Integrated Filing — IndAS



General information about company
Scrip Code 500171
NSE Symbol GHCL
MSEI Symbol NOTLISTED
ISIN INE539A01019
Name of company GHCL 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 08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Apr-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 Soda Ash
Start date and time of board meeting 08-May-2025   12:00:00
End date and time of board meeting 08-May-2025   13:45:00
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 7814700000 31834800000
Other income 233400000 877400000
Total income 8048100000 32712200000
2 Expenses
(a) Cost of materials consumed 2282700000 9292400000
(b) Purchases of stock-in-trade 479600000 1204600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -351900000 46400000
(d) Employee benefit expense 281700000 1139800000
(e) Finance costs 40800000 161200000
(f) Depreciation, depletion and amortisation expense 282700000 1115400000
(f) Other Expenses
1 Power, fuel and water expenses 1540200000 6106300000
2 Other expenses 1400600000 5285400000
Total other expenses 2940800000 11391700000
Total expenses 5956400000 24351500000
3 Total profit before exceptional items and tax 2091700000 8360700000
4 Exceptional items 0 0
5 Total profit before tax 2091700000 8360700000
6 Tax expense
7 Current tax 524500000 2143500000
8 Deferred tax 64500000 -24300000
9 Total tax expenses 589000000 2119200000
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 1502700000 6241500000
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 1502700000 6241500000
17 Other comprehensive income net of taxes -35100000 -5600000
18 Total Comprehensive Income for the period 1467600000 6235900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1502700000 6241500000
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 1467600000 6235900000
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 957500000 957500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 33930900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.72 65.5
Diluted earnings (loss) per share from continuing operations 15.7 65.34
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 15.72 65.5
Diluted earnings (loss) per share from continuing and discontinued operations 15.7 65.34
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 18074600000
Capital work-in-progress 2556100000
Investment property 0
Goodwill 0
Other intangible assets 194000000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 171400000
Trade receivables, non-current
Loans, non-current 5900000
Other non-current financial assets 190300000
Total non-current financial assets 367600000
Deferred tax assets (net) 377300000
Other non-current assets 748600000
Total non-current assets 22318200000
2 Current assets
Inventories 6256500000
Current financial asset
Current investments 6341800000
Trade receivables, current 2097500000
Cash and cash equivalents 986300000
Bank balance other than cash and cash equivalents 3472700000
Loans, current 68200000
Other current financial assets 57200000
Total current financial assets 13023700000
Current tax assets (net) 0
Other current assets 255500000
Total current assets 19535700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 41853900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 957500000
Other equity 33930900000
Total equity attributable to owners of parent 34888400000
Non controlling interest
Total equity 34888400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 615300000
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 190500000
Total non-current financial liabilities 805800000
Provisions, non-current 57200000
Deferred tax liabilities (net) 2421100000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 3284100000
Current liabilities
Current financial liabilities
Borrowings, current 359800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 354000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1297600000
Total Trade payable 1651600000
Other current financial liabilities 926300000
Total current financial liabilities 2937700000
Other current liabilities 578800000
Provisions, current 164900000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3681400000
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 6965500000
Total equity and liabilites 41853900000
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
1 Re-measurement gains/(losses) on defined benefit plans - not to benreclassified subsequently to profit & loss -46900000 -37600000
2 Re-measurement gains/(losses) on investments in equity sharesnclassified as FVOCI - not to be reclassified subsequently to profit & loss 3100000 29800000
Total Amount of items that will not be reclassified to profit and loss -43800000 -7800000
2 Income tax relating to items that will not be reclassified to profit or loss -11800000 -5700000
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 3100000 3500000
5 Total Other comprehensive income -35100000 -5600000



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 8360700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 157800000
Adjustments for decrease (increase) in inventories 254200000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -301200000
Adjustments for decrease (increase) in other current assets 64500000
Adjustments for decrease (increase) in other non-current assets 1700000
Adjustments for other financial assets, non-current -2400000
Adjustments for other financial assets, current 27700000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -278800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -30800000
Adjustments for increase (decrease) in other non-current liabilities 6800000
Adjustments for depreciation and amortisation expense 1115400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 38700000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 44300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 22100000
Adjustments for dividend income 2000000
Adjustments for interest income 328500000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -430200000
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 -86600000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 272700000
Net cash flows from (used in) operations 8633400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2254600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6378800000
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 130000000
Purchase of property, plant and equipment 3148900000
Proceeds from sales of investment property 17705000000
Purchase of investment property 19554100000
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 4397100000
Purchase of other long-term assets 3425000000
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 2000000
Interest received 317300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -3576600000
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 11000000
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 994300000
Payments of lease liabilities 15800000
Dividends paid 1143500000
Interest paid 142200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -18400000
Net cash flows from (used in) financing activities -2303200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 499000000
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 499000000
Cash and cash equivalents cash flow statement at beginning of period 487300000
Cash and cash equivalents cash flow statement at end of period 986300000





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 S.R. BATLIBOI & Co. LLP Yes 31-Jul-2027