INTEGRATED FILING — Other than Banks



General information about company

Scrip code 123456
NSE Symbol GIRIRAJ
MSEI Symbol NOTLISTED
ISIN INE614Z01017
Name of Company Giriraj Civil Developers Limited
Type of company SME
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 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 Civil
Start date and time of board meeting 29-May-2025   14:00:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No such defaults


Financial Results — Other than Bank
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-Oct-2024 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 Standalone Standalone
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 Revenue From Operations
Revenue from operations 2230066000 2947085000
Other income 31898000 44083000
Total Income 2261964000 2991168000
2 Expenses
(a) Cost of materials consumed 1642651000 2287109000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -59798000 -250463000
(d) Employee benefit expense 45846000 85764000
(e) Finance costs 21384000 32897000
(f) Depreciation and amortisation expense 7850000 14541000
(g) Other Expenses
1 Direct expenses 365182000 527826000
2 Other Expenses 33727000 50262000
Total other expenses 398909000 578088000
Total expenses 2056842000 2747936000
3 Profit before exceptional and extraordinary items and tax 205122000 243232000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 205122000 243232000
6 Extraordinary items 0 0
7 Profit before tax 205122000 243232000
8 Tax Expense
Current tax 52774000 61264000
Deferred tax 2655000 3144000
Total tax expenses 55429000 64408000
9 Net Profit Loss for the period from continuing operations 149693000 178824000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 149693000 178824000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 149693000 178824000
17 Details of equity share capital
Paid-up equity share capital 239205000 239205000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.26 7.48
Diluted earnings (loss) per share from continuing and discontinued operations 6.26 7.48
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 243232000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 14541000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -1383000
Other adjustments for non-cash items -3144000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 5092000
Total adjustments to profit (loss) 15106000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -271484000
Adjustments for decrease (increase) in trade receivables -336100000
Adjustments for decrease (increase) in other current assets -612320000
Adjustments for increase (decrease) in trade payables 964013000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions -5514000
Total adjustments for working capital -261405000
Total adjustments for reconcile profit (loss) -246299000
Net cash flows from (used in) operations -3067000
Dividends received 0
Interest paid 32897000
Interest received 32825000
Income taxes paid (refund) 61939000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -65078000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -65078000
4 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 5092000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships -24549000
Proceeds from sales of property plant and equipment 0
Purchase of property plant and equipment 39162000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 32825000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items 23304000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities 23304000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 82877000
Repayments of borrowings 9486000
Dividends paid 0
Interest paid 32898000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 40493000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 40493000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1281000
6 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 -1281000
Cash and cash equivalents cash flow statement at beginning of period 78042000
Cash and cash equivalents cash flow statement at end of period 76761000


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 239205000
Reserves and surplus 1072078000
Money received against share warrants
Total shareholders' funds 1311283000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 19190000
Deferred tax liabilities (net) 3079000
Foreign currency monetary item translation difference liability account
Other long-term liabilities 587520000
Long-term provisions 0
Total non-current liabilities 609789000
6 Current liabilities
Short-term borrowings 154851000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 39113000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 465193000
Total Trade payable 504306000
Other current liabilities 322793000
Short-term provisions 5820000
Total current liabilities 987770000
Total equity and liabilities 2908842000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 120573000
Producing properties
Intangible assets 452000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 121025000
ii Non-current investments 92319000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 478614000
viii Other non-current assets 212053000
Total non-current assets 904011000
Current assets
Current investments 0
Inventories 700296000
Trade receivables 666532000
Cash and cash equivalents 2564000
Bank balance other than cash and cash equivalents 74196000
Short-term loans and advances 9717000
Other current assets 551526000
Total current assets 2004831000
Total assets 2908842000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details
Name of signatory
Designation of person
Place
Date


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 GIRIRAJ CIVIL DEVELOPERS LIMITED Prasham Shah Director Remuneration Approved 72000000000 0 0
2 GIRIRAJ CIVIL DEVELOPERS LIMITED Mahesh K. Shah Relative of Director Remuneration Approved 240000000000 0 0
3 GIRIRAJ CIVIL DEVELOPERS LIMITED Reshal Shah Relative of Director Remuneration Approved 60000000000 0 0
4 GIRIRAJ CIVIL DEVELOPERS LIMITED Quizal Shah Relative of Director Remuneration Approved 120000000000 0 0
5 GIRIRAJ CIVIL DEVELOPERS LIMITED Mamta Shah Relative of Director Remuneration Approved 120000000000 0 0
Total value of transaction during the reporting period 612000000000