GOYALSALT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares GOYALSALT 2023-04-01 2024-03-31 INR Half yearly true Cash Flow Indirect Unaudited Standalone 467958000.00 615000.00 468573000.00 148858000.00 191256000.00 -4535000.00 11068000.00 5139000.00 3573000.00 80836000.00 436195000.00 32378000.00 0.00 32378000.00 0.00 32378000.00 8135000.00 105000.00 8240000.00 24138000.00 0.00 0.00 0.00 24138000.00 24138000.00 129983000.00 1299 1.86 1.86 0.00 0.00 0.00 GOYAL SALT LIMITED (FORMERLY KNOWN AS GOYAL SALT PRIVATE LIMITED) CIN: U24298RJ2010PLC033409 CORP. OFFICE: Plot No. 229-230, Guru Jambeshwar Nagar, Lane No.7, Gandhi Path, Vaishali Nagar, Jaipur-302021 Part-1 Statement of Financial Results for the half year ended 30th September, 2023 Notes for Financial Results 1. The financial Results are prepared in accordance with the Accounting Standards Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounting) Rules, 2014 (as amended) and other recognized accounting practices and policies, as applicable. 2. The above audited financials of M/s Goyal Salt Limited (the Company) for the half year ended 30th September, 2023 were received by audit committee and were approved and taken on record by Board of Directors in their meeting held on 10 November,2023 and Mr. Pramesh Goyal, Managing Director is authorized by the board of directors for signing of the financial results. 3. Company is mainly engaged in the business of refining raw salt. Looking in to the nature of business, company is operating under single segment; hence segment reporting is not applicable to the company. 4. The Management is in process of identifying parties which are covered under MSME. The amount relating to MSME is disclosed to the extent identified. 5. The statement includes the results for the half year ended 31st March, 2023 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the financial year 2022-23. 6. The Company has allotted 21,66,375 equity shares of face value of Rs. 10/- each as bonus shares in the ratio of 5:1 i.e. one equity share having face value of Rs. 10/- each for every 5 (five) equity share having face value of Rs. 10/- each on July 12,2023. The effect of issue of the bonus shares have been considered for calculation of Earnings per share for the period presented in the above results as required as per AS-20 “Earning per Share” 7. Previous year’s/period’s figure have been regrouped/rearranged/reclassified wherever necessary, to make them comparable with the figures of the current period. 8. In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above results have been reviewed by the statutory Auditors of the company. 9. The Status of investor’s complaints during the Half year ended on September 30,2023 as under:- Complaints pending at the beginning of the period -N.A. Complaints received during the period -N.A. Complaints disposed during the period -N.A. Complaints resolved at the end of the year -N.A. 10. Ratios a. Debt Equity Ratio 0.680 b. Debt Service Ratio 0.000 c. Interest Service Coverage Ratio 7.300 Other 80836000.00 GOYAL SALT LIMITED (FORMERLY KNOWN AS GOYAL SALT PRIVATE LIMITED) CIN: U24298RJ2010PLC033409 CORP. OFFICE: Plot No. 229-230, Guru Jambeshwar Nagar, Lane No.7, Gandhi Path, Vaishali Nagar, Jaipur-302021 Part-1 Statement of Financial Results for the half year ended 30th September, 2023 Notes for Financial Results 1. The financial Results are prepared in accordance with the Accounting Standards Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounting) Rules, 2014 (as amended) and other recognized accounting practices and policies, as applicable. 2. The above audited financials of M/s Goyal Salt Limited (the Company) for the half year ended 30th September, 2023 were received by audit committee and were approved and taken on record by Board of Directors in their meeting held on 10 November,2023 and Mr. Pramesh Goyal, Managing Director is authorized by the board of directors for signing of the financial results. 3. Company is mainly engaged in the business of refining raw salt. Looking in to the nature of business, company is operating under single segment; hence segment reporting is not applicable to the company. 4. The Management is in process of identifying parties which are covered under MSME. The amount relating to MSME is disclosed to the extent identified. 5. The statement includes the results for the half year ended 31st March, 2023 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the financial year 2022-23. 6. The Company has allotted 21,66,375 equity shares of face value of Rs. 10/- each as bonus shares in the ratio of 5:1 i.e. one equity share having face value of Rs. 10/- each for every 5 (five) equity share having face value of Rs. 10/- each on July 12,2023. The effect of issue of the bonus shares have been considered for calculation of Earnings per share for the period presented in the above results as required as per AS-20 “Earning per Share” 7. Previous year’s/period’s figure have been regrouped/rearranged/reclassified wherever necessary, to make them comparable with the figures of the current period. 8. In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above results have been reviewed by the statutory Auditors of the company. 9. The Status of investor’s complaints during the Half year ended on September 30,2023 as under:- Complaints pending at the beginning of the period -N.A. Complaints received during the period -N.A. Complaints disposed during the period -N.A. Complaints resolved at the end of the year -N.A. 5139000.00 3573000.00 0.00 0.00 0.00 0.00 0.00 925000.00 -8240000.00 0.00 1397000.00 -59395000.00 -15761000.00 -14008000.00 65697000.00 -757000.00 -7807000.00 -32031000.00 -30634000.00 1744000.00 0.00 0.00 0.00 0.00 0.00 1744000.00 0.00 0.00 1744000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32485000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69000.00 0.00 1947000.00 0.00 -30469000.00 0.00 0.00 -30469000.00 0.00 0.00 0.00 35607000.00 0.00 0.00 5139000.00 0.00 0.00 30468000.00 0.00 0.00 30468000.00 1743000.00 0.00 1743000.00 2151000.00 3894000.00