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 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 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



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 1,75,047.00 1,75,047.00
Other income 3,328.00 3,328.00
Total income 1,78,375.00 1,78,375.00
2 Expenses
(a) Cost of materials consumed 97,356.00 97,356.00
(b) Purchases of stock-in-trade 4,160.00 4,160.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,377.00) (2,377.00)
(d) Employee benefit expense 9,235.00 9,235.00
(e) Finance costs 2,033.00 2,033.00
(f) Depreciation, depletion and amortisation expense 5,005.00 5,005.00
(f) Other Expenses
1 Other Expenses 33,300.00 33,300.00
Total other expenses 33,300.00 33,300.00
Total expenses 1,48,712.00 1,48,712.00
3 Total profit before exceptional items and tax 29,663.00 29,663.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 29,663.00 29,663.00
6 Tax expense
7 Current tax 7,317.00 7,317.00
8 Deferred tax 628.00 628.00
9 Total tax expenses 7,945.00 7,945.00
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 21,718.00 21,718.00
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 519.00 519.00
16 Total profit (loss) for period 22,237.00 22,237.00
17 Other comprehensive income net of taxes (243.00) (243.00)
18 Total Comprehensive Income for the period 21,994.00 21,994.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 22,174.00 22,174.00
Total profit or loss, attributable to non-controlling interests 63.00 63.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (120.00) (120.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (123.00) (123.00)
21 Details of equity share capital
Paid-up equity share capital 6,170.00 6,170.00
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 3.59 3.59
Diluted earnings (loss) per share from continuing operations 3.48 3.48
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 3.59 3.59
Diluted earnings (loss) per share from continuing and discontinued operations 3.48 3.48
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. The above results are prepared after consolidating results of all subsidiaries (Hira Ferro Alloys Limited, Alok Ferro Alloys Limited, Godawari New Energy Private Limited and Godawari Education and Research Foundation), joint ventures and associate companies Jammu Pigments Limited, Raipur Infrastructure Company Limited, Chhattisgarh Captive Coal Mining Private Limited and Chhattisgarh Ispat Bhumi Limited). 3.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. 4.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. 5.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. 6.The previous year/period figures have been regrouped/rearranged wherever found necessary. 7.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 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 Remeasurements gains/(losses) on defined benefit plans (160.00) (160.00)
2 Share of other comrehensive income in assocites and joint venture to extend not to be classified into Profit and Lodd 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (160.00)
2 Income tax relating to items that will not be reclassified to profit or loss (40.00) (40.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair value of financial assets (144.00) (144.00)
Total Amount of items that will be reclassified to profit and loss (144.00)
4 Income tax relating to items that will be reclassified to profit or loss (21.00) (21.00)
5 Total Other comprehensive income (243.00) (243.00)