GFSTEELS2025-10-012025-12-31GFSTEELS2025-04-012025-12-31GFSTEELS2025-10-012025-12-31in-capmkt:OtherExpenses1MemberGFSTEELS2025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares513343GFSTEELSNOTLISTEDINE534A01028GRAND FOUNDRY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-10INRLakhsQuarterlyThird quarterSingle segmentBright Steel Bars2026-02-1312:00:002026-02-1314:30:00Not applicablefalsefalseNo defaults on Loans and Debt Securities2025-10-012025-12-31UnauditedStandalone000000297000134900007160002362000-23620000-23620000000-23620000000-23620000-23620001217200004-0.08-0.0800-0.08-0.081. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of Companies Act, 2013 read with rule 3 of of Companies (Indian Accounting Standards) Rules, 2015 and relevant ammendment thereafter <BR> <BR> 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meetings held on 13th February 2025 and the statutory auditors of company have conducted a "Limited review report" of the above financial results for the quarter and nine months ended 31st December, 2025, in accordance with Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations 2015. <BR> <BR> 3. The previous period and year figures have been regrouped/ reclassifed wherever necessary. <BR> During the period, the New Promoters have acquired a controlling / substantial equity stake in Grand Foundry Limited <BR> 4. During the period the New Promoters have acquired a substantial equity stake in Grand Foundry Limited in accordance with the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations 2011and other applicable laws <BR> The Old Promoters of the Company, vide Share Purchase Agreement dated 26 June 2025, agreed to sell their shareholding of 21350260 equity shares, representing 70.16 percent of the total paid-up equity share capital of the Company <BR> Consequent to this, and pursuant to Regulations 3(1) and 4 of the SEBI (SAST) Regulations, 2011 an Open Offer was announced on 03 July 2025 for the acquisition of 7911800 equity shares at Rs.2 per equity share, representing 26 percent of the paid-up equity share capital. <BR> As part of the acquisition process <BR> Mr. Rakesh Kumar Bansal acquired a total of 4271452 equity shares, comprising: 4270072 equity shares acquired through the Share Purchase Agreement; and 1380 equity shares acquired through the Open Offer on 31 December 2025. <BR> Mr. Gaurav Goyal acquired 17080288 equity shares of the Company through the Share Purchase Agreement on 02 January 2026. <BR> These acquisitions have resulted in a change in control and reconstitution of the Promoter Group of the Company. <BR> <BR> 5. As on reporting date the financial information and accounting records of the acquired entity are currently under review and reconciliation. The Company is in the process of evaluating the accounting treatment, including assessment of fair valuation and applicability of relevant Accounting Standards or Ind AS requirements. Pending completion of such evaluation, the financial impact if any cannot be presently determined and shall be appropriately accounted for in subsequent reporting period(s) wherever required. <BR> 6.The Company is engaged in the business of Bright Steel Bars and hence has only one reporting segment as per IND AS 108 operating segment.2025-04-012025-12-31UnauditedStandalone0000009470003715000023990007061000-70610000-70610000000-70610000000-70610000-70610001217200004-0.23-0.2300-0.23-0.23Other Expenses716000Other Expenses2399000