5445282025-10-012025-12-315445282025-12-315445282025-04-012025-12-315445282025-10-012025-12-31in-capmkt:OtherExpenses1Member5445282025-04-012025-12-31in-capmkt:OtherExpenses1Member5445282025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445282025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445282025-12-31Statement15445282025-10-012025-12-31Statement15445282025-12-31StatementDynamic1I1Statement15445282025-12-31StatementDynamic1I2Statement15445282025-12-31StatementDynamic1I3Statement15445282025-12-31StatementDynamic1I4Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544528GANESHCPNOTLISTEDINE652V01016Ganesh Consumer Products LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-29INRLakhsQuarterlyThird quarterSingle segmentFood and Allied Products2026-02-0417:50:002026-02-0418:55:00Not applicabletrue1falseNA2025-10-012025-12-31UnauditedStandalone2117456000887300021263290001600146000319000-309780003978800016492000586870002795160001963970000162359000016235900040580000-2020004037800001219810000000121981000106000122087000404129000103.023.02003.023.020.00030.04210.06151. The above unaudited financial results of the company for the quarter ended 31 December 2025 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant rules thereafter and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2. The unaudited financial results of the Company were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 04th February,2026. The Statutory Auditors of the Company have conducted the limited review of the above unaudited financial results. <BR> <BR> 3. The Company is in the business of manufacturing, selling and distribution of packaged consumer staples including wheat-based products, gram-based products, spices and powder of various cereals and pulses. As such, the Company’s business activity falls within a single primary business segment “Food and allied products”, and hence, no additional disclosure with respect to segment information have been made under Indian Accounting Standard – 108 “Operating Segments”. <BR> <BR> 4. During the previous quarter ended 30 September 2025, the Company has completed its Initial Public Offer (IPO) of 12,698,020 equity shares of face value of Rs. 10 each at an issue price of Rs. 322 per share (including a share premium of Rs. 312 per share). The issue comprised of a fresh issue of 4,039,687 equity shares aggregating to Rs. 13,000.00 Lakhs and offer for sale of 8,658,333 equity shares by the selling shareholders aggregating to Rs. 27,879.83 Lakhs, totalling to Rs. 40,879.83 Lakhs. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 29 September 2025. <BR> <BR> The total IPO expenses were estimated to be Rs. 3,394.22 Lakhs (inclusive of tax), now revised to Rs. 3,140.89 Lakhs which are proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds of Rs. 11,920 Lakhs, now revised to Rs. 11,971.05 Lakhs (net of provisional IPO expenses of Rs. 1,080 Lakhs, now revised to Rs. 1,028.95 lakhs) is summarized below: <BR> <BR> (Rs. In Lakhs) <BR> <BR> Objects of the issue as Amount to be utilised Utilised Amount Unutilised Amount upto <BR> per prospectus as per the prospectus upto 31 December 2025 31 December 2025** <BR> <BR> i) Prepayment and/or repayment of <BR> all or a portion of certain outstanding 6,000.00 6,000.00 --- <BR> borrowings availed by Company <BR> <BR> ii) Funding capital expenditure for the <BR> setting up of a roasted gram flour and 4,500.00 246.24 4,253.76 <BR> gram flour manufacturing unit in <BR> Darjeeling, West Bengal <BR> <BR> iii) General corporate purposes* 1,471.05 ---- 1,471.05 <BR> <BR> <BR> * Amount to be utilised for General corporate purposes as per the Prospectus is Rs. 1,420 Lakhs. The incremental amount of Rs 51.05 Lakhs is due to the revision in the estimated IPO expenses. <BR> <BR> **Out of total net proceed which were unutilised as at 31 December 2025, Rs 51.05 lakhs are temporarily kept in current account of the company which are subsequently transferred to designated special current bank account of the Company and balance amount are temporarily invested in the Fixed deposits & also kept in a designated special current bank account of the Company. <BR> <BR> 5. The figures for the quarter and nine months ended 31 December 2024 have been prepared by the management and approved by the Board of Directors of the Company, but have not been subjected to review by the statutory auditors since the requirement of submission of quarterly reviewed financial results is applicable on listing of equity shares of the Company, which was from quarter ended 30 June 2025. However, the management has exercised necessary care and diligence to ensure that the financial results for such period are fairly stated. <BR> <BR> 6. 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 (collectively referred to as "the New Labour Codes") have been notified with effect from 21 November 2025. Whilst the New Labour Codes are effective from 21 November, 2025, the supporting rules are yet to be notified and during transition, the relevant provisions of the existing labour Acts and their respective rules, regulations, notifications, standards, schemes, etc. will continue to remain in force. The Company has assessed the impact of the changes and has recognised an incremental expense of Rs. 28.08 Lakhs in financial results for the quarter and nine months ended 31 December 2025 in accordance with Ind AS 19, read with "FAQs on key accounting implications arising from the New Labour Codes" published by The Institute of Chartered Accountants of India on 26 December 2025.  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 of any further provisions as and when the relevant rules and notifications are notified and become applicable. <BR> <BR> 7. During the Current quarter, the Board of Directors of the Company had approved an Employee Stock Option Scheme (“ESOP”). The said ESOP was further approved by the shareholders of the Company at the Extra-Ordinary General Meeting held on 16th January 2026. No options have been granted under the said ESOP as at 31 December 2025 and accordingly, no expense has been recognised in the financial results for the quarter and period ended 31 December 2025.2025-04-012025-12-31UnauditedStandalone6533614000330590006566673000490601300036960000-986170001090410009795900017603400089960500061269950004396780000439678000107424000375800011118200003284960000000328496000382000328878000404129000108.698.69008.698.690.00030.04210.06150.03 times4.21 times6.15 timesOther Expenses279516000Other Expenses899605000Remeasurement of Defined Benefit Plan142000142000Remeasurement of Defined Benefit Plan51000051000036000128000106000382000Public Issues2025-09-2513000000002025-12-31trueCARE Ratings LimitedfalseNarendra MishraCompany Secretary and Compliance OfficerKolkata2026-02-04Prepayment and/ or repayment of all or a portion of certain outstanding borrowings availed by CompanyNO60000000006000000000Funding capital expenditure for the setting up of a roasted gram flour and gram flour manufacturing unit in Darjeeling, West Bengal.NO4500000000246200000General Corporate purposesNO147110000000Issue related expensesNO1028900000589100000