Integrated Filing — IndAS

General information about company
Scrip Code	544279
NSE Symbol	GODAVARIB
MSEI Symbol	NOTLISTED
ISIN	INE479S01012
Name of company	GODAVARI BIOREFINERIES 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Multi segment
Description of single segment
Start date and time of board meeting	24-May-2025   19:00:00
End date and time of board meeting	24-May-2025   20:45:00
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
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	2025-02-08
Indicate Company website link for updated RPT policy of the Company	www.godavaribiorefineris.com
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
no defauly on loan

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	5756985000	18531664000
	Other income	94145000	160391000
	Total income	5851130000	18692055000
2	Expenses
(a)	Cost of materials consumed	5755728000	12423149000
(b)	Purchases of stock-in-trade	13873000	54429000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2201234000	1278454000
(d)	Employee benefit expense	339083000	1217975000
(e)	Finance costs	128692000	716079000
(f)	Depreciation, depletion and amortisation expense	127929000	498569000
(f)	Other Expenses
1	Stores and Spare consumed	177644000	376073000
2	Power and Fuel	156032000	716866000
3	Packing, Forwarding and Storage	87491000	248660000
4	Repairs and Maintenance	18548000	362607000
5	Selling Expenses	126761000	318171000
6	Rent , Rates and Taxes	10104000	34186000
7	Insurance	14520000	53438000
8	Professional Charges	36261000	126008000
9	General Expenses (Including travelling,telephone, etc.)	118397000	316821000
10	Audit Fees and Tax Audit Fees & Other Expenses	1675000	4600000
	Total other expenses	747433000	2557430000
	Total expenses	4911504000	18746085000
3	Total profit before exceptional items and tax	939626000	-54030000
4	Exceptional items	0	0
5	Total profit before tax	939626000	-54030000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	238827000	217567000
9	Total tax expenses	238827000	217567000
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	700799000	-271597000
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	700799000	-271597000
17	Other comprehensive income net of taxes	2924000	3596000
18	Total Comprehensive Income for the period	703723000	-268001000
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	511760000	511760000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4867128000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.69	-5.92
	Diluted earnings (loss) per share from continuing operations	13.69	-5.92
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	13.69	-5.92
	Diluted earnings (loss) per share from continuing and discontinued operations	13.69	-5.92
24	Debt equity ratio	0.0093	0.0093
25	Debt service coverage ratio	0.0627	0.0026
26	Interest service coverage ratio	0.2011	0.008
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	8612682000
	Capital work-in-progress	225587000
	Investment property	0
	Goodwill	0
	Other intangible assets	8528000
	Intangible assets under development	151855000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	160444000
	Trade receivables, non-current	29461000
	Loans, non-current	3156000
	Other non-current financial assets	118710000
	Total non-current financial assets	311771000
	Deferred tax assets (net)	0
	Other non-current assets	169504000
	Total non-current assets	9479927000
2	Current assets
	Inventories	7326060000
	Current financial asset
	Current investments	0
	Trade receivables, current	1295285000
	Cash and cash equivalents	14987000
	Bank balance other than cash and cash equivalents	191265000
	Loans, current	0
	Other current financial assets	132078000
	Total current financial assets	1633615000
	Current tax assets (net)	0
	Other current assets	998551000
	Total current assets	9958226000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19438153000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	511760000
	Other equity	7214128000
	Total equity attributable to owners of parent	7725888000
	Non controlling interest
	Total equity	7725888000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2397445000
	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	20961000
	Total non-current financial liabilities	2418406000
	Provisions, non-current	31860000
	Deferred tax liabilities (net)	435294000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4295000
	Total non-current liabilities	2889855000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2483337000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	233849000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5063755000
	Total Trade payable	5297604000
	Other current financial liabilities	393976000
	Total current financial liabilities	8174917000
	Other current liabilities	618219000
	Provisions, current	29274000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	8822410000
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	11712265000
	Total equity and liabilites	19438153000
	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)
1	Sugar	5629661000	13192379000
2	Cogeneration	859063000	1624822000
3	Bio based Chemicals	1383229000	5390769000
4	Distlliery	2495406000	5939989000
5	Unallocated	0	0
	Total Segment Revenue	10367359000	26147959000
	Less: Inter segment revenue	4610374000	4610374000
	Revenue from operations	5756985000	18531665000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	629036000	243268000
2	Cogeneration	206367000	19058000
3	Bio based Chemicals	98419000	250104000
4	Distlliery	99754000	149381000
5	Unallocated	34742000	239000
	Total Profit before tax	1068318000	662050000
	i. Finance cost	128692000	128692000
	ii. Other Unallocable Expenditure net off Unallocable income	238827000	238827000
	Profit before tax	700799000	-271597000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	7866330000	7866330000
2	Cogeneration	920776000	920776000
3	Bio based Chemicals	4541476000	4541476000
4	Distlliery	6109570000	6109570000
5	Unallocated	0	0
	Total Segment Asset	19438152000	19438152000
	Un-allocable Assets	0	0
	Net Segment Asset	19438152000	19438152000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	7780514000	7780514000
2	Cogeneration	113214000	113214000
3	Bio based Chemicals	1683795000	1683795000
4	Distlliery	1699449000	1699449000
5	Unallocated	0	0
	Total Segment Liabilities	11276972000	11276972000
	Un-allocable Liabilities	435285000	435285000
	Net Segment Liabilities	11712257000	11712257000
	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
	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	-2924000	-3596000
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	2924000	3596000

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			-54030000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			716079000
	Adjustments for decrease (increase) in inventories			689449000
	Adjustments for decrease (increase) in trade receivables, current			585883000
	Adjustments for decrease (increase) in trade receivables, non-current			-22296000
	Adjustments for decrease (increase) in other current assets			-654432000
	Adjustments for decrease (increase) in other non-current assets			6418000
	Adjustments for other financial assets, non-current			62912000
	Adjustments for other financial assets, current			-11733000
	Adjustments for other bank balances			23332000
	Adjustments for increase (decrease) in trade payables, current			-1027871000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-717798000
	Adjustments for increase (decrease) in other non-current liabilities			-983000
	Adjustments for depreciation and amortisation expense			498569000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-6955000
	Adjustments for provisions, non-current			8868000
	Adjustments for other financial liabilities, current			10563000
	Adjustments for other financial liabilities, non-current			8383000
	Adjustments for unrealised foreign exchange losses gains			-37735000
	Adjustments for dividend income			0
	Adjustments for interest income			77969000
	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			-12001000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			40683000
	Net cash flows from (used in) operations			-13347000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-13347000
	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			2770000
	Purchase of property, plant and equipment			712461000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3610000
	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			19344000
	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			84560000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-609397000
	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			3050105000
	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			1217222000
	Repayments of borrowings			2912353000
	Payments of lease liabilities			1719000
	Dividends paid			0
	Interest paid			727515000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			625740000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2996000
	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			2996000
	Cash and cash equivalents cash flow statement at beginning of period			11992000
	Cash and cash equivalents cash flow statement at end of period			14988000

Signatory Details
Name of signatory	Naresh Khetan
Designation of person	Chief Financial Officer
Place	mumbai
Date	24-May-2025