Integrated Filing — IndAS



General information about company
Scrip Code 542351
NSE Symbol GLOSTERLTD
MSEI Symbol NOTLISTED
ISIN INE350Z01018
Name of company GLOSTER 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   12:30:00
End date and time of board meeting 29-May-2025   15:45:00
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 2783389000 7347846000
Other income 103357000 261409000
Total income 2886746000 7609255000
2 Expenses
(a) Cost of materials consumed 1353764000 4087640000
(b) Purchases of stock-in-trade 304573000 394423000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 132450000 -533354000
(d) Employee benefit expense 340721000 1294547000
(e) Finance costs 105196000 241053000
(f) Depreciation, depletion and amortisation expense 124138000 497542000
(f) Other Expenses
1 Other Expenses 507501000 1639532000
Total other expenses 507501000 1639532000
Total expenses 2868343000 7621383000
3 Total profit before exceptional items and tax 18403000 -12128000
4 Exceptional items 0 0
5 Total profit before tax 18403000 -12128000
6 Tax expense
7 Current tax 49004000 188089000
8 Deferred tax -7379000 -66747000
9 Total tax expenses 41625000 121342000
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 -23222000 -133470000
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 -23222000 -133470000
17 Other comprehensive income net of taxes -60563000 85113000
18 Total Comprehensive Income for the period -83785000 -48357000
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 109433000 109433000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 10724953000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.12 -12.2
Diluted earnings (loss) per share from continuing operations -2.12 -12.2
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 -2.12 -12.2
Diluted earnings (loss) per share from continuing and discontinued operations -2.12 -12.2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES GIVEN IN PDF SUBMISSION



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 8818790000
Capital work-in-progress 839824000
Investment property 134147000
Goodwill 1624878000
Other intangible assets 576965000
Intangible assets under development 7443000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1099134000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 122904000
Total non-current financial assets 1222038000
Deferred tax assets (net) 4730000
Other non-current assets 239540000
Total non-current assets 13468355000
2 Current assets
Inventories 3076636000
Current financial asset
Current investments 29970000
Trade receivables, current 1318438000
Cash and cash equivalents 225455000
Bank balance other than cash and cash equivalents 27065000
Loans, current 509435000
Other current financial assets 37347000
Total current financial assets 2147710000
Current tax assets (net) 108606000
Other current assets 1378756000
Total current assets 6711708000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 20180063000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 109433000
Other equity 10724953000
Total equity attributable to owners of parent 10834386000
Non controlling interest 0
Total equity 10834386000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3492333000
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 107380000
Total non-current financial liabilities 3599713000
Provisions, non-current 77371000
Deferred tax liabilities (net) 634448000
Deferred government grants, Non-current 0
Other non-current liabilities 688455000
Total non-current liabilities 4999987000
Current liabilities
Current financial liabilities
Borrowings, current 2182285000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 91873000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 704564000
Total Trade payable 796437000
Other current financial liabilities 371832000
Total current financial liabilities 3350554000
Other current liabilities 884235000
Provisions, current 49380000
Current tax liabilities (Net) 61521000
Deferred government grants, Current 0
Total current liabilities 4345690000
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 9345677000
Total equity and liabilites 20180063000
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)
1 Jute goods 2118920000 6426091000
2 Cables 664469000 921755000
Total Segment Revenue 2783389000 7347846000
Less: Inter segment revenue 0 0
Revenue from operations 2783389000 7347846000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jute goods 185626000 392051000
2 Cables -60874000 -177613000
Total Profit before tax 124752000 214438000
i. Finance cost 105196000 105196000
ii. Other Unallocable Expenditure net off Unallocable income 1153000 1153000
Profit before tax 18403000 -12128000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jute goods 13217617000 13217617000
2 Cables 5833342000 5833342000
Total Segment Asset 19050959000 19050959000
Un-allocable Assets 1129104000 1129104000
Net Segment Asset 20180063000 20180063000
4 Segment Liabilities
Segment Liabilities
1 Jute goods 4357638000 4357638000
2 Cables 4353591000 4353591000
Total Segment Liabilities 8711229000 8711229000
Un-allocable Liabilities 634447000 634447000
Net Segment Liabilities 9345676000 9345676000
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
1 Re-measurements of post employment benefit obligations 44618000 43923000
2 Changes in the fair value of equity instruments at FVOCI -96562000 27409000
Total Amount of items that will not be reclassified to profit and loss -51944000 71332000
2 Income tax relating to items that will not be reclassified to profit or loss 8619000 -13781000
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 0 0
5 Total Other comprehensive income -60563000 85113000



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 -12128000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 241053000
Adjustments for decrease (increase) in inventories -1532762000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -1986785000
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 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 2062289000
Adjustments for depreciation and amortisation expense 497542000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -4729000
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 -176000
Adjustments for dividend income 1104000
Adjustments for interest income 40315000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 1875000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 652000
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) -762460000
Net cash flows from (used in) operations -774588000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 214298000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -988886000
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 6704000
Purchase of property, plant and equipment 2290522000
Proceeds from sales of investment property 374074000
Purchase of investment property 57283000
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 128075000
Purchase of other long-term assets 0
Cash advances and loans made to other parties -5000000
Cash receipts from repayment of advances and loans made to other parties -470000000
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 1104000
Interest received 33714000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -2269134000
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 3892803000
Repayments of borrowings 54009000
Payments of lease liabilities 0
Dividends paid 218348000
Interest paid 194466000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -18899000
Net cash flows from (used in) financing activities 3407081000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 149061000
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 149061000
Cash and cash equivalents cash flow statement at beginning of period 76394000
Cash and cash equivalents cash flow statement at end of period 225455000





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 Price Waterhouse and Co Chartered Accountants LLP Yes 30-Nov-2026