Integrated Filing — IndAS

General information about company
Scrip Code	540935
NSE Symbol	GALAXYSURF
MSEI Symbol	NOTLISTED
ISIN	INE600K01018
Name of company	GALAXY SURFACTANTS 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-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Unaudited
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	Manufacturing of Chemicals
Start date and time of board meeting	16-May-2025   14:00:00
End date and time of board meeting	16-May-2025   18:15:00
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	Unaudited	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	11449300000	42236700000
	Other income	77500000	258100000
	Total income	11526800000	42494800000
2	Expenses
(a)	Cost of materials consumed	8092100000	28800500000
(b)	Purchases of stock-in-trade	183700000	795600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-191700000	-740000000
(d)	Employee benefit expense	758200000	3025400000
(e)	Finance costs	62200000	192500000
(f)	Depreciation, depletion and amortisation expense	283400000	1103400000
(f)	Other Expenses
1	Other Expenses	1337700000	5512900000
	Total other expenses	1337700000	5512900000
	Total expenses	10525600000	38690300000
3	Total profit before exceptional items and tax	1001200000	3804500000
4	Exceptional items	0	0
5	Total profit before tax	1001200000	3804500000
6	Tax expense
7	Current tax	217400000	755700000
8	Deferred tax	25100000	-300000
9	Total tax expenses	242500000	755400000
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	758700000	3049100000
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	758700000	3049100000
17	Other comprehensive income net of taxes	-71100000	202200000
18	Total Comprehensive Income for the period	687600000	3251300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	758700000	3049100000
	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	687600000	3251300000
	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	354500000	354500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		23270900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.4	86
	Diluted earnings (loss) per share from continuing operations	21.4	86
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	21.4	86
	Diluted earnings (loss) per share from continuing and discontinued operations	21.4	86
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10240700000
	Capital work-in-progress	2618700000
	Investment property	0
	Goodwill	31000000
	Other intangible assets	32700000
	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	0
	Loans, non-current	17800000
	Other non-current financial assets	216700000
	Total non-current financial assets	234500000
	Deferred tax assets (net)	121000000
	Other non-current assets	324500000
	Total non-current assets	13603100000
2	Current assets
	Inventories	7238800000
	Current financial asset
	Current investments	2985200000
	Trade receivables, current	6864700000
	Cash and cash equivalents	1934100000
	Bank balance other than cash and cash equivalents	224300000
	Loans, current	9100000
	Other current financial assets	100000000
	Total current financial assets	12117400000
	Current tax assets (net)	82200000
	Other current assets	1579400000
	Total current assets	21017800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34620900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	354500000
	Other equity	23270900000
	Total equity attributable to owners of parent	23625400000
	Non controlling interest	0
	Total equity	23625400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	171300000
	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	591100000
	Total non-current financial liabilities	762400000
	Provisions, non-current	100100000
	Deferred tax liabilities (net)	318400000
	Deferred government grants, Non-current	31500000
	Other non-current liabilities	0
	Total non-current liabilities	1212400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1247100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	89000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6110500000
	Total Trade payable	6199500000
	Other current financial liabilities	360400000
	Total current financial liabilities	7807000000
	Other current liabilities	1833000000
	Provisions, current	79700000
	Current tax liabilities (Net)	62200000
	Deferred government grants, Current	1200000
	Total current liabilities	9783100000
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	10995500000
	Total equity and liabilites	34620900000
	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		Unaudited	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	Unaudited	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
1	Items that will not be reclassified subsequently to profit or loss	-44800000	-37300000
	Total Amount of items that will not be reclassified to profit and loss	-44800000	-37300000
2	Income tax relating to items that will not be reclassified to profit or loss	-11300000	-9400000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit or loss	-37600000	230100000
	Total Amount of items that will be reclassified to profit and loss	-37600000	230100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-71100000	202200000

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			Unaudited
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			3804500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			192500000
	Adjustments for decrease (increase) in inventories			-1612200000
	Adjustments for decrease (increase) in trade receivables, current			-1490400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			3144200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	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			1103400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-100000
	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			-18200000
	Adjustments for dividend income			84100000
	Adjustments for interest income			100400000
	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			-57300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			4400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1081800000
	Net cash flows from (used in) operations			4886300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			681200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4205100000
	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			893600000
	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			28300000
	Purchase of property, plant and equipment			2186600000
	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			84100000
	Interest received			105400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-83500000
	Net cash flows from (used in) investing activities	-2945900000
	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			92100000
	Repayments of borrowings			0
	Payments of lease liabilities			113000000
	Dividends paid			1350900000
	Interest paid			201300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1573100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-313900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			43400000
	Net increase (decrease) in cash and cash equivalents			-270500000
	Cash and cash equivalents cash flow statement at beginning of period			2204600000
	Cash and cash equivalents cash flow statement at end of period			1934100000