Integrated Filing — IndAS



General information about company

Scrip Code 531449
NSE Symbol GRMOVER
MSEI Symbol NOTLISTED
ISIN INE192H01020
Name of company GRM OVERSEAS 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 23-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 29-05-2026   17:00:00
End date and time of board meeting 29-05-2026   20:25:00
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 59,720.14 1,76,919.60
Other income 959.06 3,665.77
Total income 60,679.20 1,80,585.37
2 Expenses
(a) Cost of materials consumed 37,257.72 1,06,441.52
(b) Purchases of stock-in-trade 29,146.64 56,649.23
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (16,050.13) (11,012.46)
(d) Employee benefit expense 457.48 1,610.96
(e) Finance costs 728.97 2,274.05
(f) Depreciation, depletion and amortisation expense 107.17 346.58
(f) Other Expenses
1 Other Expenses 5,898.54 14,200.75
Total other expenses 5,898.54 14,200.75
Total expenses 57,546.39 1,70,510.63
3 Total profit before exceptional items and tax 3,132.81 10,074.74
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,132.81 10,074.74
6 Tax expense
7 Current tax 844.58 2,449.37
8 Deferred tax (4.78) 20.99
9 Total tax expenses 839.80 2,470.36
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,293.01 7,604.38
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 (132.06) (170.18)
16 Total profit (loss) for period 2,160.95 7,434.20
17 Other comprehensive income net of taxes 115.83 40.62
18 Total Comprehensive Income for the period 2,276.78 7,474.82
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 4,144.20 4,144.20
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.35 7.85
Diluted earnings (loss) per share from continuing operations 2.35 7.85
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 2.35 7.85
Diluted earnings (loss) per share from continuing and discontinued operations 2.35 7.85
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 3,984.07
Capital work-in-progress
Investment property
Goodwill 39.43
Other intangible assets 33.11
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 829.82
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Bank Deposits with more than 12 months maturity 500.38
2 Security Deposits 16.79
Total of other non-current financial assets 517.17
Total non-current financial assets 1,346.99
Deferred tax assets (net) 2.51
Other non-current assets
1 Loans and Advances 245.65
2 Security Deposits 76.66
Total of other non-current assets 322.31
Total non-current assets 5,728.42
2 Current assets
Inventories 43,508.04
Current financial asset
Current investments 58.19
Trade receivables, current 57,696.69
Cash and cash equivalents 2,511.17
Bank balance other than cash and cash equivalents 4,842.05
Loans, current 0.00
Other current financial assets
Total of other current financial assets 362.95
Total current financial assets 65,471.05
Current tax assets (net)
Other current assets
1 Other Advances 361.56
2 Prepaid Expenses 67.54
3 Capital Advances 83.00
4 Balance with Statutory Authorities 795.89
Total of other current assets 1,307.99
Total current assets 1,10,287.08
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,16,015.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,144.20
Other equity 56,016.73
Total equity attributable to owners of parent 60,160.93
Non controlling interest 395.38
Total equity 60,556.31
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 68.22
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 Lease Liability 133.42
Total of other non-current financial liabilities 133.42
Total non-current financial liabilities 201.64
Provisions, non-current 60.03
Deferred tax liabilities (net) 199.21
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 460.88
Current liabilities
Current financial liabilities
Borrowings, current 36,525.45
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 189.94
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,548.31
Total Trade payable 4,738.25
Other current financial liabilities
1 Lease Liability 36.08
2 Unclaimed Dividend 9.96
3 Other Payable 0.92
Total of other current financial liabilities 46.96
Total current financial liabilities 41,310.66
Other current liabilities 13,561.16
1 Statutory Dues 79.61
2 Employees Benefit payable 99.40
3 Electricity Expenses Payable 56.57
4 Audit Fees Payable 13.46
5 Other Payable 13,312.12
Total of other current liabilities 13,561.16
Provisions, current 15.26
Current tax liabilities (Net) 111.23
Deferred government grants, Current
Total current liabilities 54,998.31
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 55,459.19
Total equity and liabilites 1,16,015.50
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)
1 Food 32,468.07 1,28,902.56
2 Edible Oil 27,266.42 47,997.91
3 Others (14.34) 0.0001914
Total Segment Revenue 59,720.15 1,76,919.61
Less: Inter segment revenue 0.00 0.00
Revenue from operations 59,720.15 1,76,919.61
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Food 2,461.55 7,199.64
2 Edible Oil (22.87) 70.73
3 Others (16.00) 0.29
Total Profit before tax 2,422.68 7,270.66
i. Finance cost 13.66 13.87
ii. Other Unallocable Expenditure net off Unallocable income (723.79) (2,817.96)
Profit before tax 3,132.81 10,074.75
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Food 1,11,419.44 1,11,419.44
2 Edible Oil 1,117.09 1,117.09
3 Others 739.66 739.66
Total Segment Asset 1,13,276.19 1,13,276.19
Un-allocable Assets 2,739.32 2,739.32
Net Segment Asset 1,16,015.51 1,16,015.51
4 Segment Liabilities
Segment Liabilities
1 Food 54,435.07 54,435.07
2 Edible Oil 229.97 229.97
3 Others 485.69 485.69
Total Segment Liabilities 55,150.73 55,150.73
Un-allocable Liabilities 308.47 308.47
Net Segment Liabilities 55,459.20 55,459.20
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 Remeasurement gain/loss on defined benefit plan 2.42 2.42
2 Foreign Currency Translation Reserve (24.40) (103.75)
Total Amount of items that will not be reclassified to profit and loss (21.98) (101.33)
2 Income tax relating to items that will not be reclassified to profit or loss (141.57) (141.57)
3 Amount of items that will be reclassified to profit and loss
1 Unrealised Gain on current investments (5.02) 0.51
Total Amount of items that will be reclassified to profit and loss (5.02) 0.51
4 Income tax relating to items that will be reclassified to profit or loss (1.26) 0.13
5 Total Other comprehensive income 115.83 40.62



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 10,074.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,155.37
Adjustments for decrease (increase) in inventories (12,114.16)
Adjustments for decrease (increase) in trade receivables, current (10,123.05)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 6,989.15
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 346.58
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 103.15
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (12,642.96)
Net cash flows from (used in) operations (2,568.22)
Dividends received 0.00
Interest paid 0.00
Interest received (129.96)
Income taxes paid (refund) 2,641.63
Other inflows (outflows) of cash (19.67)
Net cash flows from (used in) operating activities (5,359.48)
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 0.00
Purchase of property, plant and equipment 175.45
Proceeds from sales of investment property 0.00
Purchase of investment property 5,274.45
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 0.00
Interest received 129.96
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 22.07
Net cash flows from (used in) investing activities (5,297.87)
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 10,203.75
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 178.21
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 2,155.37
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 8,226.59
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,430.76)
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 (2,430.76)
Cash and cash equivalents cash flow statement at beginning of period 4,941.92
Cash and cash equivalents cash flow statement at end of period 2,511.16





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 Mehra Goel & Co. Yes 30-09-2027