Integrated Filing — IndAS



General information about company

Scrip Code 532734
NSE Symbol GPIL
MSEI Symbol NOTLISTED
ISIN INE177H01039
Name of company GODAWARI POWER AND ISPAT 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 07-08-2026
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 STEEL
Start date and time of board meeting 07-08-2026   13:00:00
End date and time of board meeting 07-08-2026   16:10:00
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
The entity has not issued any debt securities and has not defaulted on any loans or other financial obligations obtained from banks or financial institutions.



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 1,48,666.00 1,48,666.00
Other income 3,310.00 3,310.00
Total income 1,51,976.00 1,51,976.00
2 Expenses
(a) Cost of materials consumed 82,859.00 82,859.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,005.00) (3,005.00)
(d) Employee benefit expense 8,374.00 8,374.00
(e) Finance costs 1,788.00 1,788.00
(f) Depreciation, depletion and amortisation expense 4,501.00 4,501.00
(f) Other Expenses
1 Other Expenses 30,322.00 30,322.00
Total other expenses 30,322.00 30,322.00
Total expenses 1,24,839.00 1,24,839.00
3 Total profit before exceptional items and tax 27,137.00 27,137.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 27,137.00 27,137.00
6 Tax expense
7 Current tax 6,701.00 6,701.00
8 Deferred tax 546.00 546.00
9 Total tax expenses 7,247.00 7,247.00
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 19,890.00 19,890.00
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 19,890.00 19,890.00
17 Other comprehensive income net of taxes (123.00) (123.00)
18 Total Comprehensive Income for the period 19,767.00 19,767.00
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 6,506.00 6,506.00
Face value of equity share capital 1 1
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 3.06 3.06
Diluted earnings (loss) per share from continuing operations 2.96 2.96
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 3.06 3.06
Diluted earnings (loss) per share from continuing and discontinued operations 2.96 2.96
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) Notes 1.The Financial Results of the company for the quarter and Year ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 07.08.2026. 2.These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies, to the extent applicable. 3.The company is in the business of manufacturing of Steel products and hence has only one reportable operating segment as per Ind AS 108 - Operating Segment. Therefore the segment-wise reporting is not required. 4.The Company has alloted 13,61,000 equity shares of Rs.1/- per share upon conversion of equity warrant into equity shares. Further the company has alloted 3,71,520 equity shares upon exersice of ESOP granted to employees of the company. Accordingly the paid-up share capital stand increased to Rs.65.06 Crores. 5.The Company has received Rs.25.05 Cr during the quarter from Preferential Allotment of Convertible Warrants. Rs. 24.83 Cr has been invested in Godawari New Energy Private Limited, a wholly owned subsidiary for setting up of Battery Energy Storage System Project and rest amount is invested in setting up of Cold Rolling Mill Plant. 6.Company has successfully commissioned 25 MW Solar Power plant on 19.05.2026 & 6.91 MW Waste heat recovery based Power Plant on 23.06.2026. 7.The previous year/period figures have been regrouped/rearranged wherever found necessary. 8.The above results are also available on www.godawaripowerispat.com, www.bseindia.com and www.nseindia.com.



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 Remeasurements gains/(losses) on defined benefit plans (164.00) (164.00)
Total Amount of items that will not be reclassified to profit and loss (164.00)
2 Income tax relating to items that will not be reclassified to profit or loss (41.00) (41.00)
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 (123.00) (123.00)





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 Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-11-2025
Amount Raised 17,523.00
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 NA
Comments of the Audit Committee after review false
Comments of the auditors, if any false
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 Project Funding No 20,000.00 0.00 22.00 0.00 1. Total unutilised amount in Rs. 0.008 crore as on 30.06.2026.
2 Investment in BESS Project No 17,500.00 0.00 17,500.00 0.00 2. During the quarter the company has raised Rs. 25.01 crores on 20.04.2026 in addition to Rs.25.22 crores on 07.01.2026 and Rs. 125 crores raised in quarter ended on 31.12.2025.
3 General Corporate Purposes No 12,500.00 0.00 0.00 0.00


Signatory Details

Name of signatory Yarra Chandra Rao
Designation of person Company Secretary and Compliance Officer
Place Raipur
Date 07-08-2026