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 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 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



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 48398000 136550000
Other income 6264000 9217000
Total income 54662000 145767000
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 13630000 43785000
(e) Finance costs 0 3127000
(f) Depreciation, depletion and amortisation expense 7298000 14691000
(f) Other Expenses
1 Other Expenses 5205000 20675000
Total other expenses 5205000 20675000
Total expenses 28273000 94974000
3 Total profit before exceptional items and tax 26389000 50793000
4 Exceptional items 0 0
5 Total profit before tax 26389000 50793000
6 Tax expense
7 Current tax -3520000 505000
8 Deferred tax 12413000 9039000
9 Total tax expenses 8893000 9544000
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 17496000 41249000
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 17496000 41249000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 17496000 41249000
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 798793000 798793000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve -302330000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.07
Diluted earnings (loss) per share from continuing operations 0.03 0.07
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 0.03 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.07
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 17096000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 104231000
Intangible assets under development 61000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 68000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 217019000
Total non-current financial assets 285019000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 467346000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 160535000
Cash and cash equivalents 8478000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 27213000
Total current financial assets 196226000
Current tax assets (net) 0
Other current assets 0
Total current assets 196226000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 663572000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 798793000
Other equity -302330000
Total equity attributable to owners of parent 496463000
Non controlling interest
Total equity 496463000
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
Total non-current financial liabilities 0
Provisions, non-current 1018000
Deferred tax liabilities (net) 854000
Deferred government grants, Non-current 0
Other non-current liabilities 124372000
Total non-current liabilities 126244000
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 3786000
Total Trade payable 3786000
Other current financial liabilities
Total current financial liabilities 3786000
Other current liabilities 36539000
Provisions, current 540000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 40865000
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 167109000
Total equity and liabilites 663572000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. The above audited consolidated 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 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 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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 50793000
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 -52002000
Adjustments for decrease (increase) in other current assets -7821000
Adjustments for decrease (increase) in other non-current assets -181881000
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 0
Adjustments for increase (decrease) in trade payables, non-current 3787000
Adjustments for increase (decrease) in other current liabilities 14715000
Adjustments for increase (decrease) in other non-current liabilities 124372000
Adjustments for depreciation and amortisation expense 14691000
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) -92303000
Net cash flows from (used in) operations -41510000
Dividends received 0
Interest paid -3127000
Interest received -5666000
Income taxes paid (refund) 1763000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -45812000
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 186136000
Proceeds from sales of investment property 0
Purchase of investment property 68000000
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 -248470000
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 0
Proceeds from issuing other equity instruments 399396000
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 -88485000
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 292284000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1998000
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 -1998000
Cash and cash equivalents cash flow statement at beginning of period 10476000
Cash and cash equivalents cash flow statement at end of period 8478000





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