Integrated Filing — IndAS

General information about company
Scrip Code	524226
NSE Symbol	GAEL
MSEI Symbol	NOTLISTED
ISIN	INE036B01030
Name of company	Gujarat Ambuja Exports 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	17-May-2025   12:55:00
End date and time of board meeting	17-May-2025   14:25:00
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	2025-01-25
Indicate Company website link for updated RPT policy of the Company	https://www.ambujagroup.com/corporate-governance-and-statutory-disclosures
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.

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	12666200000	46125800000
	Other income	256100000	837000000
	Total income	12922300000	46962800000
2	Expenses
(a)	Cost of materials consumed	7900000000	30665500000
(b)	Purchases of stock-in-trade	1384800000	2620300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	579400000	440100000
(d)	Employee benefit expense	408000000	1341300000
(e)	Finance costs	62000000	167200000
(f)	Depreciation, depletion and amortisation expense	317500000	1256400000
(f)	Other Expenses
1	Other Expenses	1770600000	7046900000
	Total other expenses	1770600000	7046900000
	Total expenses	12422300000	43537700000
3	Total profit before exceptional items and tax	500000000	3425100000
4	Exceptional items	0	0
5	Total profit before tax	500000000	3425100000
6	Tax expense
7	Current tax	103800000	847700000
8	Deferred tax	69300000	69200000
9	Total tax expenses	173100000	916900000
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	326900000	2508200000
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	326900000	2508200000
17	Other comprehensive income net of taxes	1200000	800000
18	Total Comprehensive Income for the period	328100000	2509000000
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	458700000	458700000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		29580900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.71	5.47
	Diluted earnings (loss) per share from continuing operations	0.71	5.47
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	0.71	5.47
	Diluted earnings (loss) per share from continuing and discontinued operations	0.71	5.47
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	11193100000
	Capital work-in-progress	1961300000
	Investment property	0
	Goodwill	0
	Other intangible assets	399500000
	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	1991400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	78000000
	Total non-current financial assets	2069400000
	Deferred tax assets (net)	73700000
	Other non-current assets	278600000
	Total non-current assets	15975600000
2	Current assets
	Inventories	7231400000
	Current financial asset
	Current investments	7593300000
	Trade receivables, current	3561600000
	Cash and cash equivalents	9900000
	Bank balance other than cash and cash equivalents	109400000
	Loans, current	499500000
	Other current financial assets	96200000
	Total current financial assets	11869900000
	Current tax assets (net)	0
	Other current assets	751600000
	Total current assets	19852900000
3	Non-current assets classified as held for sale	21100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35849600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	458700000
	Other equity	29580900000
	Total equity attributable to owners of parent	30039600000
	Non controlling interest
	Total equity	30039600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	25600000
	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	67500000
	Total non-current financial liabilities	93100000
	Provisions, non-current	116800000
	Deferred tax liabilities (net)	807000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	251000000
	Total non-current liabilities	1267900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2150000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	94500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1472100000
	Total Trade payable	1566600000
	Other current financial liabilities	372700000
	Total current financial liabilities	4089300000
	Other current liabilities	411200000
	Provisions, current	41300000
	Current tax liabilities (Net)	300000
	Deferred government grants, Current	0
	Total current liabilities	4542100000
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	5810000000
	Total equity and liabilites	35849600000
	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	Maize Processing Division	7835300000	33764700000
2	Other Agro Processing Division	4587200000	11681900000
3	Spinning Division	227100000	600000000
4	Renewable Power Division	16600000	79200000
	Total Segment Revenue	12666200000	46125800000
	Less: Inter segment revenue	0	0
	Revenue from operations	12666200000	46125800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Maize Processing Division	439500000	3185600000
2	Other Agro Processing Division	149400000	495100000
3	Spinning Division	21800000	-13400000
4	Renewable Power Division	7000000	37300000
	Total Profit before tax	617700000	3704600000
	i. Finance cost	62100000	62100000
	ii. Other Unallocable Expenditure net off Unallocable income	60400000	60400000
	Profit before tax	495200000	3412800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Maize Processing Division	19475400000	19475400000
2	Other Agro Processing Division	5290200000	5290200000
3	Spinning Division	389300000	389300000
4	Renewable Power Division	121100000	121100000
	Total Segment Asset	25276000000	25276000000
	Un-allocable Assets	10561200000	10561200000
	Net Segment Asset	35837200000	35837200000
4	Segment Liabilities
	Segment Liabilities
1	Maize Processing Division	1652000000	1652000000
2	Other Agro Processing Division	432500000	432500000
3	Spinning Division	37000000	37000000
4	Renewable Power Division	4100000	4100000
	Total Segment Liabilities	2125600000	2125600000
	Un-allocable Liabilities	3684400000	3684400000
	Net Segment Liabilities	5810000000	5810000000
	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	Remeasurement of defined benefit plan	-200000	-6100000
	Total Amount of items that will not be reclassified to profit and loss	-200000	-6100000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-1500000
3	Amount of items that will be reclassified to profit and loss
1	Change in fair values of current investments carried at fair value through Other Comprehensive Income	1800000	7200000
	Total Amount of items that will be reclassified to profit and loss	1800000	7200000
4	Income tax relating to items that will be reclassified to profit or loss	400000	1800000
5	Total Other comprehensive income	1200000	800000

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			3425100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			157000000
	Adjustments for decrease (increase) in inventories			627100000
	Adjustments for decrease (increase) in trade receivables, current			-357100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			28200000
	Adjustments for decrease (increase) in other non-current assets			400000
	Adjustments for other financial assets, non-current			-600000
	Adjustments for other financial assets, current			-1200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-154500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			21300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1256400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2000000
	Adjustments for provisions, non-current			8000000
	Adjustments for other financial liabilities, current			27300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			3600000
	Adjustments for dividend income			47600000
	Adjustments for interest income			697100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			111000000
	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			-40800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			943400000
	Net cash flows from (used in) operations			4368500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			877300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3491200000
	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			30000000
	Purchase of property, plant and equipment			2521000000
	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			2400000
	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			47600000
	Interest received			668200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1182000000
	Net cash flows from (used in) investing activities	-2959600000
	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			226300000
	Repayments of borrowings			488400000
	Payments of lease liabilities			191100000
	Dividends paid			160500000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-613700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-82100000
	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			-82100000
	Cash and cash equivalents cash flow statement at beginning of period			92000000
	Cash and cash equivalents cash flow statement at end of period			9900000