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 Consolidated
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 Group 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



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 Consolidated Consolidated
1 Income
Revenue from operations 42,366.67 42,366.67
Other income 361.98 361.98
Total income 42,728.65 42,728.65
2 Expenses
(a) Cost of materials consumed 29,757.38 29,757.38
(b) Purchases of stock-in-trade 594.50 594.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,556.35) (3,556.35)
(d) Employee benefit expense 2,447.70 2,447.70
(e) Finance costs 887.26 887.26
(f) Depreciation, depletion and amortisation expense 1,734.25 1,734.25
(f) Other Expenses
1 Power and Fuel 3,444.01 3,444.01
2 Other Expenses 3,701.88 3,701.88
Total other expenses 7,145.89 7,145.89
Total expenses 39,010.63 39,010.63
3 Total profit before exceptional items and tax 3,718.02 3,718.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,718.02 3,718.02
6 Tax expense
7 Current tax 507.73 507.73
8 Deferred tax 298.26 298.26
9 Total tax expenses 805.99 805.99
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 2,912.03 2,912.03
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 (8.55) (8.55)
16 Total profit (loss) for period 2,903.48 2,903.48
17 Other comprehensive income net of taxes 99.54 99.54
18 Total Comprehensive Income for the period 3,003.02 3,003.02
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 10.86 10.86
Diluted earnings (loss) per share from continuing operations 10.86 10.86
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 10.86 10.86
Diluted earnings (loss) per share from continuing and discontinued operations 10.86 10.86
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 consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. 2. The above unaudited consolidated 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 consolidated 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 Group 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 represent the difference between the 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. Previous periods’ figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. ^ Pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme, 2021, Ganesha Employees' Welfare Trust is holding 58,590 Equity Shares (March 31, 2026: 55,390 Equity Shares) of the Parent Company, which have been reduced while computing basic and diluted earnings per share.



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-meausurement (loss)/gain on defined benefit obligations 1.53 1.53
2 Re-meausurement (loss)/gain on financial insutrument (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