GAYAHWS2023-10-012023-12-31 GAYAHWS2023-10-012023-12-31 GAYAHWS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member GAYAHWS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member GAYAHWS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member GAYAHWS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member GAYAHWS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541546 GAYAHWS NOTLISTED Gayatri Highways Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-05 INR Lakhs Third quarter 12:35:00 14:40:00 2024-02-13 2024-02-13 Not applicable Single segment Construction, invest, operations and maintenance of roads, highways, vehicle bridges and tunnels and toll roads on BOT, BOOT, BOLT, EPC basis or in any manner 2023-10-01 2023-12-31 Unaudited Standalone 1800000.00 7579000.00 9379000.00 0.00 0.00 0.00 92000.00 52186000.00 204000.00 13734000.00 66216000.00 -56837000.00 0.00 -56837000.00 125000.00 0.00 125000.00 0.00 -56962000.00 0.00 0.00 0.00 0.00 -56962000.00 0.00 -56962000.00 -56962000.00 0.00 479304000.00 2 -0.24 -0.24 0.00 0.00 -0.24 -0.24 1.The Unaudited Standalone Financial Results were reviewed by the Audit Committee on 13th February 2024 and approved by the Board of Directors at their meeting held on 13th February 2024 2.The standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended. 3.The Standalone Financial Results for the quarter ended and nine months ended 31st December 2023 along with previous periods presented, as restated under Ind AS, have been subjected to Limited Review by the statutory auditors of the Company. An unqualified report has been issued by them thereon. 4.The Company primarly engaged in the business of construction, invest, operations and maintenance of roads, highways, vehicle bridges and tunnels and toll roads on BOT, BOOT, BOLT, EPC basis or in any manner , which is as per Indian Accounting Standard - 108 on Operating Segment is considered to be the only reportable business segement. The company is operating in India which is considered as a single geographical segment. 5.The company had defaulted in repayment of Term Loan and interest there on to the extent of Rs.5,447.87 Lakhs and the same is outstanding as on 31st December 2023. Interest on this term loan was recognized only on principal amount, as the company has not received any Balance confirmation from IL&FS Financial Services Limited (IFIN). 6.The Exceptional items of Rs.17,172.85 Lakhs includes Rs.35,060.36 Lakhs of Investments impaired and written off and Rs.17,887.51 Lakhs of Loans payable written back during the year ended 31st March 2023. 7.The Other income for the period 9 months ended 31.12.2022 include Dividend income of Rs.990.35 Lakhs from group companies. 8.The figures of the previous year / periods have been regrouped / reclassified, wherever considered necessary to correspond with the current period's classification / disclosure. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 5400000.00 22237000.00 27637000.00 0.00 0.00 0.00 276000.00 156399000.00 607000.00 18439000.00 175721000.00 -148084000.00 0.00 -148084000.00 508000.00 0.00 508000.00 0.00 -148592000.00 0.00 0.00 0.00 0.00 -148592000.00 0.00 -148592000.00 -148592000.00 0.00 479304000.00 2 -0.62 -0.62 0.00 0.00 -0.62 -0.62 Operating and Maintenance Expenses 10300000.00 Other Expenses 3434000.00 Operating and Maintenance Expenses 11769000.00 Other Expenses 6670000.00 0.00 0.00 0.00 0.00