Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol GODHA
MSEI Symbol NOTLISTED
ISIN INE925Y01036
Name of company Godha Cabcon & Insulation 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 14-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 22-May-2025   15:00:00
End date and time of board meeting 22-May-2025   16:30:00
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 Statement on impact of audit qualification
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 2025-03-31
Indicate Company website link for updated RPT policy of the Company www.godhacabcon.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
NOT APPLICABLE



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 691551000 1755538000
Other income 39150000 39351000
Total income 730701000 1794889000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 695308000 1447849000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10992000 198479000
(d) Employee benefit expense 556000 2941000
(e) Finance costs 2564000 6125000
(f) Depreciation, depletion and amortisation expense 328000 3696000
(f) Other Expenses
1 Other Expenses 1257000 43272000
Total other expenses 1257000 43272000
Total expenses 689021000 1702362000
3 Total profit before exceptional items and tax 41680000 92527000
4 Exceptional items 0 0
5 Total profit before tax 41680000 92527000
6 Tax expense
7 Current tax 9829000 23443000
8 Deferred tax -554000 -2630000
9 Total tax expenses 9275000 20813000
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 32405000 71714000
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 32405000 71714000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 32405000 71714000
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 913740000 913740000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.04 0.08
Diluted earnings (loss) per share from continuing operations 0.04 0.08
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 0.04 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.08
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 4346000
Capital work-in-progress 0
Investment property 0
Goodwill 0
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 381000
Other non-current assets 644000
Total non-current assets 5371000
2 Current assets
Inventories 121085000
Current financial asset
Current investments 0
Trade receivables, current 881300000
Cash and cash equivalents 3275000
Bank balance other than cash and cash equivalents 104037000
Loans, current 1328809000
Other current financial assets 6903000
Total current financial assets 2324324000
Current tax assets (net) 3092000
Other current assets 274380000
Total current assets 2722881000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2728252000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 913740000
Other equity 81081000
Total equity attributable to owners of parent 994821000
Non controlling interest
Total equity 994821000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 693800000
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 693800000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 693800000
Current liabilities
Current financial liabilities
Borrowings, current 92202000
Trade payables, 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 946627000
Total Trade payable 946627000
Other current financial liabilities
Total current financial liabilities 1038829000
Other current liabilities 727000
Provisions, current 75000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1039631000
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 1733431000
Total equity and liabilites 2728252000
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 Construction related material incl steel 691551000 758163000
2 Agriculture & Other 0 997375000
Total Segment Revenue 691551000 1755538000
Less: Inter segment revenue
Revenue from operations 691551000 1755538000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction related material incl steel 44573000 44869000
2 Agriculture & Other 0 57479000
Total Profit before tax 44573000 102348000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 44573000 102348000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction related material incl steel 121085000 121085000
2 Agriculture & Other 2607166000 2607166000
Total Segment Asset 2728251000 2728251000
Un-allocable Assets 0 0
Net Segment Asset 2728251000 2728251000
4 Segment Liabilities
Segment Liabilities
1 Construction related material incl steel 934948000 934948000
2 Agriculture & Other 798482000 798482000
Total Segment Liabilities 1733430000 1733430000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1733430000 1733430000
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
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



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 92527000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1267000
Adjustments for decrease (increase) in inventories 198479000
Adjustments for decrease (increase) in trade receivables, current -687237000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -274380000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1204985000
Adjustments for other bank balances -99728000
Adjustments for increase (decrease) in trade payables, current 946313000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 726000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3696000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -185000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -2602000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 169000
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) 190000
Other adjustments for non-cash items -8988000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1127603000
Net cash flows from (used in) operations -1035076000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 23443000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1058519000
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 15000000
Purchase of property, plant and equipment 339000
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 169000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 31675000
Net cash flows from (used in) investing activities 46505000
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 247500000
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 766869000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1267000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1013102000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1088000
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 1088000
Cash and cash equivalents cash flow statement at beginning of period 2187000
Cash and cash equivalents cash flow statement at end of period 3275000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Disclaimer of opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Parin patwari & co. Yes 31-Oct-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 1794889000 1794889000
2 Total Expenditure 1702362000 1702362000
3 Net Profit/(Loss) 69084000 69084000
4 Earnings Per Share 0.08 0.08
5 Total Assets 2728251000 2728251000
6 Total Liabilities 1733430000 1733430000
7 Net Worth 994821000 994821000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above


Text Block


Signatories detail
Name of CEO / Managing director Tathagata Sarkar
Name of CFO Tathagata Sarkar
Name of audit committee chairman NIKHIL VASANTBHAI GAJJAR
Name of statutory auditor Parin H Patwari
Name of other signatory, if any, with designation
Place Indore
Date 22-May-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-Aug-2024
Amount Raised 99000000000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Working capitalnrequirements,nincluding repayment ornprepayment thereof,nmeeting variousnexpenditure of thenCompany includingncontingencies;; (b)ncapital expenditure,strategic initiatives;nand/ or (e) generalncorporate purposenincluding towardsndevelopment,nrefurbishment andnrenovation of ournassets (c) any other costnincurred towards thenmain business objectsnof the Company; andn(d) financing ofnbusiness opportunities, NO 99000000000000 20249999850000 0 0


Signatory Details
Name of signatory Tathagata Sarkar
Designation of person Director
Place Indore
Date 22-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Godha Cabcon & Insulation Limited Diwakar Sharma Managing Director Remuneration 660000 NA 330000 0 0
2 Godha Cabcon & Insulation Limited Mayuri Ruparelia Independent Director Remuneration 80000 NA 40000 0 0
3 Godha Cabcon & Insulation Limited Nikhil Gajjar Independent Director Remuneration 80000 NA 40000 0 0
4 Godha Cabcon & Insulation Limited Ankit Gupta Company Secretary Remuneration 165000 NA 90000 0 0
Total value of transaction during the reporting period 500000