Integrated Filing — IndAS



General information about company
Scrip Code 544244
NSE Symbol GALAPREC
MSEI Symbol NOTLISTED
ISIN INE0RE001014
Name of company Gala Precision Engineering 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Springs fasterners and Assemblies
Start date and time of board meeting 27-May-2025   17:30:00
End date and time of board meeting 27-May-2025   19:35:00
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 753110000 2378350000
Other income 14870000 43700000
Total income 767980000 2422050000
2 Expenses
(a) Cost of materials consumed 345150000 1047120000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -14770000 -58130000
(d) Employee benefit expense 72430000 288780000
(e) Finance costs 9170000 38020000
(f) Depreciation, depletion and amortisation expense 20480000 79690000
(f) Other Expenses
1 Other expenses 222160000 692750000
Total other expenses 222160000 692750000
Total expenses 654620000 2088230000
3 Total profit before exceptional items and tax 113360000 333820000
4 Exceptional items -590000 -2560000
5 Total profit before tax 112770000 331260000
6 Tax expense
7 Current tax 16400000 66750000
8 Deferred tax -3570000 -3650000
9 Total tax expenses 12830000 63100000
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 99940000 268160000
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 60000 260000
16 Total profit (loss) for period 100000000 268420000
17 Other comprehensive income net of taxes -5150000 -4060000
18 Total Comprehensive Income for the period 94850000 264360000
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 126970000 126970000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2439150000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.65 23.23
Diluted earnings (loss) per share from continuing operations 8.41 22.56
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 8.65 23.23
Diluted earnings (loss) per share from continuing and discontinued operations 8.41 22.56
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 647370000
Capital work-in-progress 66410000
Investment property 0
Goodwill 0
Other intangible assets 189470000
Intangible assets under development 39220000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 56590000
Total non-current financial assets 56590000
Deferred tax assets (net) 0
Other non-current assets 43130000
Total non-current assets 1042190000
2 Current assets
Inventories 723880000
Current financial asset
Current investments 0
Trade receivables, current 708680000
Cash and cash equivalents 15260000
Bank balance other than cash and cash equivalents 579080000
Loans, current 2970000
Other current financial assets 22840000
Total current financial assets 1328830000
Current tax assets (net) 13490000
Other current assets 88230000
Total current assets 2154430000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3196620000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 126970000
Other equity 2439150000
Total equity attributable to owners of parent 2566120000
Non controlling interest -3630000
Total equity 2562490000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10680000
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 10680000
Provisions, non-current 68980000
Deferred tax liabilities (net) 4830000
Deferred government grants, Non-current
Other non-current liabilities 7370000
Total non-current liabilities 91860000
Current liabilities
Current financial liabilities
Borrowings, current 220490000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7770000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 175420000
Total Trade payable 183190000
Other current financial liabilities 69850000
Total current financial liabilities 473530000
Other current liabilities 61880000
Provisions, current 6860000
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities 542270000
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 634130000
Total equity and liabilites 3196620000
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)
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 1170000 2390000
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 3980000 1670000
5 Total Other comprehensive income -5150000 -4060000



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 331260000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 38020000
Adjustments for decrease (increase) in inventories -147380000
Adjustments for decrease (increase) in trade receivables, current -230560000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -50840000
Adjustments for decrease (increase) in other non-current assets -1570000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 1800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 46490000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 22470000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 79690000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 15110000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 31510000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -13710000
Adjustments for dividend income 0
Adjustments for interest income 25260000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -160000
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 3560000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -230830000
Net cash flows from (used in) operations 100430000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 73020000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 27410000
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 360000
Purchase of property, plant and equipment 272940000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 65870000
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 1750000
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 17780000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -596900000
Net cash flows from (used in) investing activities -919320000
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 1355840000
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 0
Repayments of borrowings 318410000
Payments of lease liabilities 4790000
Dividends paid 0
Interest paid 37390000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -101910000
Net cash flows from (used in) financing activities 893340000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1430000
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 1430000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 1430000





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 SCA AND ASSOCIATES Yes 31-Aug-2027