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	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	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

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	12666200000	46125800000
	Other income	249200000	824800000
	Total income	12915400000	46950600000
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	62100000	167400000
(f)	Depreciation, depletion and amortisation expense	318100000	1257700000
(f)	Other Expenses
1	Other Expenses	1771200000	7048900000
	Total other expenses	1771200000	7048900000
	Total expenses	12423600000	43541200000
3	Total profit before exceptional items and tax	491800000	3409400000
4	Exceptional items	0	0
5	Total profit before tax	491800000	3409400000
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	318700000	2492500000
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	318700000	2492500000
17	Other comprehensive income net of taxes	1200000	800000
18	Total Comprehensive Income for the period	319900000	2493300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	319000000	2493300000
	Total profit or loss, attributable to non-controlling interests	-300000	-300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	320200000	2494100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-300000	-800000
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		29564000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.7	5.44
	Diluted earnings (loss) per share from continuing operations	0.7	5.44
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	0.7	5.44
	Diluted earnings (loss) per share from continuing and discontinued operations	0.7	5.44
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	11193100000
	Capital work-in-progress	2353900000
	Investment property	0
	Goodwill	0
	Other intangible assets	595800000
	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	1791400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	80000000
	Total non-current financial assets	1871400000
	Deferred tax assets (net)	73700000
	Other non-current assets	405800000
	Total non-current assets	16493700000
2	Current assets
	Inventories	7231400000
	Current financial asset
	Current investments	7593300000
	Trade receivables, current	3561600000
	Cash and cash equivalents	12200000
	Bank balance other than cash and cash equivalents	109400000
	Loans, current	0
	Other current financial assets	96200000
	Total current financial assets	11372700000
	Current tax assets (net)	0
	Other current assets	751800000
	Total current assets	19355900000
3	Non-current assets classified as held for sale	21100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35870700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	458700000
	Other equity	29564000000
	Total equity attributable to owners of parent	30022700000
	Non controlling interest	0
	Total equity	30022700000
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	72600000
	Total non-current financial liabilities	98200000
	Provisions, non-current	116800000
	Deferred tax liabilities (net)	807000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	251000000
	Total non-current liabilities	1273000000
	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	1472200000
	Total Trade payable	1566700000
	Other current financial liabilities	404300000
	Total current financial liabilities	4121000000
	Other current liabilities	412400000
	Provisions, current	41300000
	Current tax liabilities (Net)	300000
	Deferred government grants, Current	0
	Total current liabilities	4575000000
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	5848000000
	Total equity and liabilites	35870700000
	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)
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	436100000	3182200000
2	Other Agro Processing Division	149400000	495100000
3	Spinning Division	21800000	-13400000
4	Renewable Power Division	7000000	37300000
	Total Profit before tax	614300000	3701200000
	i. Finance cost	62100000	62100000
	ii. Other Unallocable Expenditure net off Unallocable income	60400000	60400000
	Profit before tax	491800000	3409400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Maize Processing Division	20208400000	20208400000
2	Other Agro Processing Division	5290200000	5290200000
3	Spinning Division	389300000	389300000
4	Renewable Power Division	121100000	121100000
	Total Segment Asset	26009000000	26009000000
	Un-allocable Assets	9861700000	9861700000
	Net Segment Asset	35870700000	35870700000
4	Segment Liabilities
	Segment Liabilities
1	Maize Processing Division	1690000000	1690000000
2	Other Agro Processing Division	432500000	432500000
3	Spinning Division	37000000	37000000
4	Renewable Power Division	4100000	4100000
	Total Segment Liabilities	2163600000	2163600000
	Un-allocable Liabilities	3684400000	3684400000
	Net Segment Liabilities	5848000000	5848000000
	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 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 OCI	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3409400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			157200000
	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			46600000
	Adjustments for decrease (increase) in other non-current assets			-84600000
	Adjustments for other financial assets, non-current			-1600000
	Adjustments for other financial assets, current			-1200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-172700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			22400000
	Adjustments for increase (decrease) in other non-current liabilities			-1200000
	Adjustments for depreciation and amortisation expense			1257700000
	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			29800000
	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			684800000
	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			-40900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			873700000
	Net cash flows from (used in) operations			4283100000
	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			3405800000
	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			2961900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2400000
	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			47600000
	Interest received			655900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1131000000
	Net cash flows from (used in) investing activities	-3361800000
	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			0
	Payments of lease liabilities			191300000
	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			-125500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-81500000
	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			-81500000
	Cash and cash equivalents cash flow statement at beginning of period			93700000
	Cash and cash equivalents cash flow statement at end of period			12200000