Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol GLOBE
MSEI Symbol NOTLISTED
ISIN INE581X01021
Name of company GLOBE ENTERPRISES (INDIA) 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Trading and Manufacturing of Textile items
Start date and time of board meeting 12-08-2026   13:30:00
End date and time of board meeting 12-08-2026   14:20:00
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
no deafult on loan



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 16,668.37 16,668.37
Other income 66.86 66.86
Total income 16,735.23 16,735.23
2 Expenses
(a) Cost of materials consumed 10,863.37 10,863.37
(b) Purchases of stock-in-trade 3,718.94 3,718.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 607.35 607.35
(d) Employee benefit expense 407.78 407.78
(e) Finance costs 441.33 441.33
(f) Depreciation, depletion and amortisation expense 61.08 61.08
(f) Other Expenses
1 other expenses 283.35 283.35
Total other expenses 283.35 283.35
Total expenses 16,383.20 16,383.20
3 Total profit before exceptional items and tax 352.03 352.03
4 Exceptional items 0.00 0.00
5 Total profit before tax 352.03 352.03
6 Tax expense
7 Current tax 104.57 104.57
8 Deferred tax (23.40) (23.40)
9 Total tax expenses 81.17 81.17
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 270.86 270.86
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 270.86 270.86
17 Other comprehensive income net of taxes 4.05 4.05
18 Total Comprehensive Income for the period 274.91 274.91
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 9,008.38 9,008.38
Face value of equity share capital 2 2
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 0.06 0.06
Diluted earnings (loss) per share from continuing operations 0.06 0.06
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 0.06 0.06
Diluted earnings (loss) per share from continuing and discontinued operations 0.06 0.06
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 to the financial results 1. The above standalone financial results have been prepared based on audited financial statements of Globe Enterprises India Limited These financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on 12 August 2026. 2 The above standalone financial results have been prepared in accordance with the Indian Accounting Standards IND AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder. 3. The Company operating segments are established in a manner consistent with the components of the Company that is evaluated regularly by the Chief Operating Decision Maker as defined in Ind AS 108 Operating Segments. The Company is engaged primarily in the business of Textile Trading and Manufacturing and there are no separate reportable segments as per Ind AS 108. 4. On April 30, 2025 the Parent Company entered into an agreement for the sale of its Printing Plant and Machinery to Ms. Maruti Textiles Mill Ahmedabad for a total consideration of Rs. 90.48 lakhs. The transaction does not qualify as a related party transaction under the applicable regulatory framework. The sale was undertaken considering the continued underperformance of the asset arising from technological obsolescence reduced operational efficiency and recurring maintenance disruptions. Accordingly the Company has recognised a loss of Rs. 264.42 lakhs in the financial results for the period which has been disclosed under the head Exceptional Items. The divestment forms part of the Companys strategic initiative to rationalise non core assets and streamline operations. 5. The Board of Directors at its meeting held on 7th February 2026 upon the recommendation of the Audit Committee and the Independent Directors has approved an amendment to draft Scheme of Arrangement in the nature of a Demerger. pursuant to the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act 2013 and rules made thereunder. In terms of the proposed Scheme, the Online Business of the Company comprising inter alia the brands INDIGENX and ORIJEAN shall stand transferred to and vest in the Resulting Company as a going concern. The Company has received the Observation Letter dated 6th July, 2026 in respect of the Draft Composite Scheme of Arrangement from the Stock Exchange. The Scheme is subject to the necessary statutory and regulatory approvals, including the approval of the Hon'ble National Company Law Tribunal NCLT. The Appointed Date of the Scheme is 1st April, 2026, or such other date as may be approved by the Hon'ble NCLT. 6. Figures of quarter ended March 31, 2026 represents the difference between the audited figures in respect of the full financial year and the published unaudited figures of nine months ended December 31, 2025 which were subject to limited review. 7. The Results can also be viewed on the website of the Company www.globeenterprises.net nd on the website of NSE where the Company's shares are listed i.e. at www.nseindia.com. 8 The figures of the previous period and yave been regrouped andor reclassified wherever necessary to align with the current years presentation and disclosure requirements.



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 Items that will not be reclassified to profit or loss 5.41 5.41
Total Amount of items that will not be reclassified to profit and loss 5.41
2 Income tax relating to items that will not be reclassified to profit or loss 1.36 1.36
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 4.05 4.05