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	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	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

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	14680800000	53757300000
	Other income	247900000	959800000
	Total income	14928700000	54717100000
2	Expenses
(a)	Cost of materials consumed	7015400000	29804300000
(b)	Purchases of stock-in-trade	158800000	158800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	941400000	-259900000
(d)	Employee benefit expense	815100000	2938700000
(e)	Finance costs	149800000	553900000
(f)	Depreciation, depletion and amortisation expense	404500000	1551900000
(f)	Other Expenses
1	Other Expenses	2567000000	9178300000
	Total other expenses	2567000000	9178300000
	Total expenses	12052000000	43926000000
3	Total profit before exceptional items and tax	2876700000	10791100000
4	Exceptional items	0	7000000
5	Total profit before tax	2876700000	10798100000
6	Tax expense
7	Current tax	599000000	2388200000
8	Deferred tax	136000000	402200000
9	Total tax expenses	735000000	2790400000
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	2141700000	8007700000
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	75000000	122100000
16	Total profit (loss) for period	2216700000	8129800000
17	Other comprehensive income net of taxes	-8000000	-50100000
18	Total Comprehensive Income for the period	2208700000	8079700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2212600000	8116700000
	Total profit or loss, attributable to non-controlling interests	4100000	4100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2222100000	8046700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-13400000	33000000
21	Details of equity share capital
	Paid-up equity share capital	612900000	612900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		48447000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.61	13.24
	Diluted earnings (loss) per share from continuing operations	3.58	13.14
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	3.61	13.24
	Diluted earnings (loss) per share from continuing and discontinued operations	3.58	13.14
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. 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. The above results are prepared after consolidating results of all subsidiaries (Hira Ferro Alloys Limited, Alok Ferro Alloys Limited, Godawari Energy Limited and Hira CSR Foundation), joint ventures and associate companies (Ardent Steel Private Limited, Jammu Pigments Limited, Raipur Infrastructure Company Limited, Chhattisgarh Captive Coal Mining Private Limited and Chhattisgarh Ispat Bhumi Limited). 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 above results are also available on www.godawaripowerispat.com, www.bseindia.com and www.nseindia.com. n

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	26442900000
	Capital work-in-progress	4295600000
	Investment property
	Goodwill	263800000
	Other intangible assets	520800000
	Intangible assets under development	24900000
	Biological assets other than bearer plants
	Investments accounted for using equity method	4570000000
	Non-current financial assets
	Non-current investments	144200000
	Trade receivables, non-current
	Loans, non-current	1187200000
	Other non-current financial assets	799200000
	Total non-current financial assets	2130600000
	Deferred tax assets (net)	3700000
	Other non-current assets	649900000
	Total non-current assets	38902200000
2	Current assets
	Inventories	9318200000
	Current financial asset
	Current investments	0
	Trade receivables, current	1323400000
	Cash and cash equivalents	3290400000
	Bank balance other than cash and cash equivalents	3652900000
	Loans, current	1689200000
	Other current financial assets	8200000
	Total current financial assets	9964100000
	Current tax assets (net)	14900000
	Other current assets	3372900000
	Total current assets	22670100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	61572300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	612900000
	Other equity	48447000000
	Total equity attributable to owners of parent	49059900000
	Non controlling interest	311100000
	Total equity	49371000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	36100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	36100000
	Provisions, non-current	122200000
	Deferred tax liabilities (net)	2660200000
	Deferred government grants, Non-current
	Other non-current liabilities	2100000
	Total non-current liabilities	2820600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3049800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4592800000
	Total Trade payable	4599400000
	Other current financial liabilities	780600000
	Total current financial liabilities	8429800000
	Other current liabilities	529700000
	Provisions, current	279700000
	Current tax liabilities (Net)	141500000
	Deferred government grants, Current
	Total current liabilities	9380700000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	12201300000
	Total equity and liabilites	61572300000
	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
	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	0	0
3	Amount of items that will be reclassified to profit and loss
1	Other comprehensive income	-8000000	-50100000
	Total Amount of items that will be reclassified to profit and loss	-8000000	-50100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-8000000	-50100000

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			10798100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			553900000
	Adjustments for decrease (increase) in inventories			-315100000
	Adjustments for decrease (increase) in trade receivables, current			796000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-668800000
	Adjustments for decrease (increase) in other non-current assets			-2300000
	Adjustments for other financial assets, non-current			20000000
	Adjustments for other financial assets, current			-100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-692400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-215100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1551900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			22200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			189500000
	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)			1469600000
	Net cash flows from (used in) operations			12267700000
	Dividends received			0
	Interest paid			0
	Interest received			-875400000
	Income taxes paid (refund)			2430700000
	Other inflows (outflows) of cash			-7000000
	Net cash flows from (used in) operating activities			8954600000
	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			74500000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			2545200000
	Proceeds from sales of property, plant and equipment			40700000
	Purchase of property, plant and equipment			5351100000
	Proceeds from sales of investment property			73300000
	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			858600000
	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			875400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3327900000
	Net cash flows from (used in) investing activities	-4363100000
	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			2625600000
	Repayments of borrowings			55900000
	Payments of lease liabilities			0
	Dividends paid			794200000
	Interest paid			553900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2495900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2095600000
	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			2095600000
	Cash and cash equivalents cash flow statement at beginning of period			1194800000
	Cash and cash equivalents cash flow statement at end of period			3290400000