Integrated Filing — IndAS



General information about company
Scrip Code 532980
NSE Symbol GOKUL
MSEI Symbol NOTLISTED
ISIN INE020J01029
Name of company GOKUL REFOILS AND SOLVENT 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 28-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 The Company is primarily engaged in business of Agro based commodity which constitute a single Reportable Segment.
Start date and time of board meeting 28-May-2025   13:00:00
End date and time of board meeting 28-May-2025   18:00:00
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 8600662000 35108500000
Other income 102285000 284474000
Total income 8702947000 35392974000
2 Expenses
(a) Cost of materials consumed 3786879000 29315893000
(b) Purchases of stock-in-trade 4208563000 4396000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 287960000 49677000
(d) Employee benefit expense 52129000 205851000
(e) Finance costs 77949000 333705000
(f) Depreciation, depletion and amortisation expense 30212000 116047000
(f) Other Expenses
1 Other Expenses 171786000 777573000
Total other expenses 171786000 777573000
Total expenses 8615478000 35194746000
3 Total profit before exceptional items and tax 87469000 198228000
4 Exceptional items 0 0
5 Total profit before tax 87469000 198228000
6 Tax expense
7 Current tax 12798000 38549000
8 Deferred tax 8259000 11594000
9 Total tax expenses 21057000 50143000
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 66412000 148085000
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 66412000 148085000
17 Other comprehensive income net of taxes -1145000 -1819000
18 Total Comprehensive Income for the period 65267000 146266000
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 197990000 197990000
Face value of equity share capital 2 2
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 0.67 1.5
Diluted earnings (loss) per share from continuing operations 0.67 1.5
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 0.67 1.5
Diluted earnings (loss) per share from continuing and discontinued operations 0.67 1.5
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 963412000
Capital work-in-progress 2801000
Investment property 126967000
Goodwill 0
Other intangible assets 40884000
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 278568000
Trade receivables, non-current 0
Loans, non-current 275120000
Other non-current financial assets 28278000
Total non-current financial assets 581966000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1716030000
2 Current assets
Inventories 2199215000
Current financial asset
Current investments 150012000
Trade receivables, current 1595275000
Cash and cash equivalents 181674000
Bank balance other than cash and cash equivalents 399788000
Loans, current 0
Other current financial assets 184110000
Total current financial assets 2510859000
Current tax assets (net) 0
Other current assets 1252686000
Total current assets 5962760000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7678790000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 197990000
Other equity 3247717000
Total equity attributable to owners of parent 3445707000
Non controlling interest 0
Total equity 3445707000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 97165000
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 36158000
Total non-current financial liabilities 133323000
Provisions, non-current 26258000
Deferred tax liabilities (net) 21562000
Deferred government grants, Non-current 0
Other non-current liabilities 2188000
Total non-current liabilities 183331000
Current liabilities
Current financial liabilities
Borrowings, current 2662619000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 131597000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1114635000
Total Trade payable 1246232000
Other current financial liabilities 34066000
Total current financial liabilities 3942917000
Other current liabilities 95071000
Provisions, current 8580000
Current tax liabilities (Net) 3184000
Deferred government grants, Current 0
Total current liabilities 4049752000
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 4233083000
Total equity and liabilites 7678790000
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 1530000 2431000
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 -385000 -612000
5 Total Other comprehensive income -1145000 -1819000



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 198228000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -85076000
Adjustments for decrease (increase) in trade receivables, current -298123000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -220245000
Adjustments for decrease (increase) in other non-current assets 9874000
Adjustments for other financial assets, non-current -1625000
Adjustments for other financial assets, current -32981000
Adjustments for other bank balances 116384000
Adjustments for increase (decrease) in trade payables, current 94076000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 54104000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 116048000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5256000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 23866000
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 70462000
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 -26311000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -4646000
Total adjustments for reconcile profit (loss) -319861000
Net cash flows from (used in) operations -121633000
Dividends received 0
Interest paid -329005000
Interest received 0
Income taxes paid (refund) 29663000
Other inflows (outflows) of cash -7012000
Net cash flows from (used in) operating activities 170697000
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 11987000
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 4646000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 13255000
Proceeds from sales of property, plant and equipment 7395000
Purchase of property, plant and equipment 97030000
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 -3688000
Purchase of other long-term assets 28390000
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 70462000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -47873000
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 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 23181000
Payments of lease liabilities 2202000
Dividends paid 0
Interest paid 329005000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -354388000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -231564000
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 -231564000
Cash and cash equivalents cash flow statement at beginning of period 563250000
Cash and cash equivalents cash flow statement at end of period 331686000





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 M/s. M.R.Pandhi & Associates Yes 30-Sep-2027