GOACARBON2023-07-012023-09-30 GOACARBON2023-07-012023-09-30 GOACARBON2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member GOACARBON2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member GOACARBON2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 509567 GOACARBON NOTLISTED Goa Carbon Limited Equity 2023-04-01 2024-03-31 2023-10-20 2023-10-09 INR Lakhs Half yearly 15:00:00 16:35:00 2023-10-20 2023-10-20 true Cash Flow Direct Not applicable Single segment Manufacture and Sale of Calcined Petroleum Coke 2023-07-01 2023-09-30 Unaudited Standalone 2242507000.00 18796000.00 2261303000.00 1860848000.00 0.00 -262414000.00 54464000.00 53075000.00 6201000.00 159378000.00 1871552000.00 389751000.00 0.00 389751000.00 104737000.00 -4623000.00 100114000.00 0.00 289637000.00 0.00 0.00 0.00 0.00 289637000.00 873000.00 290510000.00 0.00 0.00 91511000.00 10 31.65 0.00 0.00 0.00 31.65 0.00 1. The above financial results have been reviewed by the audit committee and approved by the Board of Directors at their respective meetings held on 20th October, 2023. 2. The statutory auditors of the Company have conducted a limited review of the above unaudited financial results for the quarter and six months ended 30th September, 2023. An unqualified report has been issued by them thereon. 3. Due to the maintenance work and absence of viable orders, the plants of the Company were shut down during the quarter ended 30th Sept, 2023 as under: Sr.no. Particulars Quarter ended Quarter ended Quarter ended Sept 30, 2023 June 30, 2023 Sept 30, 2022 Plant units 1 Goa 29 - 1 2 Bilaspur 1 15 30 3 Paradeep - 19 20 4. The Company has filed Draft Letter of Offer (DLOF) with SEBI on December 23, 2022 and subsequently received final observations from SEBI dated February 9, 2023, for the raising of funds, through issue and allotment of equity shares of face value of Rs. 10 each (“Equity Shares”) for an aggregate amount of up to Rs. 20,000.00 lakhs on Rights basis to the eligible equity shareholders of the Company, as on the record date (to be notified subsequently), subject to receipt of regulatory/ Statutory approvals, in accordance with the applicable laws including the provisions of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, Securities Exchange Board of India (Listing and Obligations and Disclosure Requirements) Regulation, 2015 and the Companies Act, 2013 and rules made thereunder, as amended from time to time (“Rights Issue”). 5. The Company's appeal to the High Court of Bombay at Goa against the order of the Income Tax Appellate Tribunal which had confirmed the disallowance of the deduction under section 80HHC of the Income Tax Act, 1961 for Assessment Years 1993-94 to 2004-05 was allowed by the High Court vide its order dated 21st October, 2010. The income tax department has filed a Special Leave petition before the Honourable Supreme Court. The petition has been admitted and is pending for hearing. The amount of disputed tax and interest paid on this account is Rs 901 lacs. 6. Pursuant to the Order of Hon'ble High Court dated 14 Sept 2023 dismissing the writ petition filed by the Company on 7 Oct 2019 and vacating the stay order on the proceedings of Goa Green Cess as levied by the Government of Goa, the Company has received show cause notices (SCN) dated 22 Sept 2023 for the period FY 2014-15 to FY 2019-20 for principal amount of Cess along with interest and penalty on the same. The Company is in process of evaluating various legal options. 7. The Company operates only in one segment i.e. manufacture and sale of Calcined Petroleum Coke. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 6064152000.00 53231000.00 6117383000.00 4477131000.00 0.00 506951000.00 106313000.00 149874000.00 12070000.00 306053000.00 5558392000.00 558991000.00 0.00 558991000.00 150142000.00 -6663000.00 143479000.00 0.00 415512000.00 0.00 0.00 0.00 0.00 415512000.00 3962000.00 419474000.00 0.00 0.00 91511000.00 10 45.41 0.00 0.00 0.00 45.41 0.00 Other Expenses 159378000.00 Other Expenses 306053000.00 226136000.00 42139000.00 0.00 0.00 0.00 0.00 0.00 73179000.00 0.00 0.00 0.00 7023000.00 7023000.00 129593000.00 478070000.00 1687076000.00 0.00 1341707000.00 255656000.00 331361000.00 0.00 4560000.00 1933284000.00 0.00 83880000.00 3704240000.00 0.00 0.00 4182310000.00 91511000.00 2028086000.00 2119597000.00 2119597000.00 90000000.00 0.00 0.00 90000000.00 0.00 8015000.00 0.00 0.00 98015000.00 1038450000.00 601731000.00 11777000.00 1651958000.00 222523000.00 7084000.00 83133000.00 0.00 1964698000.00 2062713000.00 4182310000.00 6272163000.00 0.00 0.00 0.00 0.00 1609000.00 4217522000.00 0.00 106313000.00 0.00 0.00 0.00 1949938000.00 0.00 0.00 0.00 111067000.00 114791000.00 1953661000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12140000.00 2324287000.00 2322991000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594000.00 26101000.00 0.00 1660067000.00 0.00 1675918000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500000000.00 3593566000.00 0.00 0.00 160144000.00 145730000.00 0.00 0.00 -3399440000.00 230139000.00 0.00 230139000.00 25517000.00 255656000.00 935000.00 4293000.00 62000.00 331000.00