Integrated Filing — IndAS

General information about company
Scrip Code	526367
NSE Symbol	GANESHHOUC
MSEI Symbol	NOTLISTED
ISIN	INE460C01014
Name of company	GANESH HOUSING CORPORATION 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-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	REAL ESTATE DEVELOPMENT
Start date and time of board meeting	14-May-2025   12:05:00
End date and time of board meeting	14-May-2025   13:00:00
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	2025-05-14
Indicate Company website link for updated RPT policy of the Company	www.ganeshhousing.com
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
The Company neither obtained/taken loan from any party nor issued any debentures.

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	388062000	6762926000
	Other income	1826000	17244000
	Total income	389888000	6780170000
2	Expenses
(a)	Cost of materials consumed	291686000	1321873000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-187215000	-104707000
(d)	Employee benefit expense	51551000	190021000
(e)	Finance costs	2125000	8036000
(f)	Depreciation, depletion and amortisation expense	18595000	74317000
(f)	Other Expenses
1	Other Expenses	64693000	191095000
	Total other expenses	64693000	191095000
	Total expenses	241435000	1680635000
3	Total profit before exceptional items and tax	148453000	5099535000
4	Exceptional items	0	0
5	Total profit before tax	148453000	5099535000
6	Tax expense
7	Current tax	45700000	1300700000
8	Deferred tax	-2632000	-5664000
9	Total tax expenses	43068000	1295036000
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	105385000	3804499000
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	105385000	3804499000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	105385000	3804499000
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	833871000	833871000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		14196571000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.26	45.62
	Diluted earnings (loss) per share from continuing operations	1.26	45.62
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	1.26	45.62
	Diluted earnings (loss) per share from continuing and discontinued operations	1.26	45.62
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe Standalone Financial Results for the quarter and year ended March 31, 2025 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at their respective meetings held today. The Statutory auditors of the company have issued audit report with unmodified opinion on the above results. n n2.tThe above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. n n3.tThe Company is primarily engaged in the business of promotion and development of real estate activities, which as per IND AS - 108 “Operating Segments” is considered to be the only reportable segment. n n4.tThe figures of the last quarter ended March 31, 2025, are balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year. n n5.tThe Board of Directors has recommended a dividend of Rs 5/- per fully paid-up equity Share of Rs.10/- each (50%) for the financial year ended March 31,2025. This payment of dividend is subject to approval of members of the company at ensuing Annual General Meeting of the Company. n n6.tPrevious period figures have been regrouped and reclassified, where necessary, to make them comparable with current quarter/year figures. n

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	2115326000
	Capital work-in-progress	3598161000
	Investment property	0
	Goodwill	0
	Other intangible assets	167000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5249202000
	Trade receivables, non-current	49000
	Loans, non-current	0
	Other non-current financial assets	5118000
	Total non-current financial assets	5254369000
	Deferred tax assets (net)	12889000
	Other non-current assets	0
	Total non-current assets	10980912000
2	Current assets
	Inventories	2272411000
	Current financial asset
	Current investments	0
	Trade receivables, current	1518362000
	Cash and cash equivalents	279569000
	Bank balance other than cash and cash equivalents	360877000
	Loans, current	1272061000
	Other current financial assets	0
	Total current financial assets	3430869000
	Current tax assets (net)	0
	Other current assets	163936000
	Total current assets	5867216000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16848128000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	833871000
	Other equity	14196571000
	Total equity attributable to owners of parent	15030442000
	Non controlling interest
	Total equity	15030442000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	21461000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	20460000
	Total Trade payable	20460000
	Other non-current financial liabilities	0
	Total non-current financial liabilities	41921000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	41921000
	Current liabilities
	Current financial liabilities
	Borrowings, current	43740000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20290000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	365705000
	Total Trade payable	385995000
	Other current financial liabilities	11114000
	Total current financial liabilities	440849000
	Other current liabilities	460276000
	Provisions, current	0
	Current tax liabilities (Net)	874640000
	Deferred government grants, Current	0
	Total current liabilities	1775765000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1817686000
	Total equity and liabilites	16848128000
	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
	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

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			5099535000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8036000
	Adjustments for decrease (increase) in inventories			-118112000
	Adjustments for decrease (increase) in trade receivables, current			-482289000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			5958000
	Adjustments for decrease (increase) in other non-current assets			44000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			195859000
	Adjustments for increase (decrease) in trade payables, non-current			-1171523000
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			74317000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1487710000
	Net cash flows from (used in) operations			3611825000
	Dividends received			0
	Interest paid			0
	Interest received			-17244000
	Income taxes paid (refund)			426059000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3168522000
	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			0
	Purchase of property, plant and equipment			52814000
	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			859000
	Purchase of other long-term assets			2114507000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			-446170000
	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			17244000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2595388000
	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			-15406000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			917258000
	Interest paid			8036000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-940700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-367566000
	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			-367566000
	Cash and cash equivalents cash flow statement at beginning of period			1008012000
	Cash and cash equivalents cash flow statement at end of period			640446000