Integrated Filing — IndAS

General information about company
Scrip Code	506480
NSE Symbol	GOCLCORP
MSEI Symbol	NOTLISTED
ISIN	INE077F01035
Name of company	GOCL Corporation 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	16-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	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   12:15:00
End date and time of board meeting	22-May-2025   15:55:00
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	1400075000	5546471000
	Other income	534766000	2897054000
	Total income	1934841000	8443525000
2	Expenses
(a)	Cost of materials consumed	1135692000	4547834000
(b)	Purchases of stock-in-trade	12668000	12668000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	22026000	16839000
(d)	Employee benefit expense	85925000	403559000
(e)	Finance costs	253474000	1111388000
(f)	Depreciation, depletion and amortisation expense	25655000	92066000
(f)	Other Expenses
1	Otther Expenses	179662000	830906000
	Total other expenses	179662000	830906000
	Total expenses	1715102000	7015260000
3	Total profit before exceptional items and tax	219739000	1428265000
4	Exceptional items	67225000	-103065000
5	Total profit before tax	286964000	1325200000
6	Tax expense
7	Current tax	79239000	408026000
8	Deferred tax	48174000	-10384000
9	Total tax expenses	127413000	397642000
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	159551000	927558000
12	Profit (loss) from discontinued operations before tax	94265000	848114000
13	Tax expense of discontinued operations	22624000	203547000
14	Net profit (loss) from discontinued operation after tax	71641000	644567000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	231192000	1572125000
17	Other comprehensive income net of taxes	-13960000	203848000
18	Total Comprehensive Income for the period	217232000	1775973000
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	99145000	99145000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		15664849000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.22	18.71
	Diluted earnings (loss) per share from continuing operations	0	0
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	1.45	13
	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	4.67	31.71
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
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	586639000
	Capital work-in-progress	200237000
	Investment property	1082145000
	Goodwill	0
	Other intangible assets	7200000
	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	2330000
	Trade receivables, non-current	0
	Loans, non-current	10150156000
	Other non-current financial assets	30448000
	Total non-current financial assets	10182934000
	Deferred tax assets (net)	144145000
	Other non-current assets	212575000
	Total non-current assets	12415875000
2	Current assets
	Inventories	338239000
	Current financial asset
	Current investments	1835983000
	Trade receivables, current	388981000
	Cash and cash equivalents	222721000
	Bank balance other than cash and cash equivalents	270705000
	Loans, current	14169305000
	Other current financial assets	513993000
	Total current financial assets	17401688000
	Current tax assets (net)
	Other current assets	164965000
	Total current assets	17904892000
3	Non-current assets classified as held for sale	767827000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	31088594000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	99145000
	Other equity	15664849000
	Total equity attributable to owners of parent	15763994000
	Non controlling interest
	Total equity	15763994000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10131824000
	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	10131824000
	Provisions, non-current	957568000
	Deferred tax liabilities (net)	44291000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	11133683000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1021256000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	89389000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	735657000
	Total Trade payable	825046000
	Other current financial liabilities	255540000
	Total current financial liabilities	2101842000
	Other current liabilities	38490000
	Provisions, current	25251000
	Current tax liabilities (Net)	16714000
	Deferred government grants, Current
	Total current liabilities	2182297000
3	Liabilities directly associated with assets in disposal group classified as held for sale	2008620000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	15324600000
	Total equity and liabilites	31088594000
	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)
1	Energetics and Explosives	1369883000	5492655000
2	Realty	26018000	716705000
3	Discontinue Operations	285601000	1857734000
4	Unallocable income	538940000	2234165000
	Total Segment Revenue	2220442000	10301259000
	Less: Inter segment revenue	0	0
	Revenue from operations	2220442000	10301259000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Energetics and Explosives	5761000	-19033000
2	Realty	-2131000	604006000
3	Discontinue Operations	94265000	848114000
4	Unallocable income	0	0
	Total Profit before tax	97895000	1433087000
	i. Finance cost	253474000	253474000
	ii. Other Unallocable Expenditure net off Unallocable income	-536808000	-536808000
	Profit before tax	381229000	2173314000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Energetics and Explosives	1879862000	1879862000
2	Realty	1760411000	1760411000
3	Discontinue Operations	104046000	104046000
4	Unallocable income	0	0
	Total Segment Asset	3744319000	3744319000
	Un-allocable Assets	27344275000	27344275000
	Net Segment Asset	31088594000	31088594000
4	Segment Liabilities
	Segment Liabilities
1	Energetics and Explosives	1204310000	1204310000
2	Realty	58206000	58206000
3	Discontinue Operations	0	0
4	Unallocable income	0	0
	Total Segment Liabilities	1262516000	1262516000
	Un-allocable Liabilities	14062084000	14062084000
	Net Segment Liabilities	15324600000	15324600000
	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	Remeasurement (loss)/gain on defined benefit plans	-1730000	-2602000
	Total Amount of items that will not be reclassified to profit and loss	-1730000	-2602000
2	Income tax relating to items that will not be reclassified to profit or loss	-434000	-654000
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	12664000	-205796000
5	Total Other comprehensive income	-13960000	203848000

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			1325200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1111836000
	Adjustments for decrease (increase) in inventories			311707000
	Adjustments for decrease (increase) in trade receivables, current			88266000
	Adjustments for decrease (increase) in trade receivables, non-current			298803000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1991374000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			277562000
	Adjustments for increase (decrease) in trade payables, non-current			0
	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			186210000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7566000
	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			140932000
	Adjustments for dividend income			7000
	Adjustments for interest income			2034771000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			103303000
	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)			848114000
	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)			-666985000
	Net cash flows from (used in) operations			658215000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			501500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			156715000
	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			2553619000
	Purchase of property, plant and equipment			147411000
	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			1008620000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			3245211000
	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			7000
	Interest received			2060559000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7303000
	Net cash flows from (used in) investing activities	2222880000
	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			0
	Repayments of borrowings			980820000
	Payments of lease liabilities			0
	Dividends paid			198290000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1125432000
	Net cash flows from (used in) financing activities			-2304542000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			75053000
	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			75053000
	Cash and cash equivalents cash flow statement at beginning of period			147668000
	Cash and cash equivalents cash flow statement at end of period			222721000