| Scrip Code | 539407 |
|---|---|
| NSE Symbol | GENCON |
| MSEI Symbol | NOTLISTED |
| ISIN | INE854S01022 |
| Name of company | Generic Engineering Construction and Projects Limted |
| 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 | 03-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-10-2026 |
| 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 | 03-11-2026 14:00:00 |
| End date and time of board meeting | 03-11-2026 15:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 5,208.54 | 5,208.54 | |
| Other income | 65.36 | 65.36 | |
| Total income | 5,273.90 | 5,273.90 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 4,144.77 | 4,144.77 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 21.16 | 21.16 |
| (d) | Employee benefit expense | 93.78 | 93.78 |
| (e) | Finance costs | 216.12 | 216.12 |
| (f) | Depreciation, depletion and amortisation expense | 361.14 | 361.14 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 197.08 | 197.08 |
| Total other expenses | 197.08 | 197.08 | |
| Total expenses | 5,034.05 | 5,034.05 | |
| 3 | Total profit before exceptional items and tax | 239.85 | 239.85 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 239.85 | 239.85 |
| 6 | Tax expense | ||
| 7 | Current tax | 58.00 | 58.00 |
| 8 | Deferred tax | (20.62) | (20.62) |
| 9 | Total tax expenses | 37.38 | 37.38 |
| 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 | 202.47 | 202.47 |
| 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 | (0.03) | (0.03) |
| 16 | Total profit (loss) for period | 202.44 | 202.44 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 202.44 | 202.44 |
| 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 | 2,849.31 | 2,849.31 | |
| 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 | 0.36 | 0.36 | |
| Diluted earnings (loss) per share from continuing operations | 0.36 | 0.36 | |
| 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 | 0.36 | 0.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.36 | 0.36 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Construction to Services | 3,067.52 | 3,067.52 | ||||
| 2 | Trading Material | 2,141.02 | 2,141.02 | ||||
| Total Segment Revenue | 5,208.54 | 5,208.54 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 5,208.54 | 5,208.54 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Construction to Services | 413.15 | 413.15 | ||||
| 2 | Trading Material | 42.81 | 42.81 | ||||
| Total Profit before tax | 455.96 | 455.96 | |||||
| i. Finance cost | 216.12 | 216.12 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 239.84 | 239.84 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Construction to Services | 50,334.86 | 50,334.86 | ||||
| 2 | Trading Material | 185.13 | 185.13 | ||||
| Total Segment Asset | 50,519.99 | 50,519.99 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 50,519.99 | 50,519.99 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Construction to Services | 20,925.27 | 20,925.27 | ||||
| 2 | Trading Material | 135.13 | 135.13 | ||||
| Total Segment Liabilities | 21,060.40 | 21,060.40 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 21,060.40 | 21,060.40 | |||||
| Disclosure of notes on segments | |||||||
| 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 | ||
| 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 | ||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | BILIMORIA MEHTA & CO., Chartered Accountants. | Yes | 30-06-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 5,273.90 | 5,273.90 |
| 2 | Total Expenditure | 5,034.05 | 5,034.05 |
| 3 | Net Profit/(Loss) | 202.47 | 202.47 |
| 4 | Earnings Per Share | 0.36 | 0.36 |
| 5 | Total Assets | 50,520.09 | 50,520.09 |
| 6 | Total Liabilities | 19,207.29 | 19,207.29 |
| 7 | Net Worth | 29,592.05 | 29,592.05 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | The Inventories of the Company as at June 30, 2026 include Work-in-Progress ('WIP') pertaining to ongoing construction / project contracts. While the Management has furnished engineering completion certificates evidencing the existence of the said WIP, the Company has not provided us with sufficient and appropriate audit evidence in the form of cost records, cost allocation details, and the basis of computation of costs accumulated in WIP. In the absence of such cost records, we are unable to verify whether the said WIP has been correctly valued, whether any write-down to NRV or provision for obsolescence is required, and accordingly, we are unable to determine the consequential impact, if any on standalone financial results. |
|---|---|
| Textual Information(2) | N.A. |
| Textual Information(3) | (i) Management's estimation on the impact of audit qualification: - Nil. The Company has obtained engineering completion certificates and valuations supporting the existence of the WIP and is confident of realizing the same into revenue within one year. Accordingly, no impact of the audit qualification is. |
| Textual Information(4) | NA |
| Textual Information(5) | The management's estimate of "Nil" impact is based on engineering completion and valuations supporting the existence of the WIP. However, the Company has not provided sufficient and appropriate audit evidence in the form of cost records, cost allocation details and the basis of computation of costs accumulated in WIP. Accordingly, we are unable to verify whether the said WIP has been correctly valued, whether any write-down to NRV or provision for obsolescence is required. |
| Name of CEO / Managing director | Manish Ravilal patel |
|---|---|
| Name of CFO | Shital Laxmikant Lokhande |
| Name of audit committee chairman | Anurag Pathak |
| Name of statutory auditor | BILIMORIA MEHTA & CO., Chartered Accountants |
| Name of other signatory, if any, with designation | N.A. |
| Place | Mumbai |
| Date | 03-11-2026 |