GANECOS2024-01-012024-03-31 GANECOS2024-01-012024-03-31 GANECOS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member GANECOS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member GANECOS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member GANECOS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member GANECOS2024-03-31 GANECOS2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GANECOS2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GANECOS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GANECOS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 514167 GANECOS NOTLISTED Ganesha Ecosphere Limited Equity 2023-04-01 2024-03-31 2024-05-23 2024-05-16 INR Lakhs Yearly 12:00:00 14:45:00 2024-05-23 2024-05-23 true Cash Flow Indirect Declaration of unmodified opinion Single segment The Group is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. 2024-01-01 2024-03-31 Audited Consolidated 3055320000.00 44586000.00 3099906000.00 1663372000.00 118351000.00 27261000.00 199611000.00 91184000.00 118043000.00 576123000.00 2793945000.00 305961000.00 0.00 305961000.00 74186000.00 15819000.00 90005000.00 0.00 215956000.00 0.00 0.00 0.00 0.00 215956000.00 -1399000.00 214557000.00 0.00 0.00 253470000.00 10 9.66 9.66 0.00 0.00 9.66 9.66 1. The above consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. 2. The above consolidated financial results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on May 23, 2024. 3. Figures for the quarter ended March 31, 2024 and March 31, 2023 represent the difference between the audited figures in respect of full financial year and the unaudited published figures of nine months ended December 31, 2023 and December 31, 2022 respectively. 4. The Statutory Auditors have carried out audit of the consolidated financial results for the year ended March 31, 2024 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 & have issued an unmodified opinion thereon. 5. On January 18, 2024, the Group has made an allotment in its Parent Company, of 14,49,000 Fully Convertible Equity Warrants at an issue price of Rs. 1,035/- (including a premium of Rs. 1,025/-) per Equity Share aggregating to Rs. 14,997.15 Lakh, on receipt of an upfront amount of Rs. 3,750 Lakh, to a member belonging to Promoter and Promoter Group, on Preferential Basis under Chapter V of the SEBI (Issue of Capital & Disclosure Requirements) Regulations, 2018, as amended. The warrants so issued and allotted shall be convertible within a period of 18 months from the date of allotment of Warrants. 6. On February 02, 2024, the Group has made an allotment in its Parent Company, of 35,17,587 Equity Shares of face value of Rs.10/- each at a price of Rs. 995/- per share (including premium of Rs. 985/- per share) aggregating to Rs. 34999.99 Lakh, to eligible Qualified Institutional Buyers under Chapter VI of the SEBI (Issue of Capital & Disclosure Requirements) Regulations, 2018, as amended. Consequent to the said allotment, the total paid up Equity Share Capital of the Parent Company stands increased to Rs. 2,534.70 Lakh comprising of 2,53,46,984 Equity Shares. The Equity Shares issued & allotted as aforesaid rank pari-passu with the existing equity shares of the Parent Company in all respect. 7. During the quarter, the Nomination and Remuneration Committee of the Parent Company at its meeting held on March 07, 2024 has granted 39,194 Employee Stock Options convertible into equal number of Equity Shares of the Parent Company of face value of Rs. 10/- each, to the eligible employees of the Parent Company and its Subsidiaries against 39,194 equity shares held under the Ganesha Employees' Welfare Trust pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme, 2021. Accordingly, the Parent Company has recorded a cost of Rs. 14.86 Lakh in the Statement of Profit and Loss during the quarter and year ended March 31, 2024. 8. The Board has recommended dividend, subject to the approval of members at the forthcoming Annual General Meeting, of Rs. 3/- per share on Equity Shares of Rs. 10 each, for the financial year 2023-24. 10. Previous periods’ figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. ^ Pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme, 2021, Ganesha Employees' Welfare Trust is holding 39,194 equity shares of the Parent Company, which have been reduced while computing basic and diluted earnings per share. Single segment 2023-04-01 2024-03-31 Audited Consolidated 11229270000.00 146300000.00 11375570000.00 6948906000.00 232709000.00 -272160000.00 750294000.00 449004000.00 486820000.00 2190908000.00 10786481000.00 589089000.00 0.00 589089000.00 209833000.00 -26461000.00 183372000.00 0.00 405717000.00 0.00 0.00 0.00 0.00 405717000.00 1653000.00 407370000.00 0.00 0.00 253470000.00 10 10267685000.00 18.15 18.15 0.00 0.00 18.15 18.15 Other Expenses 281247000.00 Power & Fuel 294876000.00 Other Expenses 1067110000.00 Power & Fuel 1123798000.00 0.00 7703815000.00 710811000.00 94736000.00 1346000.00 2338000.00 0.00 0.00 0.00 59262000.00 0.00 144000.00 61340000.00 120746000.00 0.00 347652000.00 8981444000.00 3013522000.00 275648000.00 1379769000.00 434132000.00 1097808000.00 200000.00 24433000.00 3211990000.00 6162000.00 1032134000.00 7263808000.00 16245252000.00 253470000.00 10267685000.00 10521155000.00 10521155000.00 3713147000.00 0.00 0.00 3713147000.00 70050000.00 149751000.00 226851000.00 4159799000.00 274756000.00 745905000.00 426451000.00 1447112000.00 50523000.00 44052000.00 8036000.00 14575000.00 1564298000.00 0.00 0.00 5724097000.00 16245252000.00 The amount of Properties, plant and equipment includes Right-of-use-assets (ROU) of Rs. 118.52 lakh 438613000.00 -208884000.00 -184310000.00 0.00 -347751000.00 0.00 0.00 0.00 0.00 -37087000.00 0.00 -11748000.00 0.00 474448000.00 0.00 11533000.00 0.00 0.00 0.00 420000.00 0.00 102859000.00 1486000.00 0.00 0.00 -11285000.00 0.00 -4267000.00 0.00 18309000.00 607398000.00 0.00 0.00 0.00 170598000.00 -1978000.00 434822000.00 0.00 0.00 219533000.00 0.00 0.00 0.00 0.00 0.00 7978000.00 1566779000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 615000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125759000.00 0.00 -1057410000.00 0.00 -2271534000.00 0.00 0.00 3399707000.00 375000000.00 0.00 0.00 0.00 0.00 1528848000.00 2599730000.00 0.00 0.00 43581000.00 432072000.00 0.00 0.00 2228172000.00 391460000.00 0.00 391460000.00 42672000.00 434132000.00 Re-measurement gain/loss on defined benefit obligations -1944000.00 Re-measurement gain/loss on defined benefit obligations 2089000.00 -1944000.00 2089000.00 -545000.00 436000.00 Income tax relating to items that will not be reclassified to profit or loss 0.00 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00