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	Consolidated
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

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	Consolidated	Consolidated
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	2513895000	9597618000
	Other income	76952000	337303000
	Total income	2590847000	9934921000
2	Expenses
(a)	Cost of materials consumed	318827000	1435864000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-94335000	-34608000
(d)	Employee benefit expense	54334000	201212000
(e)	Finance costs	9429000	38337000
(f)	Depreciation, depletion and amortisation expense	18595000	74317000
(f)	Other Expenses
1	Other Expenses	69066000	202444000
	Total other expenses	69066000	202444000
	Total expenses	375916000	1917566000
3	Total profit before exceptional items and tax	2214931000	8017355000
4	Exceptional items	0	0
5	Total profit before tax	2214931000	8017355000
6	Tax expense
7	Current tax	568562000	2041562000
8	Deferred tax	-2633000	-4807000
9	Total tax expenses	565929000	2036755000
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	1649002000	5980600000
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	1649002000	5980600000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	1649002000	5980600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1649002000	5980600000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1649002000	5980600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	833871000	833871000
	Face value of equity share capital	0	0
27	Details of debt securities
22	Reserves excluding revaluation reserve		19732069000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	19.78	71.72
	Diluted earnings (loss) per share from continuing operations	19.78	71.72
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	19.78	71.72
	Diluted earnings (loss) per share from continuing and discontinued operations	19.78	71.72
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe Consolidated 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 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 and its Subsidiaries are 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 n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2115326000
	Capital work-in-progress	3598161000
	Investment property	0
	Goodwill	2238949000
	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	0
	Trade receivables, non-current	49000
	Loans, non-current	0
	Other non-current financial assets	5118000
	Total non-current financial assets	5167000
	Deferred tax assets (net)	18613000
	Other non-current assets	0
	Total non-current assets	7976383000
2	Current assets
	Inventories	4468459000
	Current financial asset
	Current investments	0
	Trade receivables, current	3436752000
	Cash and cash equivalents	1211430000
	Bank balance other than cash and cash equivalents	363178000
	Loans, current	5699213000
	Other current financial assets	0
	Total current financial assets	10710573000
	Current tax assets (net)	0
	Other current assets	227876000
	Total current assets	15406908000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23383291000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	833871000
	Other equity	19732069000
	Total equity attributable to owners of parent	20565940000
	Non controlling interest	0
	Total equity	20565940000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	230452000
	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	27579000
	Total Trade payable	27579000
	Other non-current financial liabilities	0
	Total non-current financial liabilities	258031000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	258031000
	Current liabilities
	Current financial liabilities
	Borrowings, current	43740000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20519000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	398552000
	Total Trade payable	419071000
	Other current financial liabilities	15577000
	Total current financial liabilities	478388000
	Other current liabilities	569255000
	Provisions, current	0
	Current tax liabilities (Net)	1511677000
	Deferred government grants, Current	0
	Total current liabilities	2559320000
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	2817351000
	Total equity and liabilites	23383291000
	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		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
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	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

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8017355000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			38337000
	Adjustments for decrease (increase) in inventories			-48013000
	Adjustments for decrease (increase) in trade receivables, current			-2223967000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4246000
	Adjustments for decrease (increase) in other non-current assets			0
	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			224092000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1120802000
	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)			-3051790000
	Net cash flows from (used in) operations			4965565000
	Dividends received			0
	Interest paid			0
	Interest received			-337303000
	Income taxes paid (refund)			529823000
	Other inflows (outflows) of cash			18000
	Net cash flows from (used in) operating activities			4098457000
	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			0
	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			-2059277000
	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			337303000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			823000
	Net cash flows from (used in) investing activities	-3888472000
	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			13798000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			917281000
	Interest paid			38337000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-941820000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-731835000
	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			-731835000
	Cash and cash equivalents cash flow statement at beginning of period			2306442000
	Cash and cash equivalents cash flow statement at end of period			1574607000