Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	GKWLIMITED
MSEI Symbol	NOTLISTED
ISIN	INE528A01020
Name of company	GKW 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   12:30:00
End date and time of board meeting	15-May-2025   14:45:00
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	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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.gkwltd.com/wp-content/uploads/2022/06/Policy-on-Related-Party-Transaction.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 as no default.

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	72222000	327800000
	Other income	12717000	38504000
	Total income	84939000	366304000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	6897000	27369000
(e)	Finance costs	18780000	31053000
(f)	Depreciation, depletion and amortisation expense	15271000	30475000
(f)	Other Expenses
1	Electricity charges	720000	3365000
2	Legal and Professional charges	8835000	98446000
3	Consultants fees	344000	1439000
4	Security charges	4137000	21051000
5	Repairs and Maintenance	766000	5347000
6	Rent	24000	96000
7	Insurance	101000	411000
8	Brokerage Expenses	18000000	119457000
9	Amount related to settlement and compensation	0	132280000
10	Miscellaneous expenses	-20084000	18675000
	Total other expenses	12843000	400567000
	Total expenses	53791000	489464000
3	Total profit before exceptional items and tax	31148000	-123160000
4	Exceptional items	0	0
5	Total profit before tax	31148000	-123160000
6	Tax expense
7	Current tax	-28338000	0
8	Deferred tax	21440000	61530000
9	Total tax expenses	-6898000	61530000
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	38046000	-184690000
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	38046000	-184690000
17	Other comprehensive income net of taxes	254559000	2313910000
18	Total Comprehensive Income for the period	292605000	2129220000
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	59665000	59665000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3485111000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.38	-30.95
	Diluted earnings (loss) per share from continuing operations	6.38	-30.95
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	6.38	-30.95
	Diluted earnings (loss) per share from continuing and discontinued operations	6.38	-30.95
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		REFER FINANCIAL RESULTS SUBMITTED

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	6611999000
	Capital work-in-progress	708000
	Investment property	19692164000
	Goodwill	0
	Other intangible assets	1777000
	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	1911800000
	Trade receivables, non-current	0
	Loans, non-current	558000
	Other non-current financial assets	51826000
	Total non-current financial assets	1964184000
	Deferred tax assets (net)	0
	Other non-current assets	434041000
	Total non-current assets	28704873000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	949692000
	Trade receivables, current	8000
	Cash and cash equivalents	60097000
	Bank balance other than cash and cash equivalents	2078054000
	Loans, current	384000
	Other current financial assets	45276000
	Total current financial assets	3133511000
	Current tax assets (net)	0
	Other current assets	7216000
	Total current assets	3140727000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31845600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	59665000
	Other equity	25639624000
	Total equity attributable to owners of parent	25699289000
	Non controlling interest
	Total equity	25699289000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Total Trade payable	0
	Other non-current financial liabilities	1043451000
	Total non-current financial liabilities	1043451000
	Provisions, non-current	3146000
	Deferred tax liabilities (net)	3787595000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1089118000
	Total non-current liabilities	5923310000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	5000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	38000
	Total Trade payable	43000
	Other current financial liabilities	66972000
	Total current financial liabilities	67015000
	Other current liabilities	123748000
	Provisions, current	23760000
	Current tax liabilities (Net)	8478000
	Deferred government grants, Current	0
	Total current liabilities	223001000
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	6146311000
	Total equity and liabilites	31845600000
	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)
1	Warehousing	36630000	127547000
2	Investment and Treasury	35592000	200253000
	Total Segment Revenue	72222000	327800000
	Less: Inter segment revenue	0	0
	Revenue from operations	72222000	327800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Warehousing	22267000	84676000
2	Investment and Treasury	33442000	198100000
	Total Profit before tax	55709000	282776000
	i. Finance cost	18780000	18780000
	ii. Other Unallocable Expenditure net off Unallocable income	5781000	5781000
	Profit before tax	31148000	-123160000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Warehousing	6591100000	6591100000
2	Investment and Treasury	4992970000	4992970000
	Total Segment Asset	11584070000	11584070000
	Un-allocable Assets	20261530000	20261530000
	Net Segment Asset	31845600000	31845600000
4	Segment Liabilities
	Segment Liabilities
1	Warehousing	103351000	103351000
2	Investment and Treasury	6042960000	6042960000
	Total Segment Liabilities	6146311000	6146311000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	6146311000	6146311000
	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	Gains/(Losses) on Equity Instruments through Other Comprehensive income	-349400000	-502400000
2	Surplus on revaluation of Freehold land through Other Comprehensive income	707442000	707442000
3	Remeasurement Gains/(Losses)on Defined Benefit Plans	-676000	-1226000
	Total Amount of items that will not be reclassified to profit and loss	357366000	203816000
2	Income tax relating to items that will not be reclassified to profit or loss	102807000	-2110094000
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	254559000	2313910000

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			-123160000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			31053000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			83000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4236000
	Adjustments for decrease (increase) in other non-current assets			36932000
	Adjustments for other financial assets, non-current			502411000
	Adjustments for other financial assets, current			-33667000
	Adjustments for other bank balances			-1544482000
	Adjustments for increase (decrease) in trade payables, current			845000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			109456000
	Adjustments for increase (decrease) in other non-current liabilities			1089112000
	Adjustments for depreciation and amortisation expense			30475000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1667000
	Adjustments for provisions, non-current			-245000
	Adjustments for other financial liabilities, current			-44837000
	Adjustments for other financial liabilities, non-current			-1043451000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			-100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-28133000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-782560000
	Other adjustments to reconcile profit (loss)			161245000
	Other adjustments for non-cash items			-3477000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1513237000
	Net cash flows from (used in) operations			-1636397000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			392676000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2029073000
	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			133513000
	Purchase of property, plant and equipment			121556000
	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			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			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1989207000
	Net cash flows from (used in) investing activities	2001164000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			586000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-586000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-28495000
	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			-28495000
	Cash and cash equivalents cash flow statement at beginning of period			88671000
	Cash and cash equivalents cash flow statement at end of period			60176000