Integrated Filing — IndAS

General information about company
Scrip Code	539725
NSE Symbol	GOKULAGRO
MSEI Symbol	NOTLISTED
ISIN	INE314T01025
Name of company	Gokul Agro Resources 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Agro Based Commodities
Start date and time of board meeting	20-May-2025   16:30:00
End date and time of board meeting	20-May-2025   17:30:00
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	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	54621499000	195507505000
	Other income	97419000	340344000
	Total income	54718918000	195847849000
2	Expenses
(a)	Cost of materials consumed	31200459000	134808522000
(b)	Purchases of stock-in-trade	18409149000	51538777000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2553429000	-186542000
(d)	Employee benefit expense	160758000	593089000
(e)	Finance costs	482107000	1825791000
(f)	Depreciation, depletion and amortisation expense	136163000	544561000
(f)	Other Expenses
1	Power And Fuel	177707000	911591000
2	Exchange Differences-Net Loss	296506000	565600000
3	Export Expenses	211031000	542343000
4	Selling & Distribution Expenses	103607000	433571000
5	Manufacturing Expenses	56463000	239772000
6	Consumption Of Stores, Spares & Tools	35467000	138845000
7	Brokerage	33787000	134199000
8	Insurance	21018000	83088000
9	Legal And Professional Exps	34792000	77592000
10	Other Expenses	105455000	344238000
	Total other expenses	1075833000	3470839000
	Total expenses	54017898000	192595037000
3	Total profit before exceptional items and tax	701020000	3252812000
4	Exceptional items	0	0
5	Total profit before tax	701020000	3252812000
6	Tax expense
7	Current tax	195361000	722990000
8	Deferred tax	17982000	73243000
9	Total tax expenses	213343000	796233000
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	487677000	2456579000
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	-580000	-736000
16	Total profit (loss) for period	487097000	2455843000
17	Other comprehensive income net of taxes	-3229000	40637000
18	Total Comprehensive Income for the period	483868000	2496480000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	487677000	2456579000
	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	483868000	2496480000
	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	295087000	295087000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		10064342000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.3	16.64
	Diluted earnings (loss) per share from continuing operations	3.3	16.64
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	3.3	16.64
	Diluted earnings (loss) per share from continuing and discontinued operations	3.3	16.64
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	8043926000
	Capital work-in-progress	1131240000
	Investment property	82506000
	Goodwill	0
	Other intangible assets	129813000
	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	74564000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	228940000
	Total non-current financial assets	303504000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	9690989000
2	Current assets
	Inventories	18744446000
	Current financial asset
	Current investments	96711000
	Trade receivables, current	5429687000
	Cash and cash equivalents	1450863000
	Bank balance other than cash and cash equivalents	2510566000
	Loans, current	287249000
	Other current financial assets	230351000
	Total current financial assets	10005427000
	Current tax assets (net)	0
	Other current assets	2359329000
	Total current assets	31109202000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	40800191000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	295087000
	Other equity	10064342000
	Total equity attributable to owners of parent	10359429000
	Non controlling interest	0
	Total equity	10359429000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3496033000
	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	146460000
	Total non-current financial liabilities	3642493000
	Provisions, non-current	35199000
	Deferred tax liabilities (net)	268183000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3945875000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1796659000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	182020000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	23166776000
	Total Trade payable	23348796000
	Other current financial liabilities	269190000
	Total current financial liabilities	25414645000
	Other current liabilities	968321000
	Provisions, current	42858000
	Current tax liabilities (Net)	69063000
	Deferred government grants, Current	0
	Total current liabilities	26494887000
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	30440762000
	Total equity and liabilites	40800191000
	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	Re-measurement gains/(losses) on defined benefit plans	-3335000	-3335000
2	Translation gain/(losses) of Foreign Operations - Revenue Transactions	237642000	199281000
	Total Amount of items that will not be reclassified to profit and loss	234307000	195946000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Translation of Foreign Companies - Assets & Liabilities	-237536000	-155309000
	Total Amount of items that will be reclassified to profit and loss	-237536000	-155309000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-3229000	40637000

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			3252812000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-5761772000
	Adjustments for decrease (increase) in trade receivables, current			-1579516000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			794326000
	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			477818000
	Adjustments for increase (decrease) in trade payables, current			6093526000
	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			544561000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			50082000
	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			10126000
	Adjustments for dividend income			0
	Adjustments for interest income			277989000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-37556000
	Adjustments for undistributed profits of associates			736000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			312870000
	Net cash flows from (used in) operations			3565682000
	Dividends received			0
	Interest paid			-1825791000
	Interest received			0
	Income taxes paid (refund)			719335000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4672138000
	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			2930000
	Purchase of property, plant and equipment			2377293000
	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			68829000
	Cash advances and loans made to other parties			19099000
	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			270906000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			26080000
	Net cash flows from (used in) investing activities	-2165305000
	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			23317000
	Repayments of borrowings			630159000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			1864771000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2471613000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			35220000
	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			35220000
	Cash and cash equivalents cash flow statement at beginning of period			1415643000
	Cash and cash equivalents cash flow statement at end of period			1450863000