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SURFACES LIMITEDMain BoardEquity2026-04-012027-03-312026-11-022026-10-27INRMillionsQuarterlySecond quarterSingle segmentNatural Stones and Engineered Quartz2026-11-0216:20:002026-11-0216:46:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-14https://globalsurfaces.com/frontend/images/documents/Policy%20on%20Dealing%20with%20Related%20Party%20Transactions.pdffalsefalseThere were no Default on Loans and Debt Securities during the reporting quarter.2026-07-012026-09-30UnauditedStandalone1964500003945000023590000011429000030020000-301300002774000072500008900000751500002332200002680000026800004950000-27800002170000051000000005100000510000423820000100.010.01000.010.011. The above Statement of standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. <br /> <br /> 2. The above standalone financial results (‘the Statement’) of the Global Surfaces Limited (''the Company''), were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on November 02, 2026. <br /> <br /> 3. As per Ind AS 108, 'Operating Segments', the Company has disclosed the segment information only as part of consolidated financial results. <br /> <br /> 4. The Board, on recommendation of the Audit Committee, at its meeting held on August 10, 2026, approved conversion of a further portion of unsecured loan of AED 3,000,000 and USD 10,857,591 (aggregating and equivalent to total INR 1104.41 million) as on the Reference Date of June 30, 2026), into equity shares of the subsidiary, as per valuation determined by an independent valuer. <br /> The necessary ODI-related filings under FEMA and regulatory formalities with the Jebel Ali Free Zone Authority (JAFZA), Dubai, are under process. Pending completion of such formalities and allotment of equity shares of subsidiary viz Global Surfaces FZE, the equivalent INR 1112.11 million has been re-classified as advance towards equity/share subscription under the head “Other Non-Current Financial Asset” as on reference date of August 10, 2026. This transaction does not involve any cash outflow from the Company and represents a reclassification of an existing financial exposure into equity investment. <br /> <br /> 5. Figures for the previous period/year are re-classified/ re-arranged/ re-grouped wherever necessary. <br /> 2026-04-012026-09-30UnauditedStandalone4177700006891000048668000025035000031410000-493600005207000015850000163300001377900004544400003224000003224000010070000-36900006380000025860000000025860000025860000423820000100.610.61000.610.61Other Expenses75150000Other Expenses1377900002237700002200000091000000012389100000011176000002356510000144440000124590000285044000034460000004678100003210000181000038300005176500009943100005975000013986600004270000004291800000423820000306943000034932500003493250000134600005570000190300002870000219000004243800004843000024084000028927000016720000730370000122900004340000296500007766500007985500004291800000Other non-current financial assets1117600000Income tax assets (net)39570000Right-of-use assets85020000Other current financial assets517650000Other current assets59750000Lease liabilities5570000Other current financial liabilities16720000Other current liabilities1229000015850000-59510000-271200000000001416000000-112300000163300008500000192000000-15730000-24000000039990000000-10000000065200003876000000012800000374800000000000012000011900000000000000000138000000002000001220000-12100000000000001729000047000001624000000-340000002270000022700009400003210000000000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionShare Capital Money Pending Allotment1112110000Approved-102814000010281400001112110000 The Board, on recommendation of the Audit Committee, at its meeting held on August 10, 2026, approved conversion of a further portion of unsecured loan of AED 3,000,000 and USD 10,857,591 (aggregating and equivalent to total INR 1104.41 million) as on the Reference Date of June 30, 2026), into equity shares of the subsidiary, as per valuation determined by an independent valuer. The necessary ODI-related filings under FEMA and regulatory formalities with the Jebel Ali Free Zone Authority (JAFZA), Dubai, are under process. Pending completion of such formalities and allotment of equity shares of subsidiary viz Global Surfaces FZE, the equivalent INR 1112.11 million has been re-classified as advance towards equity/share subscription under the head “Other Non-Current Financial Asset” as on reference date of August 10, 2026. This transaction does not involve any cash outflow from the Company and represents a reclassification of an existing financial exposure into equity investment.Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryLoan1104980000Approved-110498000011049800000Global Surfaces Limited******Global Surfaces Inc******SubsidiarySale of goods or services1000000000Approved185490000189910000163800000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryInterest received150000000Approved39970000313520000358240000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionManagement Fees Income50000000Approved452000000Global Surfaces Limited******Superior Surfaces INC******SubsidiarySale of goods or servicesApproved05429000055050000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionGuarantee Commission Income250000000Approved67100005012000057530000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiarySale of goods or services500000000Approved921000062930000101840000Global Surfaces Limited******Sweta Shah******Key Managerial PersonnelRemuneration7000000Approved31800000-1230000Global Surfaces Limited******Orange Monkey Media******Entities under control of relatives of KMPPurchase of goods or servicesApproved0-200000-200000Global Surfaces Limited******Global Surfaces Inc******SubsidiaryAny other transactionManagement Fees Income2500000Approved76000000Global Surfaces Limited******Sweta Shah******Key Managerial PersonnelPurchase of goods or services2000000Approved66000000Global Surfaces Limited******Mridvika Shah******Relatives of KMPRemuneration5000000Approved7200000-1640000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryPurchase of goods or services200000000Approved28630000257000032750000Global Surfaces Limited******Global Mining Company******Entities under control of DirectorSale of goods or services2000000Approved8000084000050000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionAdvance Given for Supply of Goods/ServicesApproved09260000093890000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryAny other transactionCorporate GuaranteeApproved-30876000015790800001270320000Global Surfaces Limited******Divine Surfaces Private Limited******Entities under control of relatives of KMPAny other transactionTrade ReceivablesApproved0570000570000Global Surfaces Limited******Global Surfaces FZE******Wholly owned SubsidiaryInvestment1028140000Approved10281400002013000001229430000Investment00UnsecuredPrincipal Business activitiesThe 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. The said conversion was completed and respective equity shares were alloted by Global Surfaces FZE to Global Surfaces Ltd. on 17.06.2026.Global Surfaces Limited******Global Surfaces Inc******SubsidiaryInvestmentApproved0740000740000Global Surfaces Limited******Global Surfaces Inc******SubsidiaryAny other transactionTrade PayablesApproved066200006650000Global Surfaces Limited******Superior Surfaces INC******SubsidiaryInvestmentApproved087400008740000Global Surfaces FZE******Mayank Shah******Key Managerial PersonnelRemuneration40000000Approved1166000074600004050000Global Surfaces FZE******Global Surfaces Inc******Fellow SubsidiaryAny other transactionAdvance received for Supply of Goods/ServicesApproved0153800000Global Surfaces FZE******Superior Surfaces INC******Fellow SubsidiarySale of goods or servicesApproved03969000036890000Superior Surfaces INC******Superior Granite and Marble by Vivaldi LLC******Entities under control of relatives of KMPPurchase of goods or services15000000Approved5940000025030000Superior Surfaces INC******Superior Granite LLC******Entities under control of relatives of KMPSale of goods or services5000000Approved1800000130000Superior Surfaces INC******VIVALDI LIFESTYLES - Houston******Entities under control of relatives of KMPSale of goods or services5000000Approved473000001650000Superior Surfaces INC******VIVALDI LIFESTYLES - Houston******Entities under control of relatives of KMPAny other transactionTrade PayablesApproved0060000-1111300000