Integrated Filing — IndAS

General information about company
Scrip Code	540602
NSE Symbol	GTPL
MSEI Symbol	NOTLISTED
ISIN	INE869I01013
Name of company	GTPL HATHWAY LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Media & Entertainment
Start date and time of board meeting	16-Apr-2025   16:26:00
End date and time of board meeting	16-Apr-2025   17:35:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-09
Indicate Company website link for updated RPT policy of the Company	https://webapi.gtpl.net/WebSiteImages/InvestorRelation/Policies/2024-2025/Revised%20RPT%20Policy.pdf
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
Not Applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	5621910000	21933810000
	Other income	71430000	296190000
	Total income	5693340000	22230000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	58640000	275680000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	56410000	-90230000
(d)	Employee benefit expense	183380000	770810000
(e)	Finance costs	65780000	221910000
(f)	Depreciation, depletion and amortisation expense	446480000	1750460000
(f)	Other Expenses
1	tOperating Expenses	4069590000	16035300000
2	tOther Expenses	661880000	2580050000
	Total other expenses	4731470000	18615350000
	Total expenses	5542160000	21543980000
3	Total profit before exceptional items and tax	151180000	686020000
4	Exceptional items	-37940000	-37940000
5	Total profit before tax	113240000	648080000
6	Tax expense
7	Current tax	330000	91180000
8	Deferred tax	31410000	78870000
9	Total tax expenses	31740000	170050000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	81500000	478030000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	81500000	478030000
17	Other comprehensive income net of taxes	-1530000	-610000
18	Total Comprehensive Income for the period	79970000	477420000
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	1124630000	1124630000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7944890000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.72	4.25
	Diluted earnings (loss) per share from continuing operations	0.72	4.25
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	0.72	4.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.72	4.25
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Due to the limitation in the maximum number of characters not exceeding 4000 we are unable to provide Notes to the financial results in the xbrl utility. Kindly refer the detailed notes mentioned in the financial results submitted to the Stock Exchanges in pdf format.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7835730000
	Capital work-in-progress	604540000
	Investment property
	Goodwill	357330000
	Other intangible assets	778590000
	Intangible assets under development	100000000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3907420000
	Trade receivables, non-current
	Loans, non-current	926480000
	Other non-current financial assets	175720000
	Total non-current financial assets	5009620000
	Deferred tax assets (net)	11190000
	Other non-current assets	515410000
	Total non-current assets	15212410000
2	Current assets
	Inventories	247640000
	Current financial asset
	Current investments	0
	Trade receivables, current	3931560000
	Cash and cash equivalents	133870000
	Bank balance other than cash and cash equivalents	193530000
	Loans, current	70000
	Other current financial assets	38010000
	Total current financial assets	4297040000
	Current tax assets (net)
	Other current assets	1003830000
	Total current assets	5548510000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20760920000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1124630000
	Other equity	7944890000
	Total equity attributable to owners of parent	9069520000
	Non controlling interest
	Total equity	9069520000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	447550000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	551470000
	Total non-current financial liabilities	999020000
	Provisions, non-current	82710000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	20190000
	Total non-current liabilities	1101920000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1174790000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	163960000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6048370000
	Total Trade payable	6212330000
	Other current financial liabilities	2153280000
	Total current financial liabilities	9540400000
	Other current liabilities	1042380000
	Provisions, current	6700000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	10589480000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	11691400000
	Total equity and liabilites	20760920000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-2050000	-820000
	Total Amount of items that will not be reclassified to profit and loss	-2050000	-820000
2	Income tax relating to items that will not be reclassified to profit or loss	-520000	-210000
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	0	0
5	Total Other comprehensive income	-1530000	-610000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			648080000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			221910000
	Adjustments for decrease (increase) in inventories			-16030000
	Adjustments for decrease (increase) in trade receivables, current			-588590000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-588220000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1410000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-43960000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1750460000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-13270000
	Adjustments for other financial liabilities, current			1323160000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2860000
	Adjustments for dividend income			0
	Adjustments for interest income			262770000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-50000
	Other adjustments to reconcile profit (loss)			62270000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			7420000
	Total adjustments for reconcile profit (loss)			1848060000
	Net cash flows from (used in) operations			2496140000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-277830000
	Other inflows (outflows) of cash			870000
	Net cash flows from (used in) operating activities			2774840000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			1510000
	Cash flows used in obtaining control of subsidiaries or other businesses			60730000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			2192780000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			20000000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			45470000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2226530000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			750000000
	Repayments of borrowings			598530000
	Payments of lease liabilities			310940000
	Dividends paid			449850000
	Interest paid			219420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-65460000
	Net cash flows from (used in) financing activities			-894200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-345890000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-345890000
	Cash and cash equivalents cash flow statement at beginning of period			479760000
	Cash and cash equivalents cash flow statement at end of period			133870000