Integrated Filing — IndAS

General information about company
Scrip Code	532734
NSE Symbol	GPIL
MSEI Symbol	NOTLISTED
ISIN	INE177H01039
Name of company	GODAWARI POWER AND ISPAT 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	05-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	Single segment
Description of single segment	STEEL
Start date and time of board meeting	20-May-2025   11:30:00
End date and time of board meeting	20-May-2025   16:00:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.godawaripowerispat.com/investors-information/policies/
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
Durign the year our Company has not defaulted in payment of loans. The Company has not issued any issued any debt securities during the year.

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	12755900000	46612400000
	Other income	271400000	1016500000
	Total income	13027300000	47628900000
2	Expenses
(a)	Cost of materials consumed	5834300000	24882700000
(b)	Purchases of stock-in-trade	95400000	95400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	808200000	-421700000
(d)	Employee benefit expense	727200000	2647300000
(e)	Finance costs	130600000	466300000
(f)	Depreciation, depletion and amortisation expense	358500000	1371700000
(f)	Other Expenses
1	Other expenses	2330300000	8229700000
	Total other expenses	2330300000	8229700000
	Total expenses	10284500000	37271400000
3	Total profit before exceptional items and tax	2742800000	10357500000
4	Exceptional items	0	0
5	Total profit before tax	2742800000	10357500000
6	Tax expense
7	Current tax	597400000	2385600000
8	Deferred tax	100600000	275500000
9	Total tax expenses	698000000	2661100000
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	2044800000	7696400000
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	2044800000	7696400000
17	Other comprehensive income net of taxes	8600000	-26700000
18	Total Comprehensive Income for the period	2053400000	7669700000
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	646500000	646500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		45917100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.16	11.91
	Diluted earnings (loss) per share from continuing operations	3.14	11.82
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	3.16	11.91
	Diluted earnings (loss) per share from continuing and discontinued operations	3.14	11.82
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n1. The Financial Results of the company for the year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 19th and 20th May, 2025. n2. These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable n3.Figures for the quarter ended March 31, 2025 & March 31, 2024 represent the difference between audited figures in respect of full financial year and the published figures upto 9 months of respective financial years. n4.The Board of Directors of the Company have recommended a dividend of Rs.1/- per share i.e. 100% for the year ended March 31, 2025 subject to approval of the members at the ensuing Annual General Meeting. n5.The company is in the business of manufacturing of Steel products and hence has only one reportable operating segment as per Ind AS 108 - Operating Segment. Therefore the segment wise reporting is not required. n6.The figures for the corresponding previous periods have been regrouped/rearranged wherever found necessary. n7.The above results are also available on www.godawaripowerispat.com, www.bseindia.com and www.nseindia.com.

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	22165400000
	Capital work-in-progress	3319500000
	Investment property	0
	Goodwill	0
	Other intangible assets	520700000
	Intangible assets under development	24900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	9128500000
	Trade receivables, non-current	0
	Loans, non-current	1187200000
	Other non-current financial assets	728000000
	Total non-current financial assets	11043700000
	Deferred tax assets (net)	3500000
	Other non-current assets	540200000
	Total non-current assets	37617900000
2	Current assets
	Inventories	6943300000
	Current financial asset
	Current investments	0
	Trade receivables, current	862900000
	Cash and cash equivalents	3276200000
	Bank balance other than cash and cash equivalents	3548500000
	Loans, current	1632500000
	Other current financial assets	207000000
	Total current financial assets	9527100000
	Current tax assets (net)	2447500000
	Other current assets	0
	Total current assets	18917900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	56535800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	646500000
	Other equity	45917100000
	Total equity attributable to owners of parent	46563600000
	Non controlling interest
	Total equity	46563600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Provisions, non-current	87900000
	Deferred tax liabilities (net)	2208300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2100000
	Total non-current liabilities	2298300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2592700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3633800000
	Total Trade payable	3634500000
	Other current financial liabilities	681200000
	Total current financial liabilities	6908400000
	Other current liabilities	347900000
	Provisions, current	276100000
	Current tax liabilities (Net)	141500000
	Deferred government grants, Current	0
	Total current liabilities	7673900000
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	9972200000
	Total equity and liabilites	56535800000
	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)
	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	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
1	Other Comprehensive income	8600000	-26700000
	Total Amount of items that will be reclassified to profit and loss	8600000	-26700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	8600000	-26700000

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			10357500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			466400000
	Adjustments for decrease (increase) in inventories			-95000000
	Adjustments for decrease (increase) in trade receivables, current			941500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-343700000
	Adjustments for decrease (increase) in other non-current assets			-31900000
	Adjustments for other financial assets, non-current			500000
	Adjustments for other financial assets, current			-100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-800800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-419800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1371700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			90300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			140700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			252400000
	Adjustments for fair value losses (gains)			-6900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-15600000
	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)			1549700000
	Net cash flows from (used in) operations			11907200000
	Dividends received			0
	Interest paid			0
	Interest received			-854800000
	Income taxes paid (refund)			2432900000
	Other inflows (outflows) of cash			-110400000
	Net cash flows from (used in) operating activities			8509100000
	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			40100000
	Purchase of property, plant and equipment			4911800000
	Proceeds from sales of investment property			73300000
	Purchase of investment property			2734300000
	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			694800000
	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			854800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3378400000
	Net cash flows from (used in) investing activities	-3994300000
	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			3717500000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			-2592700000
	Payments of lease liabilities			0
	Dividends paid			836200000
	Interest paid			466400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2427400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2087400000
	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			2087400000
	Cash and cash equivalents cash flow statement at beginning of period			1188800000
	Cash and cash equivalents cash flow statement at end of period			3276200000