Integrated Filing — IndAS

General information about company
Scrip Code	500171
NSE Symbol	GHCL
MSEI Symbol	NOTLISTED
ISIN	INE539A01019
Name of company	GHCL 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Soda Ash
Start date and time of board meeting	08-May-2025   12:00:00
End date and time of board meeting	08-May-2025   13:45:00
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	Not applicable
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	2023-11-07
Indicate Company website link for updated RPT policy of the Company	https://ghcl.co.in/wp-content/uploads/2024/05/Dividend-Distribution-Policy.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
It is not applicable on GHCL Limited.

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	7814700000	31834800000
	Other income	256500000	897300000
	Total income	8071200000	32732100000
2	Expenses
(a)	Cost of materials consumed	2282700000	9292400000
(b)	Purchases of stock-in-trade	479600000	1204600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-351900000	46400000
(d)	Employee benefit expense	281500000	1139100000
(e)	Finance costs	40800000	161200000
(f)	Depreciation, depletion and amortisation expense	282700000	1115400000
(f)	Other Expenses
1	Power, fuel and water expenses	1540200000	6106300000
2	Other expenses	1400400000	5285200000
	Total other expenses	2940600000	11391500000
	Total expenses	5956000000	24350600000
3	Total profit before exceptional items and tax	2115200000	8381500000
4	Exceptional items	0	0
5	Total profit before tax	2115200000	8381500000
6	Tax expense
7	Current tax	524500000	2143500000
8	Deferred tax	64500000	-24300000
9	Total tax expenses	589000000	2119200000
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	1526200000	6262300000
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	1526200000	6262300000
17	Other comprehensive income net of taxes	-32000000	-2100000
18	Total Comprehensive Income for the period	1494200000	6260200000
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	957500000	957500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		33870300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.96	65.72
	Diluted earnings (loss) per share from continuing operations	15.95	65.56
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	15.96	65.72
	Diluted earnings (loss) per share from continuing and discontinued operations	15.95	65.56
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	18074600000
	Capital work-in-progress	2556100000
	Investment property	0
	Goodwill	0
	Other intangible assets	194000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	171400000
	Trade receivables, non-current
	Loans, non-current	5900000
	Other non-current financial assets	190300000
	Total non-current financial assets	367600000
	Deferred tax assets (net)	377300000
	Other non-current assets	748600000
	Total non-current assets	22318200000
2	Current assets
	Inventories	6256500000
	Current financial asset
	Current investments	6341800000
	Trade receivables, current	2097500000
	Cash and cash equivalents	983400000
	Bank balance other than cash and cash equivalents	3472700000
	Loans, current	10500000
	Other current financial assets	57200000
	Total current financial assets	12963100000
	Current tax assets (net)	0
	Other current assets	255500000
	Total current assets	19475100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	41793300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	957500000
	Other equity	33870300000
	Total equity attributable to owners of parent	34827800000
	Non controlling interest
	Total equity	34827800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	615300000
	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	190500000
	Total non-current financial liabilities	805800000
	Provisions, non-current	57200000
	Deferred tax liabilities (net)	2421100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	3284100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	359800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	354000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1297600000
	Total Trade payable	1651600000
	Other current financial liabilities	926300000
	Total current financial liabilities	2937700000
	Other current liabilities	578800000
	Provisions, current	164900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3681400000
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	6965500000
	Total equity and liabilites	41793300000
	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	Re-measurement gains/(losses) on defined benefit plans - not to benreclassified subsequently to profit & loss	-46900000	-37600000
2	Re-measurement gains/(losses) on investments in equity sharesnclassified as FVOCI - not to be reclassified subsequently to profit & loss	3100000	29800000
	Total Amount of items that will not be reclassified to profit and loss	-43800000	-7800000
2	Income tax relating to items that will not be reclassified to profit or loss	-11800000	-5700000
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	-32000000	-2100000

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			8381500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			157800000
	Adjustments for decrease (increase) in inventories			254200000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-301200000
	Adjustments for decrease (increase) in other current assets			64500000
	Adjustments for decrease (increase) in other non-current assets			1700000
	Adjustments for other financial assets, non-current			-2400000
	Adjustments for other financial assets, current			5100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-278800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-30800000
	Adjustments for increase (decrease) in other non-current liabilities			6800000
	Adjustments for depreciation and amortisation expense			1115400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			38700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			44300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			22100000
	Adjustments for dividend income			2000000
	Adjustments for interest income			328500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-430200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-86600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			250100000
	Net cash flows from (used in) operations			8631600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2254600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6377000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	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			130000000
	Purchase of property, plant and equipment			3148900000
	Proceeds from sales of investment property			17705000000
	Purchase of investment property			19554100000
	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			4397100000
	Purchase of other long-term assets			3425000000
	Cash advances and loans made to other parties			0
	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			2000000
	Interest received			317300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3576600000
	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			11000000
	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			0
	Repayments of borrowings			994300000
	Payments of lease liabilities			15800000
	Dividends paid			1143500000
	Interest paid			142200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-18400000
	Net cash flows from (used in) financing activities			-2303200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			497200000
	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			497200000
	Cash and cash equivalents cash flow statement at beginning of period			486200000
	Cash and cash equivalents cash flow statement at end of period			983400000