Integrated Filing — IndAS



General information about company

Scrip Code 533204
NSE Symbol GBGLOBAL
MSEI Symbol NOTLISTED
ISIN INE087J01028
Name of company GB GLOBAL 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-08-2026   16:30:00
End date and time of board meeting 13-08-2026   19:30:00
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 10,302.00 10,302.00
Other income 1,620.31 1,620.31
Total income 11,922.31 11,922.31
2 Expenses
(a) Cost of materials consumed 2,324.21 2,324.21
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,210.06 1,210.06
(d) Employee benefit expense 512.81 512.81
(e) Finance costs 25.70 25.70
(f) Depreciation, depletion and amortisation expense 226.36 226.36
(f) Other Expenses
1 Cost of construction 461.20 461.20
2 Manufacturing and operating costs 574.87 574.87
3 Other Expenses 723.38 723.38
Total other expenses 1,759.45 1,759.45
Total expenses 6,058.59 6,058.59
3 Total profit before exceptional items and tax 5,863.72 5,863.72
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,863.72 5,863.72
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 3,781.24 3,781.24
9 Total tax expenses 3,781.24 3,781.24
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 2,082.48 2,082.48
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 2,082.48 2,082.48
17 Other comprehensive income net of taxes 9.88 9.88
18 Total Comprehensive Income for the period 2,092.36 2,092.36
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 5,003.31 5,003.31
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 4.16 4.16
Diluted earnings (loss) per share from continuing operations 4.16 4.16
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 4.16 4.16
Diluted earnings (loss) per share from continuing and discontinued operations 4.16 4.16
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) The results for the quarter and Financial Year ended June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors in it’s meeting held on August 13, 2026. The Statutory Auditors of the Company has carried out audit of the aforesaid results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements), 2015. This statement has 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 recognised accounting practices and policies to the extent applicable.The figures for the quarter ended 31st March 2026 are the balancing figures between the unaudited figures in respect of the nine month and published year to date audited figures upto 31st March 2026. The Parent Company has significant brought forward business losses and unabsorbed depreciation available for adjustment against the taxable income of the current year. Accordingly, after giving effect to such set-offs, no taxable income remains chargeable to tax and therefore no current tax expense/provision has been recognised. The merger of the Company with its holding company, Dev Land & Housing Private Limited, pursuant to Order No. C.P.(CAA)/6(MB)2026 in C.A.(CAA)/219(MB)2025, was heard by the National Company Law Tribunal (NCLT) on 15th July 2026. During the said hearing, the matter was reserved for orders in respect of the proposed merger. The matter was subsequently listed before the NCLT on 12th August 2026. During the said hearing, the NCLT has reserved the final order and now the company is seeking to receive the final order.Previous period's figures have been regrouped / reclassified, wherever necessary to make them comparable with the current period/year.



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)
1 Textiles 2,876.31 2,876.31
2 Infrastructure Project 7,425.69 7,425.69
3 Unallocated Income 1,620.32 1,620.32
Total Segment Revenue 11,922.32 11,922.32
Less: Inter segment revenue
Revenue from operations 11,922.32 11,922.32
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles (18.91) (18.91)
2 Infrastructure Project 5,289.36 5,289.36
3 Unallocated Income 618.97 618.97
Total Profit before tax 5,889.42 5,889.42
i. Finance cost 25.70 25.70
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 5,863.72 5,863.72
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 67,484.68 67,484.68
2 Infrastructure Project 50,856.89 50,856.89
3 Unallocated Income 0.00 0.00
Total Segment Asset 1,18,341.57 1,18,341.57
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,18,341.57 1,18,341.57
4 Segment Liabilities
Segment Liabilities
1 Textiles 24,086.25 24,086.25
2 Infrastructure Project 40,909.44 40,909.44
3 Unallocated Income 0.00 0.00
Total Segment Liabilities 64,995.69 64,995.69
Un-allocable Liabilities 4,055.39 4,055.39
Net Segment Liabilities 69,051.08 69,051.08
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (9.88) (9.88)
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 9.88 9.88