Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	GEEKAYWIRE
MSEI Symbol	NOTLISTED
ISIN	INE669X01024
Name of company	Geekay Wires 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Geographical
Description of single segment
Start date and time of board meeting	19-May-2025   11:30:00
End date and time of board meeting	19-May-2025   13:30:00
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	Not applicable
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	2024-08-18
Indicate Company website link for updated RPT policy of the Company	https://www.geekaywires.com/pdf/policy/policy-related-party-tran.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 to the company

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	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	1240250000	4583149000
	Other income	64773000	411805000
	Total income	1305023000	4994954000
2	Expenses
(a)	Cost of materials consumed	986297000	3835782000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	44402000	-56040000
(d)	Employee benefit expense	52889000	194412000
(e)	Finance costs	21961000	79135000
(f)	Depreciation, depletion and amortisation expense	20650000	73702000
(f)	Other Expenses
1	Other Expenses	89189000	390853000
	Total other expenses	89189000	390853000
	Total expenses	1215388000	4517844000
3	Total profit before exceptional items and tax	89635000	477110000
4	Exceptional items	0	0
5	Total profit before tax	89635000	477110000
6	Tax expense
7	Current tax	20416000	111670000
8	Deferred tax	-4529000	3180000
9	Total tax expenses	15887000	114850000
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	73748000	362260000
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	73748000	362260000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	73748000	362260000
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	104520000	104520000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1269463000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.41	6.93
	Diluted earnings (loss) per share from continuing operations	1.41	6.93
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	1.41	6.93
	Diluted earnings (loss) per share from continuing and discontinued operations	1.41	6.93
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	1097176000
	Capital work-in-progress	123426000
	Investment property	1167000
	Goodwill	0
	Other intangible assets	0
	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	28082000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	28082000
	Deferred tax assets (net)	0
	Other non-current assets	61816000
	Total non-current assets	1311667000
2	Current assets
	Inventories	407142000
	Current financial asset
	Current investments	0
	Trade receivables, current	774839000
	Cash and cash equivalents	80093000
	Bank balance other than cash and cash equivalents	0
	Loans, current	1438000
	Other current financial assets	0
	Total current financial assets	856370000
	Current tax assets (net)	0
	Other current assets	308994000
	Total current assets	1572506000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2884173000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104520000
	Other equity	1343266000
	Total equity attributable to owners of parent	1447786000
	Non controlling interest
	Total equity	1447786000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	328082000
	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	0
	Total non-current financial liabilities	328082000
	Provisions, non-current	0
	Deferred tax liabilities (net)	55534000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	383616000
	Current liabilities
	Current financial liabilities
	Borrowings, current	783256000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	34231000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	66099000
	Total Trade payable	100330000
	Other current financial liabilities
	Total current financial liabilities	883586000
	Other current liabilities	158400000
	Provisions, current	10785000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1052771000
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	1436387000
	Total equity and liabilites	2884173000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Iron & Steel (Domestic)	677186000	2604669000
2	Iron & Steel (Export)	563065000	1978480000
	Total Segment Revenue	1240251000	4583149000
	Less: Inter segment revenue
	Revenue from operations	1240251000	4583149000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Iron & Steel (Domestic)	71287000	358008000
2	Iron & Steel (Export)	60960000	271939000
	Total Profit before tax	132247000	629947000
	i. Finance cost	21961000	21961000
	ii. Other Unallocable Expenditure net off Unallocable income	20650000	20650000
	Profit before tax	89636000	477110000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Iron & Steel (Domestic)	435014000	435014000
2	Iron & Steel (Export)	1012772000	1012772000
	Total Segment Asset	1447786000	1447786000
	Un-allocable Assets	0	0
	Net Segment Asset	1447786000	1447786000
4	Segment Liabilities
	Segment Liabilities
1	Iron & Steel (Domestic)	435014000	435014000
2	Iron & Steel (Export)	1012772000	1012772000
	Total Segment Liabilities	1447786000	1447786000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1447786000	1447786000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			477110000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-43417000
	Adjustments for decrease (increase) in trade receivables, current			-141733000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-65973000
	Adjustments for decrease (increase) in other non-current assets			-4938000
	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			7292000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-170465000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			73702000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			151359000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-38082000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			-562000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-232817000
	Net cash flows from (used in) operations			244293000
	Dividends received			0
	Interest paid			-76025000
	Interest received			-8887000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			311431000
	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			2899000
	Purchase of property, plant and equipment			446638000
	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			-87506000
	Net cash flows from (used in) investing activities	-531245000
	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			211651000
	Repayments of borrowings			-167473000
	Payments of lease liabilities			0
	Dividends paid			31357000
	Interest paid			76025000
	Income taxes paid (refund)			102368000
	Other inflows (outflows) of cash			10887000
	Net cash flows from (used in) financing activities			180261000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-39553000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			38082000
	Net increase (decrease) in cash and cash equivalents			-1471000
	Cash and cash equivalents cash flow statement at beginning of period			81564000
	Cash and cash equivalents cash flow statement at end of period			80093000