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GURUNANAK AGRICULTURE INDIA LIMITED

SME

Equity

2025-04-01

2026-03-31

2026-05-30

2026-05-25

INR

Lakhs

Half Yearly

Yearly

Single segment

Manufacturing of Agricultural machinery, including Threshers, Harvesters, Reapers, Rotavators, Cultivators, and more

2026-05-30

17:00:00

2026-05-30

18:10:00

true

Cash Flow Indirect

Declaration of unmodified opinion

true

false

true

2024-12-27

www.gnagro.com

true

false

Not Applicable

2025-10-01

2026-03-31

Audited

Standalone

259845000

1750000

261595000

140343000

33892000

-11125000

24726000

2422000

4292000

10076000

204626000

56969000

14971000

2028000

16999000

39970000

120000000

3.33

Notes: 1. The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on May 30, 2026. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have conducted an audit of the financial results of the Company for the half year and financial year ended March 31, 2026. 2. The Company is listed on the SME Platform and is therefore exempt from mandatory adoption of Indian Accounting Standards (Ind AS) as per MCA Notification dated February 16, 2015. Accordingly, these financial results have been prepared in accordance with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (IGAAP). 3. The Company is engaged in the manufacturing of agricultural machinery, including threshers, harvesters, reapers, rotavators, cultivators, and more. Accordingly, segment reporting under Accounting Standard 17 (Segment Reporting) is not applicable. 4. The figures for the half year ended March 31, 2026, are the balancing figures between the audited results for the full financial year ended March 31, 2026, and the unaudited half-yearly results for the six months ended September 30, 2025. 5. The figures of the previous periods have been regrouped/reclassified, wherever necessary, to conform to the current period's classification/presentation. 6. Earnings Per Share (EPS): EPS for the financial year 2025-26 has been calculated in accordance with the applicable accounting standard (AS-20) based on the weighted average number of equity shares outstanding during the year. The EPS for the half year is not annualised. 7. The equity shares of the Company have been listed on the EMERGE SME platform of National Stock Exchange (“NSE”) on 29.09.2025 by completing Initial Public Offer (“the IPO”) of 38,40,000 equity shares of face value of Rs. 10/- each at an issue price of Rs. 75/- per equity share (including share premium of Rs. 65/- per equity share) consisting of a fresh issue of 38,40,000 equity shares. 8. The Company has incurred Rs. 1.10 Crores as IPO related expenses which is shown under other current assets and will be expensed out in the statement of Profit & Loss once the entire IPO proceeds are utlised and expansion is completed. 9. The Company has an amount of Rs. 2,880.00 Lakh from proceeds out of fresh issue of equity shares. The utilization of the net IPO proceeds is summarized below: Objects of the issue as per prospectus Amount proposed in offer document Actual Net Proceeds Re-allocation as per Board Resolution dated 02.02.2026(*See Note) Amount after Re-allocation Amount Utilized Amount unutilized as on March 31, 2026 Funding Capital Expenditure towards setting up Harvester Manufacturing Unit 1,706.71 1,706.71 -137.92 1,568.79 139.53 1,429.26 Working Capital Requirements 676.89 676.89 323.95 1,000.84 950.10 50.74 Issue Related Expenses 296.40 296.40 -186.03 110.37 110.37 - General Corporate Expenses 200.00 200.00 - 200.00 200.00 - Total 2,880.00 2,880.00 - 2,880.00 1,400.00 1,480.00 *Note (1) Subsequent to the IPO: - a) the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and b) the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements. (2) As disclosed in the Prospectus under Section VII – “Particulars of the Issue – Objects of the Issue”, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (3) Pursuant to the aforesaid authorization,, the Board of Directors of the Company, vide resolution passed at its meeting held on February 02, 2026, approved the re-allocation/interchange of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital requirements of the Company. (4) The aforesaid utilization: - a) remains within the disclosed Objects of the Issue; b) does not amount to a variation in the fundamental objects of the Issue; and c) is in the ordinary course of business

2025-04-01

2026-03-31

Audited

Standalone

420823000

2745000

423568000

238864000

33892000

-10546000

42607000

5126000

7912000

20768000

338623000

84945000

21894000

2213000

24107000

60838000

120000000

351586000

6.03

Other Expenses

10076000

Other Expenses

20768000

120000000

351586000

471586000

12929000

1096000

14025000

7792000

1405000

7940000

16903000

34040000

519651000

84052000

2000

1751000

85805000

1787000

7379000

1317000

96288000

90071000

80422000

156876000

74192000

21802000

423363000

519651000

Note A – Modification in original allocation – (1) As disclosed in the Prospectus under Section VII – “Particulars of the Issue – Objects of the Issue”, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and

Other current liabilities

7940000

Other non-current assets

1317000

Other current assets

21802000

7912000

-36594000

-16537000

-16702000

-4922000

-379000

1085000

-74049000

-66137000

18808000

-5126000

-1068000

23988000

-71780000

-72902000

48661000

1068000

-47593000

288000000

25884000

5126000

256990000

136495000

20380000

156875000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Jaspreet Kaur

******

Promoter & Wholetime Director

Remuneration

OMNIBUS APPROVAL GRANTED

1500000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Harjeet Singh

******

Promoter & Managing Director

Interest paid

OMNIBUS APPROVAL GRANTED

40000

1521000

1292000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Harjeet Singh

******

Promoter & Managing Director

Any other transaction

Liability for expenses

OMNIBUS APPROVAL GRANTED

229000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Kamaljeet Singh Kalsi

******

Promoter & Director

Interest paid

OMNIBUS APPROVAL GRANTED

34000

1262000

1296000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Kamaljeet Singh Kalsi

******

Promoter & Director

Any other transaction

Sitting fees

OMNIBUS APPROVAL GRANTED

28000

GURUNANAK AGRICULTURE INDIA LIMITED

******

Gurunanak Ventures Private Limited

******

Enterprise over which Director is able to exercise significant influence

Purchase of goods or services

OMNIBUS APPROVAL GRANTED

13230000

44065000

15061000

Audited

true

M/s Rajendra Prasad

true

2026-05-31

Public Issues

2025-09-29

288000000

2026-03-31

false

Nil

HARJEET SINGH

Managing Director

Durg (C.G.)

2026-05-30

Funding Capital Expenditure towards setting up Harvester Manufacturing Unit

170671000

156879000

13953000

Note A Modification in original allocation (1) As disclosed in the Prospectus under Section VII Particulars of the Issue Objects of the Issue, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and

Working Capital Requirements

67689000

100084000

95010000

Issue Related Expenses

29640000

10037000

General Corporate Expenses

20000000