Integrated Filing — IndAS



General information about company

Scrip Code 544528
NSE Symbol GANESHCP
MSEI Symbol NOTLISTED
ISIN INE652V01016
Name of company Ganesh Consumer Products 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 04-08-2026
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 Food and Allied Products
Start date and time of board meeting 04-08-2026   16:50:00
End date and time of board meeting 04-08-2026   17:40:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 18,853.83 18,853.83
Other income 180.63 180.63
Total income 19,034.46 19,034.46
2 Expenses
(a) Cost of materials consumed 14,004.01 14,004.01
(b) Purchases of stock-in-trade 17.60 17.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (535.42) (535.42)
(d) Employee benefit expense 396.60 396.60
(e) Finance costs 56.90 56.90
(f) Depreciation, depletion and amortisation expense 547.17 547.17
(f) Other Expenses
1 Other Expenses 2,868.33 2,868.33
Total other expenses 2,868.33 2,868.33
Total expenses 17,355.19 17,355.19
3 Total profit before exceptional items and tax 1,679.27 1,679.27
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,679.27 1,679.27
6 Tax expense
7 Current tax 421.02 421.02
8 Deferred tax 6.36 6.36
9 Total tax expenses 427.38 427.38
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 1,251.89 1,251.89
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 1,251.89 1,251.89
17 Other comprehensive income net of taxes 2.43 2.43
18 Total Comprehensive Income for the period 1,254.32 1,254.32
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 3,988.84 3,988.84
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 3.14 3.14
Diluted earnings (loss) per share from continuing operations 3.14 3.14
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 3.14 3.14
Diluted earnings (loss) per share from continuing and discontinued operations 3.14 3.14
24 Debt equity ratio 0.0200 0.0200
25 Debt service coverage ratio 5.0700 5.0700
26 Interest service coverage ratio 32.6200 32.6200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited financial results of the company for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant rules thereafter and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The unaudited financial results of the Company which includes financial information of Ganesh ESOP Trust, were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 04 August 2026. The Statutory Auditors of the Company have conducted the limited review of the above unaudited financial results. 3. The Company is in the business of manufacturing, selling and distribution of packaged consumer staples including wheat-based products, gram-based products, spices and powder of various cereals and pulses. As such, the Company’s business activity falls within a single primary business segment “Food and allied products”, and hence, no additional disclosure with respect to segment information have been made under Indian Accounting Standard – 108 “Operating Segments”. 4.During the quarter ended 30 September 2025, the Company has completed its Initial Public Offer (IPO) of 12,698,020 equity shares of face value of Rs. 10 each at an issue price of Rs. 322 per share (including a share premium of Rs. 312 per share). The issue comprised of a fresh issue of 4,039,687 equity shares aggregating to Rs. 13,000.00 Lakhs and offer for sale of 8,658,333 equity shares by the selling shareholders aggregating to Rs. 27,879.83 Lakhs, totalling to Rs. 40,879.83 Lakhs. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 29 September 2025. The total IPO expenses were estimated to be Rs. 3,394.22 Lakhs (inclusive of tax), now revised to Rs. 3,140.89 Lakhs which are proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds of Rs. 11,920 Lakhs, now revised to Rs. 11,971.05 Lakhs (net of provisional IPO expenses of Rs. 1,080 Lakhs, now revised to Rs. 1,028.95 lakhs) is summarized below: (Rs. In Lakhs) Objects of the issue as per prospectus Amount to be utilised Utilised Amount upto Unutilised Amount as per the prospectus 30 June 2026 upto 30 June 2026** i) Prepayment and/or repayment of all or 6,000.00 6,000.00 ---- a portion of certain outstanding borrowings availed by Company ii) Funding capital expenditure for the setting 4,500.00 246.24 4,253.76 up of a roasted gram flour and gram flour manufacturing unit in Darjeeling, West Bengal iii) General corporate purposes* 1,471.05 1,074.23 396.82 Total 11,971.05 7,320.47 4,650.58 * Amount to be utilised for General corporate purposes as per the Prospectus is Rs. 1,420 Lakhs. The incremental amount of Rs 51.05 Lakhs is due to the revision in the estimated IPO expenses. **Out of total net proceed which were unutilised as at 30 June 2026, the amount are temporarily invested in the fixed deposits and kept in a designated special current bank account of the Company. 5. The figures for the three months ended 31 March 2026 are arrived at as difference between audited figures in respect of the full financial year and the unaudited published figures upto the nine months for the financial year ended 31 March 2026.



Remarks

Debt equity ratio 0.02 times
Debt service coverage ratio 5.07 times
Interest service coverage ratio 32.62 times


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 Remeasurement of Defined Benefit Plan 3.24 3.24
Total Amount of items that will not be reclassified to profit and loss 3.24
2 Income tax relating to items that will not be reclassified to profit or loss 0.81 0.81
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 2.43 2.43





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-09-2025
Amount Raised 13,000.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Prepayment and/ or repayment of all or a portion of certain outstanding borrowings availed by Company NO 6,000.00 0.00 6,000.00 0.00
2 Funding capital expenditure for the setting up of a roasted gram flour and gram flour manufacturing unit in Darjeeling, West Bengal. NO 4,500.00 0.00 246.24 0.00
3 General Corporate purposes NO 1,420.00 0.00 1,074.23 0.00
4 Issue related expenses NO 1,080.00 0.00 896.73 0.00


Signatory Details

Name of signatory Narendra Mishra
Designation of person Company Secretary and Compliance Officer
Place Kolkata
Date 04-08-2026