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SURFACES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-15INRMillionsQuarterlyFourth quarterSingle segment Granites & Marbles2026-05-2513:30:002026-05-2514:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-14https://globalsurfaces.in/frontend/images/documents/Policy%20on%20Dealing%20with%20Related%20Party%20Transactions.pdffalsefalseDisclosure of Default of loans and Debt Securities is not applicable to the entity.2026-01-012026-03-31UnauditedStandalone19958000014339000034297000045790000368000010515000023650000806000012040000779400002763100006666000006666000010370000443700005474000001192000000001192000086000012780000423820000100.280.28000.280.282025-04-012026-03-31AuditedStandalone7483600003739300001122290000282010000773000015034000010955000035680000465300003260400009578800001644100000164410000304400005785000088290000076120000000076120000860000769800004238200001030435800001.81.8001.81.8Other Expenses77940000Other Expenses32604000023828000000086000000021077000001104980000103363000023493800001407500001250100002854280000285090000045538000094000030300002450000464150000925950000513300001262370000429100004159560000423820000304358000034674000003467400000143200005970000202900002860000231500004565500003029000011826000014855000016980000622080000241300002430000203700006690100006921600004159560000Other non current financial assets1033630000Income tax assets39080000Right of Use Assets85930000Other current financial assets464150000Other current assets51330000Lease liabilities5970000Other current financial liabilities16980000Other current liabilities2413000035680000202640000142200000000000-9212000009400000465300001049000058000000-36640000-2103800000137670000000-3280000000-41030000123380000000421000001191700000000000065200002974000000000000000178000002306000000001500000-140000-444900000000000004785000068000003577000000-84300000-96200000-962000010560000940000Remeasurement of post-employment benefit obligations12100001210000Remeasurement of post-employment benefit obligations12100001210000350000350000860000860000Global Surfaces Limited******Divine Surfaces Private Limited******Entities under control of relatives of KMPAny other transactionTrade Receivable0Approved0570000570000Global Surfaces Limited******Global Mining Company******Entities under control of DirectorSale of goods or services2000000Approved80000750000840000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiarySale of goods or services1000000000Approved51500006223000062930000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionManagement Fees (Income)100000000Approved463000000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionGuarantee Commission (Income)25000000Approved82400003925000050120000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryPurchase of goods or services200000000Approved024100002570000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryInterest received150000000Approved71280000227870000313520000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryLoan300000000Approved2752000000Loan0.0637 yearsUnsecuredPrinciple Business ActivitiesGlobal Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionAdvance given for Supply of Goods or Services100000000Approved08699000092600000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionCorporate Guarantee issued0Approved015790800001579080000No fresh guarantee was issued during the half-year ended March 31, 2026. The balance represents the contingent liability outstanding as at March 31, 2026.Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryInvestment0Approved0201300000201300000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionconversion of Loan into Equity1028140000Approved102814000001028140000The Board of Directors of Global Surfaces Limited, at its meeting held on March 18, 2026, approved conversion of a portion of the outstanding unsecured inter-company loan aggregating to INR 1,000 Million (equivalent to USD 11,120,997 at INR 89.92 per USD and AED 40,842,200 at 3.6725 USD/AED), as on the reference date of December 31, 2025. The carrying value of this loan, after foreign exchange adjustments, was INR 1,028.14 Million as on the conversion date. This is a non-cash reclassification from "Loan to Subsidiary" to "Share Capital Money Pending Allotment" in the books of Global Surfaces Limited. No fresh funds were deployed. As allotment of equity shares was pending completion as at March 31, 2026, the amount has been classified as advance towards equity / share subscription.Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryLoan0Approved-102814000019974700001104980000Loan repayment due to conversion of loan into equity, reflects the corresponding extinguishment of the loan balance and is not a cash repayment.Global Surfaces Limited******Global Surfaces Inc******SubsidiarySale of goods or services1000000000Approved151650000156580000189910000Global Surfaces Limited******Global Surfaces Inc******SubsidiaryAny other transactionManagement Fees (Income)2500000Approved74000000Global Surfaces Limited******Global Surfaces Inc******SubsidiaryAny other transactionAdvance received for Supply of Goods or Services20000000Approved-591000059100000The advance given to Global Surfaces Inc. for supply of goods, which stood at ₹5.91 Mn at the commencement of the half-year, has been reclassified to trade receivables upon supply of goods. The corresponding trade receivable balance is reflected in Row 18.Global Surfaces Limited******Global Surfaces Inc******SubsidiaryInvestment0Approved0740000740000Global Surfaces Limited******Global Surfaces Inc******SubsidiaryAny other transactionTrade Receivable0Approved006620000Global Surfaces Limited******Mridvika Shah******Relatives of KMPRemuneration1200000Approved60000000Global Surfaces Limited******Orange Monkey Media******Entities under control of relatives of KMPPurchase of goods or services30000000Approved0260000200000Global Surfaces Limited******Superior Surfaces INC******SubsidiarySale of goods or services200000000Approved177800004696000054290000Global Surfaces Limited******Superior Surfaces INC******SubsidiaryInvestment0Approved087400008740000Global Surfaces Limited******Sweta Shah******Key Managerial PersonnelRemuneration7000000Approved3540000-1800000Global Surfaces Limited******Sweta Shah******Key Managerial PersonnelPurchase of goods or services1500000Approved66000000Global Surfaces Limited******Sweta Shah******Key Managerial PersonnelAny other transactionReimbursement of Expenses6870000Approved687000000Global Surfaces Limited******Vi Valdi Lifestyle******Entity controlled by Joint Venture PartnerPurchase of goods or services5280000Approved528000000Global Surfaces FZE******Global Surfaces Inc******Fellow SubsidiaryAny other transactionAdvance received for Supply of Goods or Services20000000Approved800005723000015380000Global Surfaces FZE******Mayank Shah******Key Managerial PersonnelRemuneration40000000Approved23950000-18200007460000Global Surfaces FZE******Superior Surfaces INC******Fellow SubsidiarySale of goods or services500000000Approved03729000039690000322140000AuditedtrueM/s. Ummed Jain & Co.true2028-07-31