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	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	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

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	10153355000	38642396000
	Other income	195218000	529443000
	Total income	10348573000	39171839000
2	Expenses
(a)	Cost of materials consumed	4968528000	19572878000
(b)	Purchases of stock-in-trade	4192000	21459000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	78395000	-291396000
(d)	Employee benefit expense	3153773000	12265182000
(e)	Finance costs	214877000	774341000
(f)	Depreciation, depletion and amortisation expense	415231000	1284032000
(f)	Other Expenses
1	Job work charges	39073000	242083000
2	Net (gain)/loss on account of foreign exchange transaction and translation	-26251000	-115885000
3	Other expenses	710246000	3238398000
	Total other expenses	723068000	3364596000
	Total expenses	9558064000	36991092000
3	Total profit before exceptional items and tax	790509000	2180747000
4	Exceptional items	0	0
5	Total profit before tax	790509000	2180747000
6	Tax expense
7	Current tax	151276000	520335000
8	Deferred tax	110633000	75003000
9	Total tax expenses	261909000	595338000
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	528600000	1585409000
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	528600000	1585409000
17	Other comprehensive income net of taxes	258713000	87953000
18	Total Comprehensive Income for the period	787313000	1673362000
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	357333000	357333000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		20449458000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.4	22.36
	Diluted earnings (loss) per share from continuing operations	7.09	21.45
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	7.4	22.36
	Diluted earnings (loss) per share from continuing and discontinued operations	7.09	21.45
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	8150692000
	Capital work-in-progress	170395000
	Investment property
	Goodwill	5837527000
	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	1781503000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	452098000
	Total non-current financial assets	2233601000
	Deferred tax assets (net)	371748000
	Other non-current assets	180706000
	Total non-current assets	16944669000
2	Current assets
	Inventories	6819408000
	Current financial asset
	Current investments	3189291000
	Trade receivables, current	4287856000
	Cash and cash equivalents	1647507000
	Bank balance other than cash and cash equivalents	14051000
	Loans, current	0
	Other current financial assets	396267000
	Total current financial assets	9534972000
	Current tax assets (net)
	Other current assets	2072644000
	Total current assets	18427024000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	35371693000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	357333000
	Other equity	20449458000
	Total equity attributable to owners of parent	20806791000
	Non controlling interest
	Total equity	20806791000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3072620000
	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	3072620000
	Provisions, non-current	202076000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1531141000
	Total non-current liabilities	4805837000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3360637000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	252428000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2130188000
	Total Trade payable	2382616000
	Other current financial liabilities	2766133000
	Total current financial liabilities	8509386000
	Other current liabilities	579135000
	Provisions, current	596813000
	Current tax liabilities (Net)	73731000
	Deferred government grants, Current
	Total current liabilities	9759065000
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	14564902000
	Total equity and liabilites	35371693000
	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 (gain)/loss on defined benefit plans(net)	-9464000	5868000
	Total Amount of items that will not be reclassified to profit and loss	-9464000	5868000
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	Exchange difference on translation of foreign operations	69445000	196145000
2	Effective portion of (gain)/loss on hedging instruments in a cash flow hedge (net)	198732000	-114060000
	Total Amount of items that will be reclassified to profit and loss	268177000	82085000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	258713000	87953000

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			2180747000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			774341000
	Adjustments for decrease (increase) in inventories			-783385000
	Adjustments for decrease (increase) in trade receivables, current			-648208000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-552148000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-314134000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			382780000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			197637000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1284032000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			94960000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1462861000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			183084000
	Adjustments for dividend income			0
	Adjustments for interest income			-194440000
	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			-72565000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-758624000
	Net cash flows from (used in) operations			1422123000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-461281000
	Other inflows (outflows) of cash			-1311442000
	Net cash flows from (used in) operating activities			571962000
	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			-1909246000
	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			49015000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			469984000
	Net cash flows from (used in) investing activities	4207141000
	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			15531901000
	Repayments of borrowings			-15278368000
	Payments of lease liabilities			-892677000
	Dividends paid			0
	Interest paid			-595382000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-33532854000
	Net cash flows from (used in) financing activities			4734807000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9513910000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5400000
	Net increase (decrease) in cash and cash equivalents			9519310000
	Cash and cash equivalents cash flow statement at beginning of period			542479000
	Cash and cash equivalents cash flow statement at end of period			10061789000