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	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	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

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	5795045000	18702512000
	Other income	92539000	166626000
	Total income	5887584000	18869138000
2	Expenses
(a)	Cost of materials consumed	5753137000	12427500000
(b)	Purchases of stock-in-trade	47337000	177982000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2224847000	1246094000
(d)	Employee benefit expense	349124000	1253516000
(e)	Finance costs	130747000	717881000
(f)	Depreciation, depletion and amortisation expense	128429000	500569000
(f)	Other Expenses
1	Stores and Spare consumed	16474000	376073000
2	Power and Fuel	156167000	717419000
3	Packing, Forwarding and Storage	87491000	248660000
4	Repairs and Maintenance	18549000	363653000
5	Selling Expenses	114471000	294416000
6	Rent , Rates and Taxes	10577000	36029000
7	Insurance	14926000	55007000
8	Professional Charges	37582000	130915000
9	General Expenses (Including travelling,telephone, etc.)	287793000	332656000
10	Audit Fees and Tax Audit Fees & Other Expenses	2231000	6147000
	Total other expenses	746261000	2560975000
	Total expenses	4930188000	18884517000
3	Total profit before exceptional items and tax	957396000	-15379000
4	Exceptional items	0	0
5	Total profit before tax	957396000	-15379000
6	Tax expense
7	Current tax	473000	2381000
8	Deferred tax	237647000	216387000
9	Total tax expenses	238120000	218768000
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	719276000	-234147000
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	719276000	-234147000
17	Other comprehensive income net of taxes	-1273000	-3240000
18	Total Comprehensive Income for the period	718003000	-237387000
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	511760000	511760000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4960884000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.05	-5.11
	Diluted earnings (loss) per share from continuing operations	14.05	-5.11
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	14.05	-5.11
	Diluted earnings (loss) per share from continuing and discontinued operations	14.05	-5.11
24	Debt equity ratio	0.0091	0.0091
25	Debt service coverage ratio	0.0027	0.0027
26	Interest service coverage ratio	0.206	0.0094
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	8615495000
	Capital work-in-progress	221979000
	Investment property	0
	Goodwill	0
	Other intangible assets	8527000
	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	25000
	Trade receivables, non-current	30658000
	Loans, non-current	0
	Other non-current financial assets	118810000
	Total non-current financial assets	149493000
	Deferred tax assets (net)	0
	Other non-current assets	170957000
	Total non-current assets	9318306000
2	Current assets
	Inventories	7397133000
	Current financial asset
	Current investments	0
	Trade receivables, current	1382245000
	Cash and cash equivalents	122512000
	Bank balance other than cash and cash equivalents	191265000
	Loans, current	0
	Other current financial assets	132920000
	Total current financial assets	1828942000
	Current tax assets (net)	0
	Other current assets	1006509000
	Total current assets	10232584000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	19550890000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	511760000
	Other equity	7307884000
	Total equity attributable to owners of parent	7819644000
	Non controlling interest	0
	Total equity	7819644000
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)	434114000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4295000
	Total non-current liabilities	2888675000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2496696000
	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	5072223000
	Total Trade payable	5306072000
	Other current financial liabilities	402440000
	Total current financial liabilities	8205208000
	Other current liabilities	606858000
	Provisions, current	29274000
	Current tax liabilities (Net)	1231000
	Deferred government grants, Current	0
	Total current liabilities	8842571000
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	11731246000
	Total equity and liabilites	19550890000
	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	Sugar	5615028000	13129670000
2	Cogeneration	859063000	1624822000
3	Bio based Chemicals	1391302000	5422161000
4	Distlliery	2495406000	5939989000
5	Unallocated	44620000	202164000
	Total Segment Revenue	10405419000	26318806000
	Less: Inter segment revenue	4610374000	4610374000
	Revenue from operations	5795045000	18702512000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	634946000	259002000
2	Cogeneration	206367000	19058000
3	Bio based Chemicals	112331000	274821000
4	Distlliery	99754000	149381000
5	Unallocated	34743000	240000
	Total Profit before tax	1088141000	702502000
	i. Finance cost	130747000	130747000
	ii. Other Unallocable Expenditure net off Unallocable income	-6825000	-6825000
	Profit before tax	964219000	10799000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	7833232000	7833232000
2	Cogeneration	920776000	920776000
3	Bio based Chemicals	4587342000	4587342000
4	Distlliery	6109570000	6109570000
5	Unallocated	0	0
	Total Segment Asset	19450920000	19450920000
	Un-allocable Assets	100969000	100969000
	Net Segment Asset	19551889000	19551889000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	7814581000	7814581000
2	Cogeneration	113214000	113214000
3	Bio based Chemicals	1668707000	1668707000
4	Distlliery	1699449000	1699449000
5	Unallocated	0	0
	Total Segment Liabilities	11295951000	11295951000
	Un-allocable Liabilities	435294000	435294000
	Net Segment Liabilities	11731245000	11731245000
	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	1273000	3240000
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	-1273000	-3240000

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			-15379000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			717881000
	Adjustments for decrease (increase) in inventories			654981000
	Adjustments for decrease (increase) in trade receivables, current			577569000
	Adjustments for decrease (increase) in trade receivables, non-current			-22865000
	Adjustments for decrease (increase) in other current assets			-656038000
	Adjustments for decrease (increase) in other non-current assets			5813000
	Adjustments for other financial assets, non-current			-11305000
	Adjustments for other financial assets, current			62963000
	Adjustments for other bank balances			23331000
	Adjustments for increase (decrease) in trade payables, current			-992058000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-728988000
	Adjustments for increase (decrease) in other non-current liabilities			-983000
	Adjustments for depreciation and amortisation expense			500569000
	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			13425000
	Adjustments for other financial liabilities, non-current			8383000
	Adjustments for unrealised foreign exchange losses gains			-44586000
	Adjustments for dividend income			0
	Adjustments for interest income			19056000
	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			-12135000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			78814000
	Net cash flows from (used in) operations			63435000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1912000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			61523000
	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			0
	Purchase of property, plant and equipment			712848000
	Proceeds from sales of investment property			2769000
	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			3610000
	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			26125000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-687564000
	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			206173000
	Repayments of borrowings			1887946000
	Payments of lease liabilities			1719000
	Dividends paid			0
	Interest paid			729184000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			637429000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			11388000
	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			11388000
	Cash and cash equivalents cash flow statement at beginning of period			111124000
	Cash and cash equivalents cash flow statement at end of period			122512000