5095672025-10-012025-12-315095672025-04-012025-12-315095672025-10-012025-12-31in-capmkt:OtherExpenses1Member5095672025-04-012025-12-31in-capmkt:OtherExpenses1Member5095672025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15095672025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25095672025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15095672025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares509567GOACARBONNOTLISTEDINE426D01013Goa Carbon LimitedMain BoardEquity2025-04-012026-03-312026-01-212026-01-12INRLakhsQuarterlyThird quarterSingle segmentManufacture and Sale of Calcined Petroleum Coke2026-01-2115:00:002026-01-2116:35:00Not applicablefalsefalseThe Company has not defaulted on Loans and Debt Securities.2025-10-012025-12-31UnauditedStandalone193580200063981000199978300020360060000-122099000608190006835100083420001576160002209035000-2092520000-20925200024744000-322000244220000-2336740000000-233674000-1451000-2351250009151100010-25.54-25.5400-25.54-25.541. The Unaudited financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on January 21, 2026. 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 Company operates only in one segment i.e. manufacture and sale of Calcined Petroleum Coke. <BR> <BR> 3. Due to scheduled maintenance activities and in order to optimize the operations, the Company’s plants remained under shutdown during the quarter ended December 31, 2025, as follows: <BR> Goa Plant – 49 days and Bilaspur Plant – 92 days. <BR> <BR> 4. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as statutory impact of new Labour codes under Employee benefit expense in the results for the period ended December 31, 2025. The incremental impact amounts to Rs. 38 lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 5. During the current quarter, pending matters related to Income Tax for AY 1998–99, AY 1999–00, AY 2009–10, AY 2010-11 and AY 2015-16 were closed. Accordingly, the Company has received refund of Rs.758 lakhs in respect of receivable balances along with interest of Rs.464 lakhs on such refunds (recognized under Other Income). Further, based on the latest communication received from the Department, the Company has created a provision of Rs. 247 lakhs against the balances receivable pertaining to AY 1994–95. This provision has been recognized under Current Tax. <BR> <BR> 6. During the quarter ended on September 30, 2025, the Company reassessed the recoverability of its deferred tax assets in accordance with applicable accounting standards. In light of the absence of reasonable certainty regarding the availability of sufficient future taxable profits, the Company had reversed deferred tax assets amounting to Rs. 741.16 lakhs, which has been recognized as part of the tax expense for the period. <BR> <BR> 7. The Company does not have any subsidiary/associate/joint venture company (ies), as on December 31, 2025. Hence consolidated financial results are not required to be prepared. <BR> <BR> 8. 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. 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. <BR> <BR> Subsequently, the Company received Notices for FY 2023-24 and FY 2024-25. The Company has deposited Rs. 349 lakhs under protest from FY 2014 -15 to FY 2024 - 25, representing 50% of the total demand raised for the said period.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.2025-04-012025-12-31UnauditedStandalone4953005000108822000506182700047454300000-73596000178814000178120000243020004758010005528871000-4670440000-4670440001669800043535000602330000-5272770000000-527277000-2596000-5298730009151100010-57.62-57.6200-57.62-57.62Other Expenses157616000Other Expenses475801000Remeasurements of the defined benefit plans -750000Equity instruments through other comprehensive income -379000-1129000Remeasurements of the defined benefit plans -2250000Equity instruments through other comprehensive income -405000-2655000322000-59000-1451000-2596000