Integrated Filing — IndAS

General information about company
Scrip Code	530655
NSE Symbol	GOODLUCK
MSEI Symbol	NOTLISTED
ISIN	INE127I01024
Name of company	GOODLUCK INDIA 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	IRON & STEEL PRODUCT
Start date and time of board meeting	22-May-2025   11:00:00
End date and time of board meeting	22-May-2025   13:45:00
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	11046221000	39358906000
	Other income	83641000	353156000
	Total income	11129862000	39712062000
2	Expenses
(a)	Cost of materials consumed	7607200000	28222753000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	409809000	349810000
(d)	Employee benefit expense	528087000	1785140000
(e)	Finance costs	216652000	803348000
(f)	Depreciation, depletion and amortisation expense	142873000	449453000
(f)	Other Expenses
1	Other Expenses	1654311000	5892806000
	Total other expenses	1654311000	5892806000
	Total expenses	10558932000	37503310000
3	Total profit before exceptional items and tax	570930000	2208752000
4	Exceptional items	0	0
5	Total profit before tax	570930000	2208752000
6	Tax expense
7	Current tax	145878000	523999000
8	Deferred tax	6069000	28472000
9	Total tax expenses	151947000	552471000
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	418983000	1656281000
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	418983000	1656281000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	418983000	1656281000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	419390000	1648304000
	Total profit or loss, attributable to non-controlling interests	-407000	-407000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	419390000	1648304000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-407000	7977000
21	Details of equity share capital
	Paid-up equity share capital	65477000	65477000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		12969636000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.21	50.66
	Diluted earnings (loss) per share from continuing operations	13.21	50.66
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	13.21	50.66
	Diluted earnings (loss) per share from continuing and discontinued operations	13.21	50.66
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above Financial Results have been reviewed by Audit Committee and approved by the Board of Directors in their meeting held on 22nd May, 2025. n2. Financial Results are in compliance with the Indian Accounting Standard (Ind-AS) prescribed under section 133 of the Companies Act, 2013. n3.The financial results for the year ended on 31st March, 2025 have been audited by the Statutory Auditor of the Company. The Statutory Auditor have expressed an unmodified opinion. n4.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. n5.The figures for the quarter ended March 31, 2025 and March 31, 2024 represent the difference between the audited figures in respect of full financial year and the unaudited published figures of the nine months ended December 31, 2024 and December 31, 2023 respectively. n6.The fund raised by the company during the year has been utilised as per the terms of the issue as stated in the EGM Notice/Placement Document of the issue and there is no deviation/variation in utilization of funds . n7.The Board of directors of the Company has recommended Rs. 4.00/- (200%) Per Share as Final Dividend for the financial year 2024-25. n8.Previous period figures have been regrouped/reclassified wherever necessary. n9.The results of the company may be downloaded from stock exchange's website or the Company's website, i.e., www.goodluckindia.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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	7992937000
	Capital work-in-progress	2436178000
	Investment property	0
	Goodwill	7666000
	Other intangible assets	0
	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	135000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	135000000
	Deferred tax assets (net)	0
	Other non-current assets	67862000
	Total non-current assets	10639643000
2	Current assets
	Inventories	6279830000
	Current financial asset
	Current investments	1922000
	Trade receivables, current	5056365000
	Cash and cash equivalents	16420000
	Bank balance other than cash and cash equivalents	444748000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	5519455000
	Current tax assets (net)	0
	Other current assets	2854272000
	Total current assets	14653557000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	25293200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	65477000
	Other equity	13044636000
	Total equity attributable to owners of parent	13110113000
	Non controlling interest	357901000
	Total equity	13468014000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1622175000
	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	1622175000
	Provisions, non-current	105672000
	Deferred tax liabilities (net)	391594000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2119441000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7193398000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	101685000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1062133000
	Total Trade payable	1163818000
	Other current financial liabilities	0
	Total current financial liabilities	8357216000
	Other current liabilities	5846000
	Provisions, current	1342683000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	9705745000
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	11825186000
	Total equity and liabilites	25293200000
	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
	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	0	0
5	Total Other comprehensive income	0	0

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			2208752000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			803348000
	Adjustments for decrease (increase) in inventories			-188081000
	Adjustments for decrease (increase) in trade receivables, current			-1544799000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			314189000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-139781000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-208182000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			615418000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			449453000
	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			0
	Adjustments for unrealised foreign exchange losses gains			-26609000
	Adjustments for dividend income			0
	Adjustments for interest income			121249000
	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			1329000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-44964000
	Net cash flows from (used in) operations			2163788000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			581215000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1582573000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			150000000
	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			-101000000
	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			4524000
	Purchase of property, plant and equipment			4909624000
	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			121249000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-4734851000
	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			325554000
	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			2695684000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			96286000
	Interest paid			803866000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2121086000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1031192000
	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			-1031192000
	Cash and cash equivalents cash flow statement at beginning of period			1047612000
	Cash and cash equivalents cash flow statement at end of period			16420000