5423512026-01-012026-03-315423512026-03-315423512025-03-315423512025-04-012026-03-315423512026-01-012026-03-31in-capmkt:OtherExpenses1Member5423512025-04-012026-03-31in-capmkt:OtherExpenses1Member5423512026-03-31OtherNoncurrentFinancialAssetsDomain15423512026-03-31OtherNoncurrentFinancialAssetsDomain25423512026-03-31OtherNoncurrentAssetsDomain15423512026-03-31OtherCurrentFinancialAssetsDomain15423512026-03-31OtherCurrentAssetsDomain15423512026-03-31OtherNoncurrentFinancialLiabilitiesDomain15423512026-03-31OtherNoncurrentFinancialLiabilitiesDomain25423512026-03-31OtherNoncurrentLiabilitiesDomain15423512026-03-31OtherCurrentFinancialLiabilitiesDomain15423512026-03-31OtherCurrentFinancialLiabilitiesDomain25423512026-03-31OtherCurrentLiabilitiesDomain15423512026-01-012026-03-31in-capmkt:ReportableSegments1Member5423512026-01-012026-03-31in-capmkt:ReportableSegments2Member5423512025-04-012026-03-31in-capmkt:ReportableSegments1Member5423512025-04-012026-03-31in-capmkt:ReportableSegments2Member5423512026-01-012026-03-31in-capmkt:ReportableSegments1Member5423512026-01-012026-03-31in-capmkt:ReportableSegments2Member5423512025-04-012026-03-31in-capmkt:ReportableSegments1Member5423512025-04-012026-03-31in-capmkt:ReportableSegments2Member5423512026-01-012026-03-31in-capmkt:ReportableSegments1Member5423512026-03-31in-capmkt:ReportableSegments1Member5423512026-01-012026-03-31in-capmkt:ReportableSegments2Member5423512026-03-31in-capmkt:ReportableSegments2Member5423512026-01-012026-03-31in-capmkt:ReportableSegments1Member5423512026-03-31in-capmkt:ReportableSegments1Member5423512026-01-012026-03-31in-capmkt:ReportableSegments2Member5423512026-03-31in-capmkt:ReportableSegments2Member5423512026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423512026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25423512025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423512025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25423512026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542351GLOSTERLTDNOTLISTEDINE350Z01018GLOSTER LIMITEDMain BoardEquity2025-04-012026-03-312026-05-232026-05-16INRLakhsQuarterlyFourth quarterMulti segment2026-05-2312:30:002026-05-2317:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated37839650008064100038646060002936754000343224000-11284930004299510001967180001615410007960910003735786000128820000012882000040974000579400046768000082052000000082052000290300084955000109433000107.57.5007.57.5Notes : <BR> <BR> 1. The consolidated financial results include the results of Gloster Limited (the "Holding Company") and its wholly owned subsidiary companies namely Gloster Lifestyle Limited, Gloster Specialities Limited, Gloster Nuvo Limited, Fort Gloster Industries Limited and Network Industries Limited (the Holding Company and its subsidiaries hereinafter referred to as the "Group"). <BR> 2. The above consolidated financial results have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 23rd May, 2026. <BR> 3. The Holding Company's Board has recommended a dividend of 200 % i.e. Rs. 20/- per equity share for the financial year ended 31st March, 2026. The payment is subject to approval of the shareholders at the ensuing Annual General Meeting. <BR> <BR> 4. On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Board of Directors, which is the Chief Operating Decision Maker ('CODM') and considering the economic characteristics of the operations, the Group is of the view that it operates in two business segments 'Jute Goods' and 'Cables & Other Electrical Products'. Cables & Other Electrical Products business represents the operations of the subsidiary Company - Fort Gloster Industries Limited, which started its operations in the quarter ended 30th June, 2024. <BR> 5. In respect of the consolidated financial results, figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures of respective financial year and published unaudited figures for nine months ended 31st December, 2025 and 31st December, 2024 respectively. <BR> 6. The Hon’ble National Company Law Tribunal (NCLT), vide its order dated 27th September 2019, held that the trademark “Gloster” (included in the carrying value of trademarks as at 31st March 2026 amounting to Rs. 1,107.34 lakhs) is an asset of Fort Gloster Industries Limited, a subsidiary of the Holding Company. This order was set aside by the Hon’ble National Company Law Appellate Tribunal (NCLAT) vide its order dated 25th January 2024.Subsequently, the Hon’ble Supreme Court of India, vide its order dated 22nd January 2026 disposed of the appeals and held that neither the NCLT nor NCLAT have jurisdiction to adjudicate over the said matter and that the parties may litigate upon the matter in any other court. At the same time, the Supreme Court did not disturb the position, that the trademark “Gloster” is owned by Fort Gloster Industries Limited. 2 applications filed by Gloster Cables Limited at Hyderabad Commercial Court and Delhi High Court are being contested by the Subsidiary & it's Holding Company and necessary legal recourse in the matter is also being taken. Accordingly, no adjustment in the financial results has been considered necessary in this regard. <BR> 7. "The predecessor Statutory Auditors of the Holding Company have issued a modified conclusion vide their report dated August 8, 2025 on Consolidated Financial Results of the Group for the quarter ended June 30, 2025. This modified conclusion pertains to the difference in view on the basis of revenue recognition adopted by the material subsidiary in relation to a contract with a customer which in view of the predecessor auditor, the material subsidiary is only arranging for those goods and services to be provided by the vendors to the customer and is accordingly not acting as a ‘Principal’ and should have recognised revenue on a net basis under the principles of Ind AS 115, Revenue from contracts with customers. <BR> <BR> Subsequently, the Board of Directors of the Holding Company and its material subsidiary has taken opinion of independent accounting experts who have affirmed that the material subsidiary is acting as a ‘Principal’ for both goods and services in respect of the aforesaid contract with customer as per the relevant provisions of Ind AS 115. In view of the above, revenue in respect of the aforesaid contract for both goods and services continues to be recognised on gross basis which in the opinion of the management is in compliance with the applicable accounting standards." <BR> <BR> 8. The Scheme of amalgamation of Gloster Lifestyle Limited and Gloster Specialities Limited (‘Transferor Companies’) both wholly owned subsidiaries of the Company with Gloster Limited ('Transferee Company') has been filed with Hon’ble National Company Law Tribunal, Kolkata Bench (“NCLT”). The matter was heard on 14th February 2026 and NCLT has reserved it for Order. Pending approval of the Scheme by the Hon'ble National Company Law Tribunal, Kolkata, no effect of the Scheme has been given in these consolidated financial results. <BR> 9. 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 Holding Company and its subsidiaries has assessed 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 and noted that there is no material impact of the said codes. However, the Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and shall review its estimates and assumptions on ongoing basis. <BR> <BR> By Order of the Board <BR> <BR> Hemant Bangur <BR> Executive Chairman <BR> <BR> Place: Kolkata <BR> Dated: 23rd May, 2026 <BR> 2025-04-012026-03-31AuditedConsolidated142672560001809870001444824300081986800001626234000-149097700016065480007212010006053160002856143000141231450003250980000325098000175084000-313460001437380000181360000000018136000089696000271056000109433000101077714400016.5716.570016.5716.57Other Expenses796091000Other Expenses2856143000100061950006239450006134430001458223000528821000299500000110710100000170233000127733400010150000282606000148037120005018953000336960002983043000600630009503000027986000055883800040105300001160250001159381000103048890000025108601000109433000107771440001088657700001088657700037979980000005952010004393199000100197000616676000074102000058510920005187108000328618000163836800019669860005477810007701875000524314000571710008757200008370932000001422202400025108601000Non-Current tax assets (net)6885000other financial assets163348000Other non-current assets282606000other financial assets558838000Other current assets1159381000Lease liabilities593567000Other financial liabilities1634000Other non-current liabilities741020000Lease Liabilities13283000other financial liabilities534498000Other current liabilities524314000Jute Goods2792493000Cables & Other Electrical Products991472000Jute Goods10514132000Cables & Other Electrical Products375312400037839650001426725600000378396500014267256000Jute Goods311011000Cables & Other Electrical Products9532000Jute Goods932174000Cables & Other Electrical Products912510003205430001023425000196718000721201000-4995000-22874000128820000325098000Jute Goods15896159000Cables & Other Electrical Products806149500023957654000115094700025108601000Jute Goods7271029000Cables & Other Electrical Products63343190001360534800061667600014222024000721201000-19423070000000-20262620000000011111670006053160000-620410002730100000-11123000069885000029584000052720000000-1564329000-12392310000001814510000-1420682000000000005475200013817440006596600038500000000000000-1057000000-715000000-4975000000005761300000-113011300000000000349458700018156200002182800006586920000-506500002385403000-1653920000-16539200022545500060063000Re-measurement of post employment benefit obligations16016000Changes in thefair value of equity instruments at FVOCI-103990005617000Re-measurement of post employment benefit obligations79814000Changes in thefair value of equity instruments at FVOCI3729200011710600027140002741000000290300089696000AuditedtrueSINGHI & COtrue2028-08-31