Integrated Filing — IndAS

General information about company
Scrip Code	514167
NSE Symbol	GANECOS
MSEI Symbol	NOTLISTED
ISIN	INE845D01014
Name of company	GANESHA ECOSPHERE 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	17-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	The Group is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder.
Start date and time of board meeting	24-May-2025   13:15:00
End date and time of board meeting	24-May-2025   16:00:00
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	3443799000	14655402000
	Other income	47278000	179387000
	Total income	3491077000	14834789000
2	Expenses
(a)	Cost of materials consumed	2443398000	9041641000
(b)	Purchases of stock-in-trade	11141000	50507000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-356610000	38217000
(d)	Employee benefit expense	229977000	882127000
(e)	Finance costs	96486000	380854000
(f)	Depreciation, depletion and amortisation expense	137263000	549689000
(f)	Other Expenses
1	Power & Fuel	295158000	1231403000
2	Other Expenses	309717000	1305751000
	Total other expenses	604875000	2537154000
	Total expenses	3166530000	13480189000
3	Total profit before exceptional items and tax	324547000	1354600000
4	Exceptional items	0	0
5	Total profit before tax	324547000	1354600000
6	Tax expense
7	Current tax	54834000	252763000
8	Deferred tax	31710000	70190000
9	Total tax expenses	86544000	322953000
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	238003000	1031647000
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	-450000	-450000
16	Total profit (loss) for period	237553000	1031197000
17	Other comprehensive income net of taxes	-39711000	-38472000
18	Total Comprehensive Income for the period	197842000	992725000
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	254570000	254570000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		11252177000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.38	40.74
	Diluted earnings (loss) per share from continuing operations	9.38	40.74
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	9.38	40.74
	Diluted earnings (loss) per share from continuing and discontinued operations	9.38	40.74
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. n n2. The above consolidated financial results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on May 24, 2025. n n3. 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 nine months ended December 31, 2024 and December 31, 2023 respectively. n n4. The Statutory Auditors have carried out audit of the consolidated financial results for the year ended March 31, 2025 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 & have issued an unmodified opinion thereon. n n5. On March 31, 2025, the Group has made an allotment of 1,10,000 Fully Paid-up Equity Shares having face value of Rs. 10/- each, at an issue price of Rs. 1,035/- per share (including a premium of Rs. 1,025/- per share), to the Promoter Group, pursuant to the exercise of the right of conversion of 1,10,000 warrants into equity shares, out of 14,49,000 warrants earlier allotted on preferential basis under Chapter V of the SEBI (Issue of Capital & Disclosure Requirements) Regulations, 2018. Consequent to the allotment, the total Paid-up Equity Share Capital of the Parent Company stands increased to Rs. 2,545.70 Lakh comprising of 2,54,56,984 Equity Shares having face value of Rs. 10/- each. n n6.During the year, the Parent Company has made an investment of Rs. 294.00 Lakh, towards subscription of 29,40,000 equity shares of Rs 10 each of Ganesha Recycling Chain Private Limited, an associate company of the Parent Company, incorporated on September 10, 2024 as a joint venture company (JVC) in collaboration with Race Eco Chain Limited. n n7. The Board has recommended Final dividend, subject to the approval of members of the Company at the forthcoming Annual General Meeting, of Rs. 3/- per share on Equity Shares of Rs. 10/- each, for the financial year 2024-25. n n8. Previous periods’ figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. n n^ Pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme, 2021, Ganesha Employees' Welfare Trust is holding 37,063 (March 31, 2024: 39,194) Equity Shares of the Parent Company, which have been reduced while computing basic and diluted earnings per share.

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	9162249000
	Capital work-in-progress	509665000
	Investment property	94736000
	Goodwill	1346000
	Other intangible assets	4076000
	Intangible assets under development	3000000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	203350000
	Trade receivables, non-current
	Loans, non-current	167995000
	Other non-current financial assets	83175000
	Total non-current financial assets	454520000
	Deferred tax assets (net)
	Other non-current assets	654080000
	Total non-current assets	10883672000
2	Current assets
	Inventories	3554124000
	Current financial asset
	Current investments	200441000
	Trade receivables, current	1715748000
	Cash and cash equivalents	1160831000
	Bank balance other than cash and cash equivalents	56598000
	Loans, current	2413000
	Other current financial assets	41455000
	Total current financial assets	3177486000
	Current tax assets (net)
	Other current assets	1726729000
	Total current assets	8458339000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	19342011000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	254570000
	Other equity	11252177000
	Total equity attributable to owners of parent	11506747000
	Non controlling interest
	Total equity	11506747000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3683710000
	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	3683710000
	Provisions, non-current	91288000
	Deferred tax liabilities (net)	213094000
	Deferred government grants, Non-current	486065000
	Other non-current liabilities
	Total non-current liabilities	4474157000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1877799000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	11299000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	795627000
	Total Trade payable	806926000
	Other current financial liabilities	514106000
	Total current financial liabilities	3198831000
	Other current liabilities	75064000
	Provisions, current	49698000
	Current tax liabilities (Net)	4218000
	Deferred government grants, Current	33296000
	Total current liabilities	3361107000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	7835264000
	Total equity and liabilites	19342011000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	The amount of Properties, plant and equipment includes Right-of-use-assets (ROU) of Rs. 116.91 lakh

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 (loss)/gain on defined benefit obligations	-1861000	-295000
2	Re-measurement (loss)/gain on financial instrument (Equity)	-45023000	-45023000
	Total Amount of items that will not be reclassified to profit and loss	-46884000	-45318000
2	Income tax relating to items that will not be reclassified to profit or loss	-7173000	-6846000
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	-39711000	-38472000

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			1354600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			366190000
	Adjustments for decrease (increase) in inventories			-540599000
	Adjustments for decrease (increase) in trade receivables, current			-339495000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-740137000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			60070000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			81821000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			518351000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			18415000
	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			1224000
	Adjustments for dividend income			0
	Adjustments for interest income			140665000
	Adjustments for share-based payments			20207000
	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			1207000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2861000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-690550000
	Net cash flows from (used in) operations			664050000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			250420000
	Other inflows (outflows) of cash			-1250000
	Net cash flows from (used in) operating activities			412380000
	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			73167000
	Other cash payments to acquire equity or debt instruments of other entities			189570000
	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			9620000
	Purchase of property, plant and equipment			2077578000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			6172000
	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			160000000
	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			47307000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1050464000
	Net cash flows from (used in) investing activities	-1252762000
	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			85387000
	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			2385836000
	Repayments of borrowings			815515000
	Payments of lease liabilities			0
	Dividends paid			113885000
	Interest paid			274742000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			300000000
	Net cash flows from (used in) financing activities			1567081000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			726699000
	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			726699000
	Cash and cash equivalents cash flow statement at beginning of period			434132000
	Cash and cash equivalents cash flow statement at end of period			1160831000