Integrated Filing — IndAS

General information about company
Scrip Code	530001
NSE Symbol	GUJALKALI
MSEI Symbol	NOTLISTED
ISIN	INE186A01019
Name of company	GUJARAT ALKALIES AND CHEMICALS 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	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	Chemicals
Start date and time of board meeting	16-May-2025   10:30:00
End date and time of board meeting	16-May-2025   15:40:00
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	10754700000	40729100000
	Other income	244300000	921400000
	Total income	10999000000	41650500000
2	Expenses
(a)	Cost of materials consumed	4123100000	16387500000
(b)	Purchases of stock-in-trade	40600000	40600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-163000000	-251800000
(d)	Employee benefit expense	812000000	2841300000
(e)	Finance costs	181900000	505400000
(f)	Depreciation, depletion and amortisation expense	972400000	3923000000
(f)	Other Expenses
1	Power Fuel & Utilities	3251500000	12190800000
2	Other Expenses	1553000000	5916500000
	Total other expenses	4804500000	18107300000
	Total expenses	10771500000	41553300000
3	Total profit before exceptional items and tax	227500000	97200000
4	Exceptional items	0	0
5	Total profit before tax	227500000	97200000
6	Tax expense
7	Current tax	9100000	9100000
8	Deferred tax	4600000	-70100000
9	Total tax expenses	13700000	-61000000
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	213800000	158200000
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	-125600000	-809400000
16	Total profit (loss) for period	88200000	-651200000
17	Other comprehensive income net of taxes	-2539200000	-2391300000
18	Total Comprehensive Income for the period	-2451000000	-3042500000
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	734400000	734400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		55961400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.2	-8.87
	Diluted earnings (loss) per share from continuing operations	1.2	-8.87
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	1.2	-8.87
	Diluted earnings (loss) per share from continuing and discontinued operations	1.2	-8.87
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n1. The above results have been reviewed by the Audit Committee of Directors and approved by the Board of Directors of the Company at their meetings held on 15th May 2025 and 16th May 2025 respectively. n2.The Financial Results for the quarter and Year ended 31st March 2025 have been audited by the Statutory Auditors of the Company. n3. The Company's operations fall under single segment namely Chemicals as per Ind AS 108 Segment Reporting. n4. The Board of Directors of the Company has recommended Final Dividend of Rs.15.80 per share on 73436928 Equity Shares of Rs.10 each, amounting to Rs.11603.03 Lakhs. n5. The figures of current quarter and quarter ended 31st March 2024 are the balancing figures between audited figures of the full financial year ended 31st March 2025 and 31st March 2024 respectively and the published year to date figures upto third quarter ended 31st December 2024 and 31st December 2023, respectively, which were subjected to limited review. n6. During the year GACL NALCO Alkalies & Chemicals Limited (GNAL JV) has issued Compulsory Convertible Debentures (CCDs) to the tune of Rs.50000.00 lakhs. Company has entered into an arrangement for backstopping support towards repayment of principal and interest of Compulsory Convertible Debentures (CCDs) amounting to Rs.30000.00 lakhs (Previous year NIL) in proportion to the share holding of Company in GNAL (60%). nFair value of deemed Investment is Rs.24596.58 lakhs (As at March 31 2024 NIL). Fair value of Financial Obligation is Rs.21786.74 Lakhs (As at March 31 2024 NIL) and fair value of Financial Guarantee Obligation is Rs.3233.98 Lakhs (As at March 31 2024 NIL) against the said CCDs as at March 31 2025. n7.During the quarter, Company has started production process of Chlorotoluene Plant at Dahej. n8.GACL NALCO Alkalies & Chemicals Private Limited (JV) has conducted impairment review of its Property, Plant and Equipment (PPE) in accordance with Ind AS 36 Impairment of Assets to determine the recoverable amount of PPE as at 31st March 2025. Based on the assessment performed, the management of JV has concluded that no impairment provision is required, as the recoverable amount of the assets exceeds their carrying amount. n9.Joint Venture Company, GACL NALCO Alkalies & Chemicals Private Limited has experienced a technical problem Subsequent to the balance sheet date 31st March 2025, with its manufacturing operations since 22nd April 2025 at its production facility. The joint venture Company is expecting the resumption of production activities with in short period of time. n10.The Consolidated Financial Results includes result of 60% equity Joint Venture company GACL NALCO Alkalies and Chemicals Pvt. Ltd. in accordance with Ind AS 110 Consolidated Financial Statements and Ind AS 28 Investments in Associates and Joint Ventures.

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	45827600000
	Capital work-in-progress	789500000
	Investment property	0
	Goodwill	0
	Other intangible assets	13300000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	3031600000
	Non-current financial assets
	Non-current investments	16535400000
	Trade receivables, non-current	0
	Loans, non-current	17600000
	Other non-current financial assets	1772800000
	Total non-current financial assets	18325800000
	Deferred tax assets (net)	0
	Other non-current assets	324000000
	Total non-current assets	68311800000
2	Current assets
	Inventories	4860300000
	Current financial asset
	Current investments	189100000
	Trade receivables, current	2630100000
	Cash and cash equivalents	1262200000
	Bank balance other than cash and cash equivalents	77500000
	Loans, current	9000000
	Other current financial assets	508300000
	Total current financial assets	4676200000
	Current tax assets (net)	1006000000
	Other current assets	1012000000
	Total current assets	11554500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	79866300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	734400000
	Other equity	55961400000
	Total equity attributable to owners of parent	56695800000
	Non controlling interest
	Total equity	56695800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3091200000
	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	2577600000
	Total non-current financial liabilities	5668800000
	Provisions, non-current	1511200000
	Deferred tax liabilities (net)	6656200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	13836200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2424500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	394500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4681800000
	Total Trade payable	5076300000
	Other current financial liabilities	811400000
	Total current financial liabilities	8312200000
	Other current liabilities	775500000
	Provisions, current	146300000
	Current tax liabilities (Net)	100300000
	Deferred government grants, Current	0
	Total current liabilities	9334300000
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	23170500000
	Total equity and liabilites	79866300000
	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
1	Remeasurement of Defined Benefits Plans - Gratuity	-10900000	-37900000
2	Fair Value of Equity Instruments - FVTOCI	-3086000000	-2815600000
3	Share of Other Comprehensive Income ofJoint Venture	-400000	-400000
	Total Amount of items that will not be reclassified to profit and loss	-3097300000	-2853900000
2	Income tax relating to items that will not be reclassified to profit or loss	-558100000	-462600000
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	-2539200000	-2391300000

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			97200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			505400000
	Adjustments for decrease (increase) in inventories			-788600000
	Adjustments for decrease (increase) in trade receivables, current			-817200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			256300000
	Adjustments for decrease (increase) in other non-current assets			2600000
	Adjustments for other financial assets, non-current			-716600000
	Adjustments for other financial assets, current			-267800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1336000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			37200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3922900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-600000
	Adjustments for provisions, non-current			17300000
	Adjustments for other financial liabilities, current			38700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			89400000
	Adjustments for dividend income			328900000
	Adjustments for interest income			188700000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-51600000
	Adjustments for undistributed profits of associates			-809400000
	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			-23100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3832100000
	Net cash flows from (used in) operations			3929300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-691900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4621200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-809400000
	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			63100000
	Other cash payments to acquire equity or debt instruments of other entities			-100000
	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			36700000
	Purchase of property, plant and equipment			3254500000
	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			328900000
	Interest received			184300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3450800000
	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			750000000
	Repayments of borrowings			1253900000
	Payments of lease liabilities			0
	Dividends paid			1021900000
	Interest paid			425700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			498400000
	Net cash flows from (used in) financing activities			-1453100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-282700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2300000
	Net increase (decrease) in cash and cash equivalents			-285000000
	Cash and cash equivalents cash flow statement at beginning of period			1547200000
	Cash and cash equivalents cash flow statement at end of period			1262200000