Integrated Filing — IndAS



General information about company

Scrip Code 533761
NSE Symbol GPTINFRA
MSEI Symbol NOTLISTED
ISIN INE390G01014
Name of company GPT INFRAPROJECTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2024
Date of end of financial year 31-03-2025
Date of board meeting when results were approved 16-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-05-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 16-05-2025   15:45:00
End date and time of board meeting 16-05-2025   17:30:00
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 16-05-2025
Indicate Company website link for updated RPT policy of the Company https://gptinfra.in/share-holder-information/corporate-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 such case



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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 36,896.51 1,15,926.49
Other income 453.41 1,503.12
Total income 37,349.92 1,17,429.61
2 Expenses
(a) Cost of materials consumed 15,055.96 43,364.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 351.37 4.50
(d) Employee benefit expense 1,621.00 5,744.56
(e) Finance costs 527.11 2,481.23
(f) Depreciation, depletion and amortisation expense 441.08 1,570.28
(f) Other Expenses
1 Payment to subcontractors 9,786.27 33,784.61
2 Other Expenses 5,917.28 18,885.52
Total other expenses 15,703.55 52,670.13
Total expenses 33,700.07 1,05,834.79
3 Total profit before exceptional items and tax 3,649.85 11,594.82
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,649.85 11,594.82
6 Tax expense
7 Current tax 745.87 2,711.57
8 Deferred tax 157.39 31.09
9 Total tax expenses 903.26 2,742.66
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 2,746.59 8,852.16
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 2,746.59 8,852.16
17 Other comprehensive income net of taxes (18.70) (18.70)
18 Total Comprehensive Income for the period 2,727.89 8,833.46
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 12,636.46 12,636.46
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 39,258.57
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.19 7.24
Diluted earnings (loss) per share from continuing operations 2.19 7.24
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 2.19 7.24
Diluted earnings (loss) per share from continuing and discontinued operations 2.19 7.24
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 01-04-2024
Date of end of reporting period 31-03-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 10,935.16
Capital work-in-progress 924.64
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
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 7,333.28
Trade receivables, non-current 32.71
Loans, non-current 560.12
Other non-current financial assets
1 Other non-current financial assets 697.07
Total of other non-current financial assets 697.07
Total non-current financial assets 8,623.18
Deferred tax assets (net) 0.00
Other non-current assets
1 Contract Assets 2,911.47
2 Other non-current assets 1,595.33
Total of other non-current assets 4,506.80
Total non-current assets 24,989.78
2 Current assets
Inventories 14,109.81
Current financial asset
Current investments 933.16
Trade receivables, current 8,285.73
Cash and cash equivalents 778.39
Bank balance other than cash and cash equivalents 213.81
Loans, current 321.25
Other current financial assets
Total of other current financial assets 5,605.91
Total current financial assets 16,138.25
Current tax assets (net) 0.00
Other current assets
1 Contract Assets 33,608.65
2 Other current assets 2,316.42
Total of other current assets 35,925.07
Total current assets 66,173.13
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 91,162.91
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 12,636.46
Other equity 39,258.57
Total equity attributable to owners of parent 51,895.03
Non controlling interest
Total equity 51,895.03
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,138.17
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 2,878.38
Total Trade payable 2,878.38
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 5,016.55
Provisions, non-current 732.35
Deferred tax liabilities (net) 211.74
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,064.73
Total of other non-current liabilities 1,064.73
Total non-current liabilities 7,025.37
Current liabilities
Current financial liabilities
Borrowings, current 9,928.62
Trade payables, 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 19,327.95
Total Trade payable 19,327.95
Other current financial liabilities
1 Other current financial liabilities 1,446.19
Total of other current financial liabilities 1,446.19
Total current financial liabilities 30,702.76
Other current liabilities 206.17
1 Other current liabilities 206.17
Total of other current liabilities 206.17
Provisions, current 113.38
Current tax liabilities (Net) 0.00
Deferred government grants, Current 1,220.20
Total current liabilities 32,242.51
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 39,267.88
Total equity and liabilites 91,162.91
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 01-01-2025 01-04-2024
Date of end of reporting period 31-03-2025 31-03-2025
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)
1 Infrastructure 34,715.20 1,09,533.89
2 Concrete Sleeper 2,181.31 6,519.70
Total Segment Revenue 36,896.51 1,16,053.59
Less: Inter segment revenue 0.00 127.10
Revenue from operations 36,896.51 1,15,926.49
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infrastructure 4,447.10 14,498.66
2 Concrete Sleeper 181.84 602.18
Total Profit before tax 4,628.94 15,100.84
i. Finance cost 527.11 2,481.23
ii. Other Unallocable Expenditure net off Unallocable income 451.98 1,024.79
Profit before tax 3,649.85 11,594.82
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infrastructure 75,013.85 75,013.85
2 Concrete Sleeper 5,379.01 5,379.01
Total Segment Asset 80,392.86 80,392.86
Un-allocable Assets 10,770.05 10,770.05
Net Segment Asset 91,162.91 91,162.91
4 Segment Liabilities
Segment Liabilities
1 Infrastructure 24,862.94 24,862.94
2 Concrete Sleeper 649.17 649.17
Total Segment Liabilities 25,512.11 25,512.11
Un-allocable Liabilities 13,755.78 13,755.78
Net Segment Liabilities 39,267.89 39,267.89
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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 18.70 18.70
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (18.70) (18.70)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2024
B Date of end of reporting period 31-03-2025
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 11,594.82
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,481.23
Adjustments for decrease (increase) in inventories (3,281.15)
Adjustments for decrease (increase) in trade receivables, current (1,653.91)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,164.40)
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 (366.82)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,581.54
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (833.63)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,570.28
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 40.97
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 223.16
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (146.15)
Adjustments for dividend income 0.00
Adjustments for interest income 1,114.91
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 336.92
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,326.87)
Net cash flows from (used in) operations 5,267.95
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,875.03
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 2,392.92
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 83.33
Other cash payments to acquire equity or debt instruments of other entities 1,000.32
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 62.03
Purchase of property, plant and equipment 6,027.81
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 157.20
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 386.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (194.16)
Net cash flows from (used in) investing activities (6,848.01)
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 17,185.69
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 2,644.23
Repayments of borrowings 9,190.76
Payments of lease liabilities 220.80
Dividends paid 3,108.63
Interest paid 2,437.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,872.12
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 417.03
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 417.03
Cash and cash equivalents cash flow statement at beginning of period 361.36
Cash and cash equivalents cash flow statement at end of period 778.39





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 MSKA & Associates Yes 31-07-2027
2 Agarwal Lodha & Co. Yes 30-04-2026


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 GPT Infraprojects Limited GPT Transnamib Concrete Sleepers (Pty.) Ltd. Joint ventures where entity is venturer Any other transaction Directors Remuneration and Sitting Fees received 8.66 Audit committee approval has been obtained for the financial year 2024-2025. 8.66 8.71 15.54
2 GPT Infraprojects Limited GPT Castings Limited Entities with joint control or significant influence over entity Any other transaction Sale of Scrap & Raw Material 393.71 Audit committee approval has been obtained for the financial year 2024-2025. 393.71 1,340.83 1,357.64
3 GPT Infraprojects Limited GPT Castings Limited Entities with joint control or significant influence over entity Any other transaction Purchase of Raw Materials 1,000.42 Audit committee approval has been obtained for the financial year 2024-2025. 1,000.42 1,340.83 1,357.64
4 GPT Infraprojects Limited GPT Sons Private Limited Entities with joint control or significant influence over entity Interest paid 0.36 Audit committee approval has been obtained for the financial year 2024-2025. 0.36 0.74 0.38
5 GPT Infraprojects Limited GPT Sons Private Limited Entities with joint control or significant influence over entity Any other transaction Rent Paid 9.00 Audit committee approval has been obtained for the financial year 2024-2025. 9.00 0.00 0.00
6 GPT Infraprojects Limited GPT Estate Private Limited Entities with joint control or significant influence over entity Any other transaction Rent Paid 106.20 Audit committee approval has been obtained for the financial year 2024-2025. 106.20 0.00 0.00
7 GPT Infraprojects Limited Mr. Dwarika Prasad Tantia Key Management Personnel Any other transaction Rent Paid 9.00 Audit committee approval has been obtained for the financial year 2024-2025. 9.00 0.00 0.00
8 GPT Infraprojects Limited Mr. Shree Gopal Tantia Key Management Personnel Any other transaction Rent Paid 1.20 Audit committee approval has been obtained for the financial year 2024-2025. 1.20 0.00 0.00
9 GPT Infraprojects Limited Mrs. Pramila Tantia Key Management Personnel Any other transaction Rent Paid 1.20 Audit committee approval has been obtained for the financial year 2024-2025. 1.20 0.00 0.00
10 GPT Infraprojects Limited Mr. Shree Gopal Tantia Key Management Personnel Remuneration 103.20 Not Applicable 103.20 12.74 0.75
11 GPT Infraprojects Limited Mr. Atul Tantia Key Management Personnel Remuneration 91.20 Not Applicable 91.20 10.33 3.80
12 GPT Infraprojects Limited Mr. Vaibhav Tantia Key Management Personnel Remuneration 91.20 Not Applicable 91.20 10.33 5.80
13 GPT Infraprojects Limited Mr. Mohit Arora Key Management Personnel Remuneration 1.80 Not Applicable 1.80 0.88 0.00
14 GPT Infraprojects Limited Mr. Amrit Jyoti Tantia Relative of Key Management Personnel Remuneration 0.00 Not Applicable 0.00 0.00 0.00
15 GPT Infraprojects Limited Mr. Amrit Jyoti Tantia Key Management Personnel Remuneration 68.16 Not Applicable 68.16 7.35 0.10
16 GPT Infraprojects Limited Mr. Dwarika Prasad Tantia Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 1.50 Not Applicable 1.50 0.00 0.00
17 GPT Infraprojects Limited Mr. Sunil I Patwari Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 0.00 Not Applicable 0.00 0.00 0.00
18 GPT Infraprojects Limited Mr. Kashi Prasad Khandelwal Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 3.50 Not Applicable 3.50 0.00 0.00
19 GPT Infraprojects Limited Mrs. Mamta Binani Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 0.00 Not Applicable 0.00 0.00 0.00
20 GPT Infraprojects Limited Mr. Arun Kumar Dokania Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 3.00 Not Applicable 3.00 0.00 0.00
21 GPT Infraprojects Limited Mrs Rashmi Bihani Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 3.50 Not Applicable 3.50 0.00 0.00
22 GPT Infraprojects Limited Mr. Aditya Kumar Mittal Key Management Personnel Any other transaction Short Term Employee Benefits (Sitting Fee) 2.00 Not Applicable 2.00 0.00 0.00
23 GPT Infraprojects Limited Govardhan Foundation Entities with joint control or significant influence over entity Any other transaction Donation towards CSR 29.00 Audit committee approval has been obtained for the financial year 2024-2025. 29.00 0.00 0.00
24 GPT Infraprojects Limited GPT Sons Private Limited Entities with joint control or significant influence over entity Loan 5,531.55 Audit committee approval has been obtained for the financial year 2024-2025. 5,531.55 13.70 0.38 Loan 11.00 1 year Unsecured Business Purpose
25 GPT Infraprojects Limited GPT Sons Private Limited Entities with joint control or significant influence over entity Any other transaction Repayment of Loan 5,548.15 Audit committee approval has been obtained for the financial year 2024-2025. 5,548.15 13.70 0.38
26 GPT Infraprojects Limited GPT Estate Private Limited Entities with joint control or significant influence over entity Any other transaction Balance outstanding – Receivable 21.96 Audit committee approval has been obtained for the financial year 2024-2025. 21.96 64.35 42.39
27 GPT Infraprojects Limited Mr. Dwarika Prasad Tantia Key Management Personnel Any other transaction Commission Payable 65.56 Audit committee approval has been obtained for the financial year 2024-2025. 65.56 55.44 121.00
28 GPT Infraprojects Limited GPT Infraprojects Limited Employees Gratuity Fund Entities with joint control or significant influence over entity Any other transaction Balance outstanding – Payable 0.00 Audit committee approval has been obtained for the financial year 2024-2025. 0.00 541.06 524.98
29 GPT Infraprojects Limited Mr. Dwarika Prasad Tantia Key Management Personnel Any other transaction Outstanding Personal Guarantee / Corporate Guarantees given on behalf of the Group 0.00 Not Applicable 0.00 26,180.20 0.00
30 GPT Infraprojects Limited Mr. Shree Gopal Tantia Key Management Personnel Any other transaction Outstanding Personal Guarantee / Corporate Guarantees given on behalf of the Group 0.00 Not Applicable 0.00 26,180.20 28,110.78
31 GPT Infraprojects Limited Mr. Atul Tantia Key Management Personnel Any other transaction Outstanding Personal Guarantee / Corporate Guarantees given on behalf of the Group 0.00 Not Applicable 0.00 28,996.63 31,232.43
32 GPT Infraprojects Limited Mr. Vaibhav Tantia Key Management Personnel Any other transaction Outstanding Personal Guarantee / Corporate Guarantees given on behalf of the Group 0.00 Not Applicable 0.00 26,180.20 28,110.78
33 GPT Infraprojects Limited Mr. Dwarika Prasad Tantia Key Management Personnel Dividend paid 52.60 Not Applicable 52.60 0.00 0.00
34 GPT Infraprojects Limited Mr. Shree Gopal Tantia Key Management Personnel Dividend paid 102.09 Not Applicable 102.09 0.00 0.00
35 GPT Infraprojects Limited Mr. Atul Tantia Key Management Personnel Dividend paid 45.40 Not Applicable 45.40 0.00 0.00
36 GPT Infraprojects Limited Mr. Vaibhav Tantia Key Management Personnel Dividend paid 42.00 Not Applicable 42.00 0.00 0.00
37 GPT Infraprojects Limited Mr. Amrit Jyoti Tantia Key Management Personnel Dividend paid 53.91 Not Applicable 53.91 0.00 0.00
38 GPT Infraprojects Limited GPT Sons Private Limited Entities with joint control or significant influence over entity Dividend paid 1,181.83 Not Applicable 1,181.83 0.00 0.00
39 GPT Infraprojects Limited Mrs. Pramila Tantia Relative of Key Management Personnel Dividend paid 16.00 Not Applicable 16.00 0.00 0.00
40 GPT Infraprojects Limited Kriti Tantia Relative of Key Management Personnel Dividend paid 16.00 Not Applicable 16.00 0.00 0.00
41 GPT Infraprojects Limited Radhika Tantia Relative of Key Management Personnel Dividend paid 16.00 Not Applicable 16.00 0.00 0.00
42 GPT Infraprojects Limited Vinita Tantia Relative of Key Management Personnel Dividend paid 16.00 Not Applicable 16.00 0.00 0.00
43 GPT Infraprojects Limited Shivangi Tantia Relative of Key Management Personnel Dividend paid 16.00 Not Applicable 16.00 0.00 0.00
44 GPT Infraprojects Limited GPT Concrete Products South Africa Pty Ltd Subsidiary Company Loan 0.00 Audit committee approval has been obtained for the financial year 2024-2025. 0.00 507.19 484.36 Loan 10.7500 Repayable on demand Unsecured Business Purpose
45 GPT Infraprojects Limited GPT Concrete Products South Africa Pty Ltd Subsidiary Company Interest received 25.81 Audit committee approval has been obtained for the financial year 2024-2025. 25.81 88.86 103.36
46 GPT Infraprojects Limited RMS GPT Ghana Limited Subsidiary Company Any other transaction Investment in Equity Shares 0.00 Audit committee approval has been obtained for the financial year 2024-2025. 0.00 479.30 479.30
47 GPT Infraprojects Limited RMS GPT Ghana Limited Subsidiary Company Any other transaction Investment in Preference Shares 0.00 Audit committee approval has been obtained for the financial year 2024-2025. 0.00 3,058.21 3,119.49
48 GPT Infraprojects Limited RMS GPT Ghana Limited Subsidiary Company Dividend received 311.18 Not Applicable 311.18 1,477.25 1,810.35
49 GPT Infraprojects Limited RMS GPT Ghana Limited Subsidiary Company Loan 0.00 Audit committee approval has been obtained for the financial year 2024-2025. 0.00 349.39 356.39 Loan 12.00 1 year Unsecured Business Purpose
50 GPT Infraprojects Limited RMS GPT Ghana Limited Subsidiary Company Interest received 21.77 Audit committee approval has been obtained for the financial year 2024-2025. 21.77 30.17 53.37
51 GPT Infraprojects Limited Jogbani Highway Private Limited Subsidiary Company Any other transaction Balance outstanding 3.29 Audit committee approval has been obtained for the financial year 2024-2025. 3.29 3.29 0.00
52 GPT Investment Private Ltd, Mauritius GPT Concrete Products South Africa Pty Ltd Subsidiary Company Interest received 28.12 Audit committee approval has been obtained for the financial year 2024-2025. 28.12 60.53 88.65
53 GPT Infraprojects Limited Mrs Sonam Lakhotia Key Management Personnel Remuneration 1.40 Not Applicable 1.40 0.00 0.90
Total value of transaction during the reporting period 15,044.43