GAYAHWS2024-01-012024-03-31 GAYAHWS2024-01-012024-03-31 GAYAHWS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member GAYAHWS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member GAYAHWS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member GAYAHWS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member GAYAHWS2024-03-31 GAYAHWS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GAYAHWS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541546 GAYAHWS NOTLISTED Gayatri Highways Limited Equity 2023-04-01 2024-03-31 2024-05-29 2024-05-20 INR Lakhs Yearly 16:45:00 21:25:00 2024-05-29 2024-05-29 true Cash Flow Indirect Statement on impact of audit qualification 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 2024-01-01 2024-03-31 Audited Standalone 11800000.00 196835000.00 208635000.00 0.00 0.00 0.00 533000.00 -5469000.00 199000.00 71482000.00 66745000.00 141890000.00 -1000000.00 140890000.00 23000.00 0.00 23000.00 0.00 140867000.00 0.00 0.00 0.00 0.00 140867000.00 479000.00 141346000.00 141346000.00 0.00 479304000.00 2 0.59 0.59 0.00 0.00 0.59 0.59 1. The Audited Standalone Financial Results were reviewed by the Audit Committee on 29th May 2024 and approved by the Board of Directors at their meeting held on 29th May 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 year ended 31st March 2024 have been subjected to Audit by the statutory auditors of the Company. A qualified report has been issued by them thereon. 4.The figures for the quarter ended 31st March 2024 and 31st March 2023 are the balancing figure between the audited figures of the full financial year and the published year-to-date figures upto the 3rd quarter of respective financial years which were subject to Limited Review by the Statutory Auditor of the Company. 5.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. 6.The company had defaulted in repayment of Term Loan and interest there on to the extent of Rs.5015.86 Lakhs and the same is outstanding as on 31st March 2024. 7.The exceptional items of Rs. 10 Lakhs includes Rs.10 Lakhs towards impairment of equity investments for the quarter ended 31st March 2024. And the exceptional items of Rs. 17,172.85 Lakhs includes Rs.18,019.36 Lakhs towards impairment of equity investments, Rs.17041 Lakhs of Instruments entirely equity in nature written off and Rs.17,887.51 Lakhs of Loans payable written off during the quarter ended 31st March 2023.The other income includes liabilities not required written back of Rs.1,792.95 Lakhs for the quarter ended 31.03.2024. 8.The Other income includes Dividend income from group companies of Rs.1115.23 Lakhs for the year (12months) ended 31.03.2023 and Rs.124.88 Lakhs for the quarter (3months) ended 31.03.2023. 9.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 2024-03-31 Audited Standalone 17200000.00 219072000.00 236272000.00 0.00 0.00 0.00 809000.00 150930000.00 806000.00 89921000.00 242466000.00 -6194000.00 -1000000.00 -7194000.00 531000.00 0.00 531000.00 0.00 -7725000.00 0.00 0.00 0.00 0.00 -7725000.00 479000.00 -7246000.00 -7246000.00 0.00 479304000.00 2 -2404038000.00 -0.03 -0.03 0.00 0.00 -0.03 -0.03 Operating & maintenance expenses 2557000.00 Other expenses 68925000.00 Operating & maintenance expenses 14326000.00 Other expenses 75595000.00 1538000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1988417000.00 0.00 0.00 0.00 1988417000.00 0.00 0.00 1989955000.00 0.00 0.00 5234000.00 24408000.00 0.00 245218000.00 274860000.00 2320000.00 3486000.00 280666000.00 0.00 0.00 2270621000.00 479304000.00 -2404038000.00 -1924734000.00 -1924734000.00 2884445000.00 0.00 0.00 2884445000.00 5938000.00 0.00 0.00 0.00 2890383000.00 1172735000.00 12367000.00 119321000.00 1304423000.00 473000.00 76000.00 0.00 0.00 1304972000.00 0.00 0.00 4195355000.00 2270621000.00 150930000.00 0.00 647000.00 0.00 14070000.00 0.00 0.00 79996000.00 0.00 -1565000.00 0.00 5177000.00 0.00 806000.00 0.00 -57011000.00 0.00 0.00 0.00 0.00 0.00 37886000.00 0.00 0.00 0.00 0.00 0.00 -142559000.00 0.00 12605000.00 5411000.00 0.00 0.00 0.00 -4214000.00 0.00 9625000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -117000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9508000.00 0.00 9508000.00 14900000.00 24408000.00 0.00 0.00 Re-measurement (loss)/gain on defined benefit plans 479000.00 Re-measurement (loss)/gain on defined benefit plans 479000.00 479000.00 479000.00 0.00 0.00