Integrated Filing — IndAS



General information about company

Scrip Code 544885
NSE Symbol GAJA
MSEI Symbol NA
ISIN INE18UN01038
Name of company Gaja Alternative Asset Management 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 10-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-09-2026
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 The Company is primarily engaged in managing and advising funds including Domestic Venture Capital Funds (DVCFs) and Alternative Investment Funds (AIFs) including offshore funds, which provide capital to companies in India.
Start date and time of board meeting 10-09-2026   10:30:00
End date and time of board meeting 10-09-2026   11:15:00
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 1,563.62 1,563.62
Other income 3,619.20 3,619.20
Total income 5,182.82 5,182.82
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,028.05 1,028.05
(e) Finance costs 131.01 131.01
(f) Depreciation, depletion and amortisation expense 89.30 89.30
(f) Other Expenses
1 Other expenses 741.55 741.55
Total other expenses 741.55 741.55
Total expenses 1,989.91 1,989.91
3 Total profit before exceptional items and tax 3,192.91 3,192.91
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,192.91 3,192.91
6 Tax expense
7 Current tax 7.12 7.12
8 Deferred tax 464.26 464.26
9 Total tax expenses 471.38 471.38
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 2,721.53 2,721.53
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 2,721.53 2,721.53
17 Other comprehensive income net of taxes (24.38) (24.38)
18 Total Comprehensive Income for the period 2,697.15 2,697.15
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,682.18 2,682.18
Total profit or loss, attributable to non-controlling interests 39.35 39.35
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,657.80 2,657.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests 39.35 39.35
21 Details of equity share capital
Paid-up equity share capital 5,644.26 5,644.26
Face value of equity share capital 5 5
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 9.5 9.5
Diluted earnings (loss) per share from continuing operations 9.5 9.5
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 9.5 9.5
Diluted earnings (loss) per share from continuing and discontinued operations 9.5 9.5
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 above consolidated financial results of Gaja Alternative Asset Management Limited (“the Company”) and its subsidiaries (together referred to as “the Group”) have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015, as amended (“Listing Regulations”). 2. The Company is primarily engaged in managing and advising funds including Domestic Venture Capital Funds (DVCFs) and Alternative Investment Funds (AIFs) including offshore funds, which provide capital to companies in India. Accordingly, there are no separate reportable segments as per IND AS 108, Operating Segments. 3. The Company completed its Initial Public Offering (IPO) of 3,43,75,000 equity shares comprising of offer for sale of 62,50,000 equity shares and fresh issue of 2,81,25,000 equity shares of face value Rs. 5 each at an issue price of Rs. 160 per share. Pursuant in the IPO, the equity shares of the Company were listed on BSE Limited and National Stock Exchange of India Limited on August 26, 2026. Accordingly, the unaudited financial results are being submitted pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 4. On June 19, 2025, the Company had allotted bonus equity shares in the proportion of 2,500 bonus equity shares for every 1 equity share held by the eligible shareholders as on June 6, 2025. The impact of the bonus issue and share split has been retrospectively considered for the computation of basic and diluted earnings per share (“EPS”), in accordance with Ind AS 33 “Earnings Per Share”. EPS has been calculated for all periods presented after giving effect to these changes. 5. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited financial statements for the year ended March 31, 2026 and the unaudited financial information for the nine months period ended December 31, 2025 and have not been subjected to audit or review. 6. The figures for the quarter ended June 30, 2025 have been complied based on books of accounts and have not been subjected to audit or review. The management has exercised necessary care and due diligence to ensure that financial results are fairly presented. 7. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on September 10, 2026. 8. During the quarter ended June 30, 2026, the Board of Directors has proposed a final dividend of INR 0.75 per equity share for financial year 2025-26.



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 Remeasurement of post-employment benefit obligations (14.72) (14.72)
2 Tax impact on above 4.29 4.29
Total Amount of items that will not be reclassified to profit and loss (10.43)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statemengt of foreign operations (13.95) (13.95)
Total Amount of items that will be reclassified to profit and loss (13.95)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (24.38) (24.38)