Key Quantitative Figures

Profit & Loss (All figures in ₹ Lakhs)

  • Q4 FY26 (Mar 31, 2026): Profit before tax: (654.79); Net profit: (626.39); Tax expense: (28.40)
  • Q3 FY26 (Dec 31, 2025): Profit before tax: 473.87; Net profit: 404.40; Tax expense: 69.47
  • Q4 FY25 (Mar 31, 2025): Profit before tax: 41.15; Net profit: (18.44); Tax expense: 59.59
  • Full Year FY26: Profit before tax: 86.54; Net profit: (45.54); Tax expense: 132.08
  • Full Year FY25: Profit before tax: 1,153.89; Net profit: 768.20; Tax expense: 385.69
  • Remeasurement Gains/Losses (FY26): Q4: 623.90; Q3: (351.72); Full Year: 299.85
  • Profit excluding remeasurement (FY26): Q4: (30.90); Full Year: 386.39

Segment Revenue (₹ Lakhs) - FY26 Full Year

  • Trading Division - Infrastructure: 16,670.23
  • Engineering Based Services: -
  • Dealing In Shares/Securities: (80.18)
  • Total Revenue: 16,590.05

Balance Sheet (₹ Lakhs) - As at Mar 31, 2026

  • Total Assets: 26,123.15
  • Non-Current Assets: 10,192.63 (Includes Investments: 5,932.11; Loans: 4,131.26)
  • Current Assets: 15,930.52 (Includes Trade receivables: 8,779.81; Cash and cash equivalents: 475.65; Investment (at FVTPL): 796.58)
  • Total Equity: 22,985.83 (Share Capital: 15,844.99; Other Equity: 7,140.84)
  • Total Liabilities: 3,137.32

Cash Flow (₹ Lakhs) - FY26

  • Net Cash from Operating Activities: (1,045.74)
  • Net Cash from Investing Activities: 816.40
  • Net Cash from Financing Activities: 538.14
  • Net Increase in Cash: 308.80
  • Cash and Cash Equivalents (Closing): 475.65

Dates of Action

  • Board Meeting Date: May 27, 2026 (commenced 5:25 PM, concluded 6:00 PM)
  • Internal Auditor Appointment Date: May 27, 2026
  • Auditor's Report Date: May 27, 2026
  • Financial Period: Quarter and Year ended March 31, 2026

Parties Involved

  • Statutory Auditor: M/s A K Bhargav & Co., Chartered Accountants (FRN: 034063N)
  • Internal Auditor (Newly Appointed): M/s G Mansi & Associates, Chartered Accountants (FRN: 015048N)
  • Counterparty in Merger Scheme: Integra Essentia Ltd. (Transferee Company)
  • Regulator: BSE Limited; SEBI; National Company Law Tribunal (NCLT)
  • Key Management: Atul Sharma (Managing Director, DIN: 08290588)

Purpose / Rationale

  • The board meeting was held to approve the annual financial results and conduct other business.
  • The appointment of the new internal auditor was based on the recommendation of the Audit Committee.
  • The proposed merger with Integra Essentia Ltd. is intended to achieve operational efficiencies, business synergies, optimum utilization of resources, and strengthening of the financial and operational position of the merged entity.

Financial / Operational Impact

  • The company reported a net loss of ₹45.54 lakh for FY26, compared to a net profit of ₹768.20 lakh in FY25.
  • The company's investment in Nakshatra Special Situation Fund (₹7.50 Cr) could not be audited for fair valuation, representing a potential financial statement risk. The impact is not quantified.
  • The proposed merger, upon receiving approvals, will result in all assets and liabilities of G G Engineering Ltd. being transferred to Integra Essentia Ltd.

Capital Structure Impact

  • Share capital remained unchanged at ₹15,844.99 lakh.
  • Other Equity decreased from ₹7,204.63 lakh (Mar 31, 2025) to ₹7,140.84 lakh (Mar 31, 2026).

Forward-Looking Commentary

  • The merger is subject to receipt of requisite approvals from the NCLT and other regulatory authorities. Pending the scheme becoming effective, both companies shall continue to operate as separate legal entities.

Auditor's Emphasis of Matter

  • The auditor's report includes an emphasis of matter paragraph regarding the company's investment in Nakshatra Special Situation Fund (carrying value ₹7.50 Cr as of Mar 31, 2026). The valuation of this investment is required to be at fair value per Ind AS 109. The auditor was unable to obtain sufficient appropriate audit evidence regarding its fair valuation and thus could not determine if any adjustments to its carrying amount or the resultant impact on profit and loss were necessary.

#Tags: #GGEngineering #FY26Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral