| Scrip Code | 530001 |
|---|---|
| NSE Symbol | GUJALKALI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE186A01019 |
| Name of company | GUJARAT ALKALIES AND CHEMICALS 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| 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 | Chemicals |
| Start date and time of board meeting | 29-05-2026 10:30:00 |
| End date and time of board meeting | 29-05-2026 13:30:00 |
| 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 | 23-05-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://gacl.com/wp-content/uploads/2023/12/Related-Party-Transactions-Policy.pdf |
| 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 | |
| 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 | 1,12,531.00 | 4,35,808.00 | |
| Other income | 1,839.00 | 11,662.00 | |
| Total income | 1,14,370.00 | 4,47,470.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 36,159.00 | 1,56,438.00 |
| (b) | Purchases of stock-in-trade | 1,792.00 | 1,792.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 953.00 | 3,234.00 |
| (d) | Employee benefit expense | 8,431.00 | 37,047.00 |
| (e) | Finance costs | 1,546.00 | 6,338.00 |
| (f) | Depreciation, depletion and amortisation expense | 10,450.00 | 41,448.00 |
| (f) | Other Expenses | ||
| 1 | Power, fuel & other Utilities | 39,508.00 | 1,35,532.00 |
| 2 | Other Expenses | 14,699.00 | 61,244.00 |
| Total other expenses | 54,207.00 | 1,96,776.00 | |
| Total expenses | 1,13,538.00 | 4,43,073.00 | |
| 3 | Total profit before exceptional items and tax | 832.00 | 4,397.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 832.00 | 4,397.00 |
| 6 | Tax expense | ||
| 7 | Current tax | (79.00) | 103.00 |
| 8 | Deferred tax | 118.00 | 2,210.00 |
| 9 | Total tax expenses | 39.00 | 2,313.00 |
| 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 | 793.00 | 2,084.00 |
| 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 | 793.00 | 2,084.00 |
| 17 | Other comprehensive income net of taxes | (29,606.00) | (36,028.00) |
| 18 | Total Comprehensive Income for the period | (28,813.00) | (33,944.00) |
| 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 | 7,344.00 | 7,344.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 5,49,747.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.08 | 2.84 | |
| Diluted earnings (loss) per share from continuing operations | 1.08 | 2.84 | |
| 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 | 1.08 | 2.84 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.08 | 2.84 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above results have been reviewed by the Audit Committee of Directors and approved by the Board of Directors of the Company at their meetings held on 28th May,2026 and 29th May, 2026 respectively.. 2. The Financial Results for the quarter and Year ended 31st March, 2026 have been audited by the Statutory Auditors of the Company. 3. The Companys operations fall under single segment namely Chemicals as per Ind AS - 108 Segment Reporting. 4. The Board of Directors of the Company has recommended Final Dividend of Rs.17.70 per share on 7,34,36,928 Equity Shares of Rs.10/- each, amounting to Rs.12,998.34 Lakhs. 5. The figures of current quarter and quarter ended 31st March, 2025 are the balancing figures between audited figures of the full financial year ended 31st March, 2026 and 31st March, 2025 respectively and the published year to date figures upto third quarter ended 31st December, 2025 and 31st December, 2024, respectively, which were subjected to limited review. 6. In view of the losses of Rs.3,868.72 Lakhs incurred by Joint Venture Company, GACL – NALCO Alkalies & Chemicals Private Limited (JV) during the year and accumulated losses of Rs.63,330.82 Lakhs as at March 31, 2026, the Company, through external expert, has carried out impairment review of its Investment of Rs. 41,400 Lakhs in 41,40,00,000 equity shares of Rs.10/- each in its JV. As per external expert’s assessment, the fair value of above-referred Equity Investment in its JV exceeds its carrying value and consequently, it has been determined that no impairment provision needs to be recognised against carrying value of its Equity Investment held in its JV as of March 31, 2026. 7. The financial results for the quarter and year ended 31st March 2026 represent the value of investment in Gujarat State Petroleum Corporation Limited at Rs. 2,169.40 lacs considering the number of shares (7,06,334) will be allotted to Company of Gujarat Gas Limited and its fair value on 31st March, 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 4,34,311.00 | |
| Capital work-in-progress | 12,246.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 32.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 69,045.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,30,481.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 165.00 | |
| Other non-current financial assets | ||
| 1 | Security Deposits | 2,363.00 |
| 2 | Advances for Investment | 10,576.00 |
| Total of other non-current financial assets | 12,939.00 | |
| Total non-current financial assets | 1,43,585.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Capital advances | 5,833.00 |
| 2 | Balance with Govt. Department | 1,443.00 |
| 3 | Prepaid expenses | 14.00 |
| Total of other non-current assets | 7,290.00 | |
| Total non-current assets | 6,66,509.00 | |
| 2 | Current assets | |
| Inventories | 45,014.00 | |
| Current financial asset | ||
| Current investments | 1,774.00 | |
| Trade receivables, current | 40,727.00 | |
| Cash and cash equivalents | 15,722.00 | |
| Bank balance other than cash and cash equivalents | 1,396.00 | |
| Loans, current | 96.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 4,072.00 | |
| Total current financial assets | 63,787.00 | |
| Current tax assets (net) | 6,764.00 | |
| Other current assets | ||
| 1 | Advance to suppliers | 6,518.00 |
| 2 | Export Incentive receivable | 308.00 |
| 3 | Prepaid expenses | 27.00 |
| 4 | Indirect taxes receivable | 2,055.00 |
| 5 | Income Tax refund receivable | 6.00 |
| 6 | Other Loans and advances | 272.00 |
| Total of other current assets | 9,186.00 | |
| Total current assets | 1,24,751.00 | |
| 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 | 7,91,260.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,344.00 | |
| Other equity | 5,49,747.00 | |
| Total equity attributable to owners of parent | 5,57,091.00 | |
| Non controlling interest | ||
| Total equity | 5,57,091.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 24,006.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 588.00 |
| 2 | Financial Obligation for Compulsory Convertible Debentue (CCD) | 23,370.00 |
| 3 | Financial Guarantee Obligation | 3,609.00 |
| Total of other non-current financial liabilities | 27,567.00 | |
| Total non-current financial liabilities | 51,573.00 | |
| Provisions, non-current | 21,189.00 | |
| Deferred tax liabilities (net) | 62,086.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 1,34,848.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 32,757.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3,065.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 45,965.00 | |
| Total Trade payable | 49,030.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 171.00 |
| 2 | Interest accrued but not due on borrowing | 161.00 |
| 3 | Unpaid dividend | 337.00 |
| 4 | Payable for capital goods | 2,196.00 |
| 5 | Security Deposist / earnest money deposit | 4,445.00 |
| 6 | Security Deposits from Related Party - GACL NALCO Alkalies and Chemicals pvt. Ltd. | 3.00 |
| 7 | Security Deposits from Related Party - GACL Foundation Trust | 4.00 |
| 8 | Other (Msic. Liabilities/payables) | 299.00 |
| Total of other current financial liabilities | 7,616.00 | |
| Total current financial liabilities | 89,403.00 | |
| Other current liabilities | 7,011.00 | |
| 1 | Other Statutory Liabilities | 2,883.00 |
| 2 | Advance received from customer | 2,813.00 |
| 3 | Unspent CSR Expenses | 1,315.00 |
| Total of other current liabilities | 7,011.00 | |
| Provisions, current | 2,907.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 99,321.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 2,34,169.00 | |
| Total equity and liabilites | 7,91,260.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | Fair value of Equity Instruments - FVTOCI | (34,936.00) | (39,733.00) |
| 2 | Remeasurment of Defined Benefits Plans - Gratuity | 482.00 | (3,071.00) |
| Total Amount of items that will not be reclassified to profit and loss | (34,454.00) | (42,804.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (4,833.00) | (6,761.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair value gain / (loss) on forward contracts in cash flow hedging | 23.00 | 23.00 |
| Total Amount of items that will be reclassified to profit and loss | 23.00 | 23.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 8.00 | 8.00 |
| 5 | Total Other comprehensive income | (29,606.00) | (36,028.00) |
| 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 | 4,397.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 6,338.00 | |||||
| Adjustments for decrease (increase) in inventories | 3,589.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (13,985.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 927.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 8.00 | |||||
| Adjustments for other financial assets, non-current | (71.00) | |||||
| Adjustments for other financial assets, current | 1,031.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (1,850.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (744.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 41,447.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 172.00 | |||||
| Adjustments for provisions, non-current | 287.00 | |||||
| Adjustments for other financial liabilities, current | (706.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (391.00) | |||||
| Adjustments for dividend income | 3,090.00 | |||||
| Adjustments for interest income | 1,795.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 52.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 2,771.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 33,990.00 | |||||
| Net cash flows from (used in) operations | 38,387.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (2,257.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 40,644.00 | |||||
| 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 | 66.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1,942.00 | |||||
| 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 | 45.00 | |||||
| Purchase of property, plant and equipment | 25,850.00 | |||||
| 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 | 0.00 | |||||
| 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 | 3,090.00 | |||||
| Interest received | 1,798.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (22,793.00) | |||||
| 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 | 42,828.00 | |||||
| Repayments of borrowings | 41,223.00 | |||||
| Payments of lease liabilities | 215.00 | |||||
| Dividends paid | 11,633.00 | |||||
| Interest paid | 4,221.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (561.00) | |||||
| Net cash flows from (used in) financing activities | (15,025.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,826.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 273.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 3,099.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 12,622.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 15,721.00 | |||||
| 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 | Prakash Chandra Jain & Co. | Yes | 31-08-2028 | ||
|---|---|---|---|---|---|
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 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Fertilizers & Chemicals Limited | Other related party | Sale of goods or services | 814.84 | APPROVED | 814.84 | 28-05-2026 | 814.84 | 135.74 | 93.62 | ||||||||||||||
| 2 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Fertilizers & Chemicals Limited | Other related party | Purchase of goods or services | 196.27 | APPROVED | 196.27 | 28-05-2026 | 196.27 | 0.00 | 134.59 | ||||||||||||||
| 3 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Fertilizers & Chemicals Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 1,500.00 | 1,500.00 | ||||||||||||||
| 4 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Narmada Valley Fertilizer Company Limited | Promoter | Sale of goods or services | 440.41 | APPROVED | 440.41 | 28-05-2026 | 440.41 | 217.01 | 176.83 | ||||||||||||||
| 5 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Narmada Valley Fertilizer Company Limited | Promoter | Any other transaction | Chlorine Lifting Charges | 1,377.32 | APPROVED | 1,377.32 | 28-05-2026 | 1,377.32 | 0.00 | 5.46 | |||||||||||||
| 6 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Narmada Valley Fertilizer Company Limited | Promoter | Purchase of goods or services | 80.87 | APPROVED | 80.87 | 28-05-2026 | 80.87 | 5.73 | 23.20 | ||||||||||||||
| 7 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Narmada Valley Fertilizer Company Limited | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 176.00 | 249.44 | |||||||||||||
| 8 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Narmada Valley Fertilizer Company Limited | Promoter | Dividend paid | 278.08 | APPROVED | 278.08 | 28-05-2026 | 278.08 | 0.00 | 0.00 | ||||||||||||||
| 9 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Power Company Limited | Other related party | Sale of goods or services | 25.82 | APPROVED | 25.82 | 28-05-2026 | 25.82 | 0.22 | 3.85 | ||||||||||||||
| 10 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Power Company Limited | Other related party | Purchase of goods or services | 1,616.71 | APPROVED | 1,616.71 | 28-05-2026 | 1,616.71 | 6.11 | 11.68 | ||||||||||||||
| 11 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Power Company Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 8,139.82 | 12,639.82 | ||||||||||||||
| 12 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Guardian Limited | Other related party | Any other transaction | Director Sitting Fees received | 0.05 | APPROVED | 0.05 | 28-05-2026 | 0.05 | 0.00 | 0.00 | |||||||||||||
| 13 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Guardian Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 742.50 | 742.50 | ||||||||||||||
| 14 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Vadoara Jal Sanchay Pvt. Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 30.00 | 390.00 | ||||||||||||||
| 15 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Any other transaction | Rent, Commission, Other Services | 7,392.05 | APPROVED | 7,392.05 | 28-05-2026 | 7,392.05 | 8,074.24 | 3,864.77 | |||||||||||||
| 16 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Purchase of goods or services | 9,059.29 | APPROVED | 9,059.29 | 28-05-2026 | 9,059.29 | 3,822.65 | 1,635.42 | ||||||||||||||
| 17 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Any other transaction | Security Deposit Received | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 2.69 | 2.69 | |||||||||||||
| 18 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 3,567.80 | 3,401.51 | ||||||||||||||
| 19 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Any other transaction | Deemed Investments | 1,040.36 | APPROVED | 1,040.36 | 28-05-2026 | 1,040.36 | 24,662.22 | 25,702.58 | |||||||||||||
| 20 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Any other transaction | Interest Expense CCD | 1,026.92 | APPROVED | 1,026.92 | 28-05-2026 | 1,026.92 | 25,551.04 | 26,979.49 | |||||||||||||
| 21 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | Joint Ventures where entity is Venturer | Any other transaction | Income from Financial Guarantee CCD | 638.83 | APPROVED | 683.83 | 28-05-2026 | 638.83 | 489.01 | 0.00 | |||||||||||||
| 22 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Venture Finance Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 18.00 | 18.00 | ||||||||||||||
| 23 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Aditya Birla Renewables SPV 4 Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 0.26 | 0.00 | ||||||||||||||
| 24 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Clean max Sphere Energy Private Limited | Other related party | Investment | 1,942.34 | APPROVED | 1,942.34 | 28-05-2026 | 1,942.34 | 0.00 | 1,938.83 | ||||||||||||||
| 25 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL Foundation Trust | Other related party | Any other transaction | Rent received | 3.92 | APPROVED | 3.92 | 28-05-2026 | 3.92 | 0.00 | 0.00 | |||||||||||||
| 26 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL Foundation Trust | Other related party | Any other transaction | Contribution for CSR Activities | 56.85 | APPROVED | 56.85 | 28-05-2026 | 56.85 | 0.00 | 0.00 | |||||||||||||
| 27 | GUJARAT ALKALIES AND CHEMICALS LIMITED | GACL Foundation Trust | Other related party | Any other transaction | Security Deposit received | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 4.06 | 4.06 | |||||||||||||
| 28 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Development Corporation | Promoter | Any other transaction | Contribution towards 100 MLD Desalination Project at Dahej | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 11,400.00 | 11,400.00 | |||||||||||||
| 29 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Development Corporation | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 289.77 | 289.77 | |||||||||||||
| 30 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Development Corporation | Promoter | Dividend paid | 457.84 | APPROVED | 457.84 | 28-05-2026 | 457.84 | 0.00 | 0.00 | ||||||||||||||
| 31 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Chemical Port Limited | Other related party | Any other transaction | Rent paid | 176.90 | APPROVED | 176.90 | 28-05-2026 | 176.90 | 41.11 | 53.17 | |||||||||||||
| 32 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Chemical Port Limited | Other related party | Purchase of goods or services | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 1.77 | 1.77 | ||||||||||||||
| 33 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Chemical Port Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 613.90 | 613.90 | ||||||||||||||
| 34 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Chemical Port Limited | Other related party | Dividend received | 442.01 | APPROVED | 442.01 | 28-05-2026 | 442.01 | 0.00 | 0.00 | ||||||||||||||
| 35 | GUJARAT ALKALIES AND CHEMICALS LIMITED | National Aluminium Company Limited | Joint Venture Partner | Purchase of goods or services | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 20.58 | 20.58 | ||||||||||||||
| 36 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Petroleum Corporation Limited | Other related party | Purchase of goods or services | 742.45 | APPROVED | 742.45 | 28-05-2026 | 742.45 | 96.75 | 201.32 | ||||||||||||||
| 37 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Petroleum Corporation Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 1,349.99 | 1,349.99 | ||||||||||||||
| 38 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Investment Ltd | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 1,532.93 | 1,532.93 | |||||||||||||
| 39 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat State Investment Ltd | Promoter | Dividend paid | 2,422.04 | APPROVED | 2,422.04 | 28-05-2026 | 2,422.04 | 0.00 | 0.00 | ||||||||||||||
| 40 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Investment Corporation Ltd | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 711.90 | 711.90 | |||||||||||||
| 41 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Industrial Investment Corporation Ltd | Promoter | Dividend paid | 1,124.81 | APPROVED | 1,124.81 | 28-05-2026 | 1,124.81 | 0.00 | 0.00 | ||||||||||||||
| 42 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Mineral Development Corporation Ltd | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 414.54 | 414.54 | |||||||||||||
| 43 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Mineral Development Corporation Ltd | Promoter | Dividend paid | 654.98 | APPROVED | 654.98 | 28-05-2026 | 654.98 | 0.00 | 0.00 | ||||||||||||||
| 44 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Maritime Board | Promoter | Any other transaction | Share Capital | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 273.47 | 273.47 | |||||||||||||
| 45 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Maritime Board | Promoter | Dividend paid | 432.09 | APPROVED | 432.09 | 28-05-2026 | 432.09 | 0.00 | 0.00 | ||||||||||||||
| 46 | GUJARAT ALKALIES AND CHEMICALS LIMITED | Gujarat Gas Limited | Other related party | Investment | 0.00 | NIL | 0.00 | 28-05-2026 | 0.00 | 2,000.00 | 2,000.00 | ||||||||||||||
| 47 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | GUJARAT ALKALIES AND CHEMICALS LIMITED | Promoter | Sale of goods or services | 6,153.76 | APPROVED | 6,153.76 | 15-05-2026 | 6,153.76 | 7,554.29 | 3,122.79 | ||||||||||||||
| 48 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | GUJARAT ALKALIES AND CHEMICALS LIMITED | Promoter | Purchase of goods or services | 12,291.75 | APPROVED | 12,291.75 | 15-05-2026 | 12,291.75 | 2,058.47 | 4,763.17 | ||||||||||||||
| 49 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | NATIONAL ALUMINIUM COMPANY LIMITED | Promoter | Sale of goods or services | 30,717.86 | APPROVED | 30,717.86 | 15-05-2026 | 30,717.86 | 2,042.38 | 4,118.73 | ||||||||||||||
| 50 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | NATIONAL ALUMINIUM COMPANY LIMITED | Promoter | Purchase of goods or services | 310.15 | APPROVED | 310.15 | 15-05-2026 | 310.15 | 0.00 | 0.00 | ||||||||||||||
| 51 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | GUJARAT STATE PETROLEUM CORPORATION LIMITED | Other related party | Purchase of goods or services | 38.57 | APPROVED | 38.57 | 15-05-2026 | 38.57 | 0.00 | 0.08 | ||||||||||||||
| 52 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | GUJARAT CHEMICAL PORT LIMITED | Other related party | Purchase of goods or services | 24.45 | APPROVED | 24.45 | 15-05-2026 | 24.45 | 0.00 | 0.00 | ||||||||||||||
| 53 | GACL NALCO Alkalies & Chemicals Pvt. Ltd. | GACL FOUNDATION TRUST | Other related party | Purchase of goods or services | 600.00 | APPROVED | 600.00 | 15-05-2026 | 600.00 | 0.00 | 195.92 | ||||||||||||||
| Total value of transaction during the reporting period | 82,580.59 | ||||||||||||||||||||||||