Integrated Filing — IndAS

General information about company
Scrip Code	541152
NSE Symbol	GOYALALUM
MSEI Symbol	NOTLISTED
ISIN	INE705X01026
Name of company	GOYAL ALUMINIUMS 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	The Company Is primarily engaged in the trading of aluminium hardware and allied products that come under single operating segment.
Start date and time of board meeting	21-May-2025   16:00:00
End date and time of board meeting	21-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	157619000	765131000
	Other income	742000	2817000
	Total income	158361000	767948000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	147064000	722394000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3859000	6701000
(d)	Employee benefit expense	1426000	4296000
(e)	Finance costs	564000	1489000
(f)	Depreciation, depletion and amortisation expense	543000	2209000
(f)	Other Expenses
1	OTHER EXPENSES	3603000	9789000
	Total other expenses	3603000	9789000
	Total expenses	157059000	746878000
3	Total profit before exceptional items and tax	1302000	21070000
4	Exceptional items	0	0
5	Total profit before tax	1302000	21070000
6	Tax expense
7	Current tax	1254000	6292000
8	Deferred tax	-26000	-111000
9	Total tax expenses	1228000	6181000
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	74000	14889000
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	1499000	7966000
16	Total profit (loss) for period	1573000	22855000
17	Other comprehensive income net of taxes	17000	35000
18	Total Comprehensive Income for the period	1590000	22890000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	142733000	142733000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		80096000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.01	0.16
	Diluted earnings (loss) per share from continuing operations	0.01	0.16
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	0.01	0.16
	Diluted earnings (loss) per share from continuing and discontinued operations	0.01	0.16
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	2749000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	35081000
	Trade receivables, non-current	0
	Loans, non-current	32646000
	Other non-current financial assets	1516000
	Total non-current financial assets	69243000
	Deferred tax assets (net)	684000
	Other non-current assets
	Total non-current assets	72676000
2	Current assets
	Inventories	15909000
	Current financial asset
	Current investments	0
	Trade receivables, current	131326000
	Cash and cash equivalents	10846000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	13299000
	Total current financial assets	155471000
	Current tax assets (net)
	Other current assets
	Total current assets	171380000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	244056000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	142733000
	Other equity	80096000
	Total equity attributable to owners of parent	222829000
	Non controlling interest
	Total equity	222829000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	290000
	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	290000
	Provisions, non-current	371000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	661000
	Current liabilities
	Current financial liabilities
	Borrowings, current	465000
	Trade payables, 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	14102000
	Total Trade payable	14102000
	Other current financial liabilities	160000
	Total current financial liabilities	14727000
	Other current liabilities	5403000
	Provisions, current	387000
	Current tax liabilities (Net)	49000
	Deferred government grants, Current
	Total current liabilities	20566000
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	21227000
	Total equity and liabilites	244056000
	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	Items that will not be reclassified to profit or loss	22000	46000
	Total Amount of items that will not be reclassified to profit and loss	22000	46000
2	Income tax relating to items that will not be reclassified to profit or loss	5000	11000
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	17000	35000

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			21070000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			6701000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			8307000
	Adjustments for decrease (increase) in other current assets			-4593000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-422000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			-3225000
	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			2209000
	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			0
	Adjustments for other financial liabilities, non-current			4734000
	Adjustments for unrealised foreign exchange losses gains			0
	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)			0
	Other adjustments for non-cash items			223000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13934000
	Net cash flows from (used in) operations			35004000
	Dividends received			0
	Interest paid			-1430000
	Interest received			-2786000
	Income taxes paid (refund)			8546000
	Other inflows (outflows) of cash			-2000
	Net cash flows from (used in) operating activities			25100000
	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			0
	Purchase of property, plant and equipment			292000
	Proceeds from sales of investment property			-1100000
	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			910000
	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			2786000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	2304000
	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			-14880000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			1430000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-972000
	Net cash flows from (used in) financing activities			-17282000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10122000
	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			10122000
	Cash and cash equivalents cash flow statement at beginning of period			722000
	Cash and cash equivalents cash flow statement at end of period			10844000