Integrated Filing — IndAS



General information about company
Scrip Code 570005
NSE Symbol GATECHDVR
MSEI Symbol NA
ISIN INE224E01036
Name of company GACM Technologies 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 26-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 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 Single segment
Description of single segment Consultancy, Financial and Technology services
Start date and time of board meeting 26-May-2025   14:30:00
End date and time of board meeting 26-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
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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 Appilicabe



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 41398000 120448000
Other income 6235000 9187000
Total income 47633000 129635000
2 Expenses
(a) Cost of materials consumed 2140000 12696000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 10500000 35611000
(e) Finance costs 0 3127000
(f) Depreciation, depletion and amortisation expense 6326000 12593000
(f) Other Expenses
1 Other Expenses 5172000 20298000
Total other expenses 5172000 20298000
Total expenses 24138000 84325000
3 Total profit before exceptional items and tax 23495000 45310000
4 Exceptional items 0 0
5 Total profit before tax 23495000 45310000
6 Tax expense
7 Current tax -3641000 0
8 Deferred tax 11805000 8164000
9 Total tax expenses 8164000 8164000
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 15331000 37146000
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 15331000 37146000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 15331000 37146000
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 798793000 798793000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve -307529000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.02 0.06
Diluted earnings (loss) per share from continuing operations 0.02 0.06
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 0.02 0.06
Diluted earnings (loss) per share from continuing and discontinued operations 0.02 0.06
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 16406000
Capital work-in-progress 25000000
Investment property 0
Goodwill 0
Other intangible assets 90032000
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 119185000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 119185000
Deferred tax assets (net) 0
Other non-current assets 164016000
Total non-current assets 414639000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 143081000
Cash and cash equivalents 8370000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 25688000
Total current financial assets 177139000
Current tax assets (net) 0
Other current assets 0
Total current assets 177139000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 591778000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 798793000
Other equity -307529000
Total equity attributable to owners of parent 491264000
Non controlling interest
Total equity 491264000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 1018000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 64255000
Total non-current liabilities 65273000
Current liabilities
Current financial liabilities
Borrowings, current 0
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 3787000
Total Trade payable 3787000
Other current financial liabilities 0
Total current financial liabilities 3787000
Other current liabilities 31420000
Provisions, current 34000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 35241000
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 100514000
Total equity and liabilites 591778000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. The above audited standalone financial results for the quarter and year ended 31 March 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 26 May 2025 and have been audited by the statutory auditors of the Company. An unqualified opinion has been issued by them thereon. n n2. The above financial results are also available on the stock exchanges websites i.e. www.bseindia.com, www.nseindia.com and the Company website www.gacmtech.com. n n3. The Company is engaged only in the business of software and financial consultancy services. Accordingly, there are no separate reportable segments as per Ind AS 108 on `Operating Segment. n n4. An amount of Rs. 155.00 lakhs paid towards stamp duty and ROC fees for the increase in authorised share capital, being capital in nature, was deducted from other equity. n n5. The figures of the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures with respect to full financial year and published unaudited year to date figures upto the third quarter ended 31 December 2024 and 31 December 2023 respectively, which were subject to limited review. n n6. Previous year/ period figures have been regrouped and recast, whereever necessary, in line with current period presentation.



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)
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 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 45310000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -43945000
Adjustments for decrease (increase) in other current assets -6891000
Adjustments for decrease (increase) in other non-current assets -131008000
Adjustments for other financial assets, non-current -8164000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 3787000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 10244000
Adjustments for increase (decrease) in other non-current liabilities 64255000
Adjustments for depreciation and amortisation expense 12593000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 0
Adjustments for dividend income 0
Adjustments for interest income 0
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -99129000
Net cash flows from (used in) operations -53819000
Dividends received 0
Interest paid -3127000
Interest received -5666000
Income taxes paid (refund) 1657000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -58015000
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 117685000
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 134086000
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 5666000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -246105000
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 399396000
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 -78547000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 3127000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -15500000
Net cash flows from (used in) financing activities 302222000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1898000
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 -1898000
Cash and cash equivalents cash flow statement at beginning of period 10268000
Cash and cash equivalents cash flow statement at end of period 8370000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 Gorantla & Co. Yes 30-Sep-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-Aug-2024
Amount Raised 34028705700000
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 Fund have been Utilised as per the Objects of the Issue
Comments of the auditors, if any Fund have been Utilised as per the Objects of the Issue
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 To finance the capital expenditure towards purchase of software & hardware and servers NA 137675000 0 122495000 0
2 To repay or prepay, in Full or in part, of certain Borrowings availed by our Company through adjustment against the Entitlement of Promoter and Promoter Group NA 70000000 0 70000000 0
3 700nTo invest in Gayiadi Fintech Private Limited, Wholly Owned Subsidiary Company to finance its capital expenditure NA 49685000 0 49685000 0
4 To make Acquisitions of Businesses in similar or Complementary Space NA 38000000 0 38000000 0
5 To meet General corporate purposes NA 99036000 0 96172000 0
6 To meet the expenses of the Issue NA 5000000 0 5000000 0


Signatory Details
Name of signatory Sujata Suresh Jain
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 26-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 GACM Technologies Limited GAYIADI Fintech Private Limited Wholly ownednSubsidiary Investment 1000000000 NA 49685000 1500000 51185000 Textual Information(1)
2 GACM Technologies Limited GAYIADI Fintech Private Limited Wholly ownednSubsidiary Loan 1000000000 NA 1580000 49685000 530000 Textual Information(2)
3 GACM Technologies Limited GAYIADI Fintech Private Limited Wholly ownednSubsidiary Loan 1000000000 NA 50735000 49685000 530000 Textual Information(3)
4 GACM Technologies Limited G.A. Capital Management Private Limited Private company in which a director or manager or his relative is a member or director Loan 1000000000 NA 10250000 0 2018000 Loan 0.1 1 to 3 Years Unsecured Busines Purpose Textual Information(4)
5 GACM Technologies Limited G.A. Capital Management Private Limited Private company in which a director or manager or his relative is a member or director Loan 1000000000 NA 68000000 0 2018000 Loan 0.1 1 to 3 Years Unsecured Busines Purpose Textual Information(5)
6 GACM Technologies Limited G.A. Capital Management Private Limited Private company in which a director or manager or his relative is a member or director Loan 1000000000 NA 68000000 0 2018000 Loan 0.1 1 to 3 Years Unsecured Busines Purpose Textual Information(6)
7 GACM Technologies Limited G.A. Capital Management Private Limited Private company in which a director or manager or his relative is a member or director Loan 1000000000 NA 9894000 0 2018000 Loan 0.1 1 to 3 Years Unsecured Busines Purpose Textual Information(7)
8 GACM Technologies Limited G.A. Capital Management Private Limited Private company in which a director or manager or his relative is a member or director Loan 1000000000 NA 1662000 0 2018000 Loan 0.1 1 to 3 Years Unsecured Busines Purpose Textual Information(8)
9 GACM Technologies Limited Arka Insurance Broking Private Limited Private company in which a director or manager or his relative is a member or director Any other transaction Technical Services 1000000000 NA 3306000 63826000 39826000
10 GACM Technologies Limited Arka Insurance Broking Private Limited Private company in which a director or manager or his relative is a member or director Any other transaction Dues received 1000000000 NA 28170000 63826000 39826000
11 GACM Technologies Limited Arka Insurance Broking Private Limited Private company in which a director or manager or his relative is a member or director Advance 1000000000 NA 0 80000000 80000000 Textual Information(9)
12 GACM Technologies Limited JVTR Consultants Private Limited Private company in which a director or manager or his relative is a member or director Any other transaction Software Purchase 1000000000 NA 23600000 41680000 4580000
13 GACM Technologies Limited JVTR Consultants Private Limited Private company in which a director or manager or his relative is a member or director Any other transaction Dues received 1000000000 NA 13500000 41680000 4580000
14 GACM Technologies Limited WeXL Edu Private Limited Private company in which a director or manager or his relative is a member or director Advance 1000000000 NA 0 25000000 25000000
15 GACM Technologies Limited Mr. Jonna Venkata Tirupati Rao Managing Director Remuneration 6000000 NA 3120000 3120000 0
16 GACM Technologies Limited Mr. Srinivas Maya Whole time Director Remuneration 1573000 NA 1320000 879000 0
17 GACM Technologies Limited Mr. Nellutla Venkateswara Rao Independent Director Any other transaction Sitting Fee 210000 NA 210000 65000 95000
18 GACM Technologies Limited Mr. Anil Takur Independent Director Any other transaction Sitting Fee 210000 NA 210000 0 105000
19 GACM Technologies Limited Mr. Mugatha Narendra Babu Director And CFO Remuneration 962000 NA 962000 520000 0
20 GACM Technologies Limited Mrs. Sujata Suresh Jain Company Seceratery Remuneration 646000 NA 646000 200000 0
Total value of transaction during the reporting period 334850000



Text Block
Textual Information(1) Investments
Textual Information(2) Loans and Advances given
Textual Information(3) Loans and Advances returned from Company
Textual Information(4) Loans and Advances given
Textual Information(5) Investments
Textual Information(6) Payment against Investment
Textual Information(7) Loans and Advances returned
Textual Information(8) Interest Income
Textual Information(9) Advance towards software purchase