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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 03-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
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 03-08-2026   17:15:00
End date and time of board meeting 03-08-2026   19:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 26,230.11 26,230.11
Other income 351.68 351.68
Total income 26,581.79 26,581.79
2 Expenses
(a) Cost of materials consumed 19,511.14 19,511.14
(b) Purchases of stock-in-trade 596.45 596.45
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,579.08) (2,579.08)
(d) Employee benefit expense 1,766.06 1,766.06
(e) Finance costs 199.90 199.90
(f) Depreciation, depletion and amortisation expense 685.33 685.33
(f) Other Expenses
1 Power & fuel 2,109.71 2,109.71
2 Other expenses 2,446.75 2,446.75
Total other expenses 4,556.46 4,556.46
Total expenses 24,736.26 24,736.26
3 Total profit before exceptional items and tax 1,845.53 1,845.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,845.53 1,845.53
6 Tax expense
7 Current tax 507.73 507.73
8 Deferred tax (37.15) (37.15)
9 Total tax expenses 470.58 470.58
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 1,374.95 1,374.95
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 1,374.95 1,374.95
17 Other comprehensive income net of taxes 99.54 99.54
18 Total Comprehensive Income for the period 1,474.49 1,474.49
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.13 5.13
Diluted earnings (loss) per share from continuing operations 5.13 5.13
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 5.13 5.13
Diluted earnings (loss) per share from continuing and discontinued operations 5.13 5.13
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 unaudited 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 unaudited 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 August 3, 2026. 3. The Statutory Auditors have carried out limited review of the above standalone financial results for the quarter ended June 30, 2026 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. 4. 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. 5. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures upto December 31, 2025, which were subjected to limited review. 6. During the quarter, the Company has made an investment of Rs. 98.00 Lakhs towards subscription of Equity shares of Ganesha Recycling Chain Private Limited, an Associate Company of the Company. 7. 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 1.53 1.53
2 Re-measurement gain/ (loss) on financial instrument (Equity) 115.70 115.70
Total Amount of items that will not be reclassified to profit and loss 117.23
2 Income tax relating to items that will not be reclassified to profit or loss 17.69 17.69
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 99.54 99.54