, respectively. 4. The Statutory Auditors have carried out audit of the standalone financial results for the year ended March 31, 2026 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 & have issued an unmodified opinion thereon. 5.The Company is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. 6. During the quarter, the Company has made an investment of Rs. 320.00 crore towards subscription of Compulsorily Convertible Cumulative Preference Shares of 'Ganesha Ecopet Private Limited', a wholly owned subsidiary of the Company. 7. During the quarter, the Company has made an investment of Rs. 90.00 crore towards subscription of Compulsorily Convertible Cumulative Preference Shares of 'Ganesha Ecotech Private Limited', a wholly owned subsidiary of the Company. 8. During the quarter, the Company has made an investment of Rs. 49.00 Lakh towards subscription of Equity Shares of Ganesha Recycling Chain Private Limited, an Associate Company of the Company. 9. The Board has recommended dividend, subject to the approval of members of the Company at the forthcoming Annual General Meeting, of Rs.3.50/- per share on Equity Shares of Rs. 10/- each, for the financial year 2025-26. 10. The Government of India, vide Notification dated November 21, 2025, has 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), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans resulting from the new labour codes are treated as plan amendments, requiring immediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. In view of this, the Company has evaluated the impact and recognised past service costs amounting to Rs.103.09 lakhs which has been included under employee benefit expenses in the previous quarter ended December 31, 2025. Further, during the current quarter, the Company has made changes to salary structure and recognised additional impact based on actuarial valuation in the past service cost amounting to Rs. 96.81 lakhs which has been included in employee benefit expenses in the financial results. 11. Previous periods' figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 23,829.06
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 105.38
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 78,733.77
Trade receivables, non-current
Loans, non-current 542.75
Other non-current financial assets
1 Other non-current financial assets 687.64
Total of other non-current financial assets 687.64
Total non-current financial assets 79,964.16
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 15.55
Total of other non-current assets 15.55
Total non-current assets 1,03,914.15
2 Current assets
Inventories 16,843.37
Current financial asset
Current investments 812.24
Trade receivables, current 13,277.45
Cash and cash equivalents 10,687.87
Bank balance other than cash and cash equivalents 147.26
Loans, current 2,512.58
Other current financial assets
Total of other current financial assets 75.53
Total current financial assets 27,512.93
Current tax assets (net) 104.69
Other current assets
1 Other current assets 6,516.18
Total of other current assets 6,516.18
Total current assets 50,977.17
3 Non-current assets classified as held for sale 23.97
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,54,915.29
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,679.60
Other equity 1,27,041.12
Total equity attributable to owners of parent 1,29,720.72
Non controlling interest
Total equity 1,29,720.72
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 89.54
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
Total of other non-current financial liabilities
Total non-current financial liabilities 89.54
Provisions, non-current 1,071.92
Deferred tax liabilities (net) 1,487.56
Deferred government grants, Non-current 410.31
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,059.33
Current liabilities
Current financial liabilities
Borrowings, current 11,848.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 72.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,038.17
Total Trade payable 6,110.66
Other current financial liabilities
1 Other current financial liabilities 2,916.56
Total of other current financial liabilities 2,916.56
Total current financial liabilities 20,876.21
Other current liabilities 640.08
1 Other current liabilities 640.08
Total of other current liabilities 640.08
Provisions, current 564.64
Current tax liabilities (Net)
Deferred government grants, Current 54.31
Total current liabilities 22,135.24
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 25,194.57
Total equity and liabilites 1,54,915.29
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 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 01-01-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/ loss on defined benefit obligations 12.12 6.13
2 Re-measurement gain/ loss on financial instrument (Equity) (251.13) (759.82)
Total Amount of items that will not be reclassified to profit and loss (239.01) (753.69)
2 Income tax relating to items that will not be reclassified to profit or loss (34.49) (112.05)
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 (204.52) (641.64)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 6,446.67
Adjustments for reconcile profit (loss)
Adjustments for finance costs 643.66
Adjustments for decrease (increase) in inventories 6,462.68
Adjustments for decrease (increase) in trade receivables, current (2,544.40)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,145.56)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 578.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 449.43
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,483.06
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 355.15
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (12.87)
Adjustments for dividend income 65.00
Adjustments for interest income 3,293.64
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (425.33)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 13.81
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 98.14
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,597.33
Net cash flows from (used in) operations 8,044.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,036.55
Other inflows (outflows) of cash 269.92
Net cash flows from (used in) operating activities 6,277.37
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 42,026.95
Other cash receipts from sales of equity or debt instruments of other entities 1,670.03
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 83.49
Purchase of property, plant and equipment 1,530.53
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 57.05
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 982.47
Cash receipts from repayment of advances and loans made to other parties 22,310.91
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 3,847.16
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 64.45
Net cash flows from (used in) investing activities (16,620.96)
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 10,393.28
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 1,831.52
Repayments of borrowings 637.70
Payments of lease liabilities 0.00
Dividends paid 803.88
Interest paid 618.52
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 10,164.70
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (178.89)
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 (178.89)
Cash and cash equivalents cash flow statement at beginning of period 10,866.76
Cash and cash equivalents cash flow statement at end of period 10,687.87





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 NARENDRA SINGHANIA & CO. Yes 30-04-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 GANESHA ECOSPHERE LIMITED Shri Shyam Sunder Sharmma Key Management Personnel Remuneration 0.00 NA 0.23 27.00 0.07
2 GANESHA ECOSPHERE LIMITED Shri Vishnu Dutt Khandelwal Key Management Personnel Remuneration 0.00 NA 24.32 12.05 2.34
3 GANESHA ECOSPHERE LIMITED Shri Sharad Sharma Key Management Personnel Remuneration 0.00 NA 24.40 2.26 22.46
4 GANESHA ECOSPHERE LIMITED Shri Rajesh Sharma Key Management Personnel Remuneration 0.00 NA 24.40 2.64 17.63
5 GANESHA ECOSPHERE LIMITED Smt. Shobha Chaturvedi Key Management Personnel Remuneration 0.00 NA 0.30 9.00 0.00
6 GANESHA ECOSPHERE LIMITED Shri Gopal Agarwal Key Management Personnel Remuneration 0.00 NA 28.58 2.39 0.30
7 GANESHA ECOSPHERE LIMITED Shri Bharat Kumar Sajnani Key Management Personnel Remuneration 0.00 NA 24.51 1.34 0.94
8 GANESHA ECOSPHERE LIMITED Shri Sandeep Khandelwal Relatives of Key Management Personnel Remuneration 0.00 NA 14.26 1.38 1.34
9 GANESHA ECOSPHERE LIMITED HARSH SHARMA Relatives of Key Management Personnel Remuneration 0.00 NA 9.40 1.23 1.18
10 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Inter-corporate deposit 0.00 NA (28,506.57) 28,506.57 0.00 Inter-corporate deposit 8.500 5 years Unsecured Business purpose Textual Information(1)
11 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Interest received 0.00 NA 1,132.18 536.44 0.00
12 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Any other transaction Accrued dividend and fair value gain on preference shares 0.00 NA 245.19 1,644.37 1,889.57
13 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Sale of goods or services 0.00 Omnibus approval granted by the Audit Committee 107.92 0.00 0.00
14 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Purchase of goods or services 0.00 Omnibus approval granted by the Audit Committee 1,404.65 110.23 180.75
15 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Inter-corporate deposit 0.00 NA (7,872.69) 7,872.69 0.00 Inter-corporate deposit 8.500 5 years Unsecured Business purpose Textual Information(2)
16 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Interest received 0.00 NA 323.72 98.08 0.00
17 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Sale of goods or services 0.00 Omnibus approval granted by the Audit Committee 968.82 0.00 0.00
18 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Purchase of goods or services 0.00 Omnibus approval granted by the Audit Committee 809.46 0.00 102.96
19 GANESHA ECOSPHERE LIMITED Ganesha Overseas Private Limited Subsidiary Purchase of goods or services 0.00 Omnibus approval granted by the Audit Committee 1,641.30 (526.80) (860.59)
20 GANESHA ECOSPHERE LIMITED Ganesha Employees' Welfare Trust Trust set up under Ganesha Ecosphere Employees’ Stock Option (“ESOP”) Scheme 2021 Loan 0.00 NA 94.35 417.30 511.65 Loan 0 NA Unsecured For purchasing Equity Shares of the Company from Secondary Market under Ganesha Ecosphere Employees’ Stock Option (“ESOP”) Scheme 2021 Textual Information(3)
21 GANESHA ECOSPHERE LIMITED Ganesh Memorial Trust Entities over which key management personnel are able to exercise significant influence Any other transaction CSR contribution 0.00 NA 22.30 0.00 0.00
22 GANESHA ECOSPHERE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Any other transaction Rent received on use of software 0.00 Omnibus Approval granted by the Audit Committee 7.50 0.00 0.00
23 GANESHA ECOPET PRIVATE LIMITED Ganesha Ecotech Private Limited Fellow Subsidiary Purchase of goods or services 0.00 Omnibus Approval granted by the Audit Committee 9,912.27 30.93 30.96
24 GANESHA ECOTECH PRIVATE LIMITED HEMANT SHARMA Relatives of Key Management Personnel Remuneration 0.00 NA 9.64 1.18 1.13
25 GANESHA ECOSPHERE LIMITED Shri Narayanan Subramaniam Key Management Personnel Remuneration 0.00 NA 0.38 4.50 0.00
26 GANESHA ECOSPHERE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Sale of goods or services 0.00 Omnibus approval granted by the Audit Committee 4,503.00 2,038.00 2,337.62
27 GANESHA ECOPET PRIVATE LIMITED Shri Gopal Agarwal Key Management Personnel of subsidiary Remuneration 0.00 NA 3.51 0.37 0.40
28 GANESHA ECOPET PRIVATE LIMITED Ms. Muskan Maggo Key Management Personnel of subsidiary Remuneration 0.00 NA 2.09 0.31 0.31
29 GANESHA ECOTECH PRIVATE LIMITED Shri Anshuman Singh Key Management Personnel of subsidiary Remuneration 0.00 NA 3.30 0.37 0.55
30 GANESHA ECOTECH PRIVATE LIMITED Shri Prashant Khandelwal Key Management Personnel of subsidiary Remuneration 0.00 NA 7.81 0.87 0.83
31 GANESHA ECOSPHERE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Purchase of goods or services 0.00 Omnibus approval granted by the Audit Committee 92.91 0.00 0.00
32 GANESHA ECOSPHERE LIMITED Ganesha Recycling Chain Private Limited Associate Company Investment 0.00 NA 49.00 0.00 0.00 Investment 0 N.A. Unsecured To strengthen raw material supply chain of PET waste Textual Information(4)
33 GANESHA ECOPET PRIVATE LIMITED YASH SHARMA Key Management Personnel of subsidiary Remuneration 0.00 NA 18.40 2.16 1.74
34 GANESHA ECOPET PRIVATE LIMITED NAVEEN SHARMA Relative of Key Management Personnel of subsidiary Remuneration 0.00 NA 3.00 0.00 0.41
35 GANESHA ECOPET PRIVATE LIMITED Ganesha Ecotech Private Limited Fellow Subsidiary Any other transaction Rent received 0.00 Omnibus approval granted by the Audit Committee 2.40 0.00 0.00
36 GANESHA ECOSPHERE LIMITED SHRI AKSHAY KUMAR GUPTA Key Management Personnel Remuneration 0.00 NA 0.45 4.50 0.00
37 GANESHA ECOSPHERE LIMITED SHRI JAGAT JIT SINGH Key Management Personnel Remuneration 0.00 NA 0.45 4.50 0.00
38 GANESHA ECOSPHERE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Any other transaction Rent paid 0.00 Omnibus approval granted by the Audit Committee 13.81 2.49 0.00
39 GANESHA ECOSPHERE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Any other transaction Freight 0.00 Omnibus approval granted by the Audit Committee 0.82 0.17 0.00
40 GANESHA ECOSPHERE LIMITED Shri Pradeep Kumar Goenka Key Management Personnel Any other transaction Commission payable 0.00 NA 3.75 3.75 0.00 Textual Information(5)
41 GANESHA ECOSPHERE LIMITED Shri Abhilash Lal Key Management Personnel Any other transaction Commission payable 0.00 NA 4.50 4.50 0.00 Textual Information(6)
42 GANESHA ECOSPHERE LIMITED Kunjika Kaushal Relatives of Key Management Personnel Remuneration 0.00 NA 2.68 0.00 0.54
43 GANESHA ECOSPHERE LIMITED Ganesha Recycling Chain Private Limited Associate Company Loan 0.00 Omnibus approval granted by the Audit Committee 74.00 07-02-2026 250.00 0.00 250.00 Inter-corporate deposit 8.00 1 year Unsecured Business purpose Textual Information(7)
44 GANESHA ECOSPHERE LIMITED Ganesha Recycling Chain Private Limited Associate Company Interest received 0.00 NA 2.00 0.00 1.58
45 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Investment 0.00 NA 32,000.00 0.00 0.00 Investment 0 NA Unsecured Repayment of debts and business purposes of the Company. Textual Information(8)
46 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Investment 0.00 NA 9,000.00 0.00 0.00 Investment 0 NA Unsecured Repayment of debts and business purposes of the Company. Textual Information(9)
47 GANESHA ECOPET PRIVATE LIMITED Ganesha Ecotech Private Limited Fellow Subsidiary Any other transaction Reimbursement of Expenditure 0.00 Omnibus approval granted by the Audit Committee 0.33 0.00 0.00
48 GANESHA ECOPET PRIVATE LIMITED GESL Spinners Limited Entities over which key management personnel are able to exercise significant influence Sale of goods or services 0.00 Omnibus approval granted by the Audit Committee 14.64 0.00 0.00
49 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Any other transaction Rent received 0.00 Omnibus approval granted by the Audit Committee 8.00 0.00 0.00
50 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Any other transaction Reimbursement of Expenditure 0.00 Omnibus approval granted by the Audit Committee 0.02 0.00 0.00
51 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Any other transaction Purchase of EPR credits 0.00 Omnibus approval granted by the Audit Committee 140.20 07-02-2026 208.33 0.00 0.00
52 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Purchase of fixed assets 0.00 Omnibus approval granted by the Audit Committee 14.67 0.00 0.00
53 GANESHA ECOSPHERE LIMITED Ganesha Ecopet Private Limited Subsidiary Sale of fixed assets 0.00 Omnibus approval granted by the Audit Committee 3.81 0.00 0.00
54 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Any other transaction Purchase of EPR credits 0.00 NA 17.32 21-05-2026 17.32 0.00 0.00
55 GANESHA ECOSPHERE LIMITED Ganesha Ecotech Private Limited Subsidiary Sale of fixed assets 0.00 Omnibus approval granted by the Audit Committee 7.83 0.00 0.00
Total value of transaction during the reporting period 26,689.65



Text Block

Textual Information(1) Amount of Loan given (in Lakh) = Rs.4105.39 Amount of Loan received back (in Lakh) = Rs.32611.96
Textual Information(2) Amount of Loan given (in Lakh) = Rs.2844.97 Amount of Loan received back (in Lakh) = Rs.10717.66
Textual Information(3) Amount of Loan given (in Lakh) = Rs.200.00 Amount of Loan received back (in Lakh) = Rs.105.65
Textual Information(4) Investment in a Associate Company
Textual Information(5) 1.Ceased to be Member of theBoard of Directors due to completion of tenure of Office w.e.f. 04/09/2024. 2.The amount of commission payable for the F.Y. 2024-25 was determined by the Board at its meeting held on May 24, 2025.
Textual Information(6) 1.Ceased to be Member of theBoard of Directors due to completion of tenure of Office w.e.f. 04/09/2024. 2.The amount of commission payable for the F.Y. 2024-25 was determined by the Board at its meeting held on May 24, 2025.
Textual Information(7) Amount of Loan given (in Lakh) = Rs.324.00 Amount of Loan received back (in Lakh) = Rs.74.00
Textual Information(8) Investment in a wholly owned subsidiary.
Textual Information(9) Investment in a wholly owned subsidiary.