5095672025-04-012025-06-305095672025-04-012025-06-30in-capmkt:OtherExpenses1Member5095672025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15095672025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares509567GOACARBONNOTLISTEDINE426D01013Goa Carbon LimitedMain BoardEquity2025-04-012026-03-312025-08-132025-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacture and Sale of Calcined Petroleum Coke2025-08-1315:30:002025-08-1317:15:00Not applicablefalsefalseThe Company has not defaulted on Loans and Debt Securities.2025-04-012025-06-30UnauditedStandalone199250100017184000200968500022639230000-448353000596170004935200077090001952660002127514000-1178290000-117829000-8046000-30258000-383040000-795250000000-795250005621000-73904000915110000-8.69000-8.690 1. The unaudited financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 13, 2025. The above results have been subjected to limited review by the statutory auditors of the Company. The review report of the statutory auditors is unmodified. <BR> <BR> 2. The figures for the quarter ended March 31, 2025 represents the difference between the audited figures in respect of full financial year and the published unaudited figures for the nine months December 31, 2024. <BR> <BR> 3. The Company operates only in one segment i.e. manufacture and sale of Calcined Petroleum Coke. <BR> <BR> 4. The Company does not have any subsidiary/associate/joint venture company (ies), as on June 30, 2025. Hence consolidated financial results are not required to be prepared. <BR> <BR> 5. Following the dismissal of the Company’s writ petition by the Hon’ble High Court of Bombay at Goa on September 14, 2023, the stay on the applicability of Goa Green Cess was removed. Subsequently, on September 22, 2023, the Company had received Show Cause Notices for unpaid cess covering the period from FY 2014–15 to FY 2022–23. <BR> <BR> In response, the Company had filed a Special Leave Petition before the Hon’ble Supreme Court on November 11, 2023, challenging the constitutional validity of the said levy and based on Hon’ble Supreme Court’s direction the Company deposited 50% of demand amount under protest and remaining 50% of the demand amount was stayed. Accordingly, the Company has deposited cess amounting to Rs. 349 lakhs under protest from FY 2014–15 to FY 2024-25 being 50% of total demand raised (out of which Rs. 31 lakhs pertaining to FY 2024-25 paid during the current quarter). The Company is also voluntarily filing monthly returns and depositing 50% of self-assessed Cess under protest to be in compliance of Hon’ble Supreme Court’s directives and does not expect any material impact of this matter on the financial results. <BR> <BR> 6. On March 19, 2025, the Company had received an assessment order under Section 143(3) of the Income-tax Act, 1961 for Assessment Year 2023-24 under the faceless assessment scheme, raising a demand of INR 7,371 lakhs on account of disallowances under Sections 68 and 37 of the Act. The Company had filed a Writ Petition before the Hon’ble High Court of Bombay at Goa on the grounds of violation of principles of natural justice, as no opportunity of being heard was provided. The Hon’ble High Court of Bombay at Goa vide its order dated July 14, 2025 quashed and set aside both the assessment order and the corresponding demand notice. The Court directed the Income Tax Department to serve a fresh notice upon the Company and thereafter to pass a fresh assessment order after taking into consideration the Company’s submissions. Other Expenses195266000Remeasurements of the defined benefit plans-750000Equity instruments through other comprehensive income723600064860008650005621000