Integrated Filing — IndAS

General information about company
Scrip Code	532630
NSE Symbol	GOKEX
MSEI Symbol	NOTLISTED
ISIN	INE887G01027
Name of company	GOKALDAS EXPORTS 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	13-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	Manufacture and sale of garments
Start date and time of board meeting	21-May-2025   20:00:00
End date and time of board meeting	21-May-2025   21:30:00
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
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	2025-05-21
Indicate Company website link for updated RPT policy of the Company	https://www.gokaldasexports.com/wp-content/uploads/2022/09/Related-Party-Transactions-Policy.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

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	6551815000	24766995000
	Other income	325622000	995875000
	Total income	6877437000	25762870000
2	Expenses
(a)	Cost of materials consumed	3341531000	12465683000
(b)	Purchases of stock-in-trade	0	12449000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-40934000	-521498000
(d)	Employee benefit expense	2034276000	8274311000
(e)	Finance costs	51666000	203281000
(f)	Depreciation, depletion and amortisation expense	203557000	777381000
(f)	Other Expenses
1	Job work charges	14806000	89545000
2	Net (gain)/loss on account of foreign exchange transaction and translation	-10011000	-73650000
3	Other expenses	524732000	2076679000
	Total other expenses	529527000	2092574000
	Total expenses	6119623000	23304181000
3	Total profit before exceptional items and tax	757814000	2458689000
4	Exceptional items	0	0
5	Total profit before tax	757814000	2458689000
6	Tax expense
7	Current tax	127676000	434735000
8	Deferred tax	102121000	110713000
9	Total tax expenses	229797000	545448000
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	528017000	1913241000
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	528017000	1913241000
17	Other comprehensive income net of taxes	153658000	-99752000
18	Total Comprehensive Income for the period	681675000	1813489000
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	357333000	357333000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		21091921000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.39	26.98
	Diluted earnings (loss) per share from continuing operations	7.09	25.88
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	7.39	26.98
	Diluted earnings (loss) per share from continuing and discontinued operations	7.09	25.88
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	2670787000
	Capital work-in-progress	39136000
	Investment property	0
	Goodwill	0
	Other intangible assets	10005000
	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	5230876000
	Trade receivables, non-current	0
	Loans, non-current	5566460000
	Other non-current financial assets	497750000
	Total non-current financial assets	11295086000
	Deferred tax assets (net)	284827000
	Other non-current assets	92605000
	Total non-current assets	14392446000
2	Current assets
	Inventories	4580514000
	Current financial asset
	Current investments	3189291000
	Trade receivables, current	2671050000
	Cash and cash equivalents	1221240000
	Bank balance other than cash and cash equivalents	1706000
	Loans, current	0
	Other current financial assets	413558000
	Total current financial assets	7496845000
	Current tax assets (net)	0
	Other current assets	1163984000
	Total current assets	13241343000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27633789000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	357333000
	Other equity	21091921000
	Total equity attributable to owners of parent	21449254000
	Non controlling interest
	Total equity	21449254000
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	493967000
	Total non-current financial liabilities	493967000
	Provisions, non-current	163291000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	657258000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1152278000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	176428000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1533287000
	Total Trade payable	1709715000
	Other current financial liabilities	1868205000
	Total current financial liabilities	4730198000
	Other current liabilities	202961000
	Provisions, current	526613000
	Current tax liabilities (Net)	67505000
	Deferred government grants, Current	0
	Total current liabilities	5527277000
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	6184535000
	Total equity and liabilites	27633789000
	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
1	Re-measurement (gain)/loss on defined benefit plans(net)	-6949000	4338000
	Total Amount of items that will not be reclassified to profit and loss	-6949000	4338000
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	Effective portion of (gain)/loss on hedging instruments in a cash flow hedge (net)	160607000	-104090000
	Total Amount of items that will be reclassified to profit and loss	160607000	-104090000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	153658000	-99752000

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			2458689000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			203281000
	Adjustments for decrease (increase) in inventories			-953737000
	Adjustments for decrease (increase) in trade receivables, current			-607104000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-65239000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-326630000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			197366000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			23371000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			777381000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			57154000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			161416000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5151000
	Adjustments for dividend income			0
	Adjustments for interest income			-645406000
	Adjustments for share-based payments			250756000
	Adjustments for fair value losses (gains)			-287353000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-82071000
	Total adjustments for reconcile profit (loss)			-11154000
	Net cash flows from (used in) operations			2447535000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-380879000
	Other inflows (outflows) of cash			-2052570000
	Net cash flows from (used in) operating activities			775844000
	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			-1750000000
	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			28896000
	Purchase of property, plant and equipment			-651058000
	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			45945000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7098793000
	Net cash flows from (used in) investing activities	-4622894000
	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			5969333000
	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			8997207000
	Repayments of borrowings			-9410037000
	Payments of lease liabilities			-487779000
	Dividends paid			0
	Interest paid			-141271000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-20078174000
	Net cash flows from (used in) financing activities			4927453000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1080403000
	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			1080403000
	Cash and cash equivalents cash flow statement at beginning of period			140837000
	Cash and cash equivalents cash flow statement at end of period			1221240000