Gautam Exim Limited submitted its unaudited standalone financial results for the half year ended September 30, 2026 to BSE Limited pursuant to Regulations 30 and 33 of the SEBI (LODR) Regulations, 2015. The results were approved by the Board of Directors in a meeting held on November 14, 2026, which commenced at 12:30 PM and concluded at 2:45 PM.

The submission includes a Limited Review Report from statutory auditors M/s SASA & Associates, Indore, MP. The auditors conducted their review in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI and concluded that nothing came to their attention to suggest the statement contains material misstatements or fails to disclose required information.

Corporate Actions Impact

A significant corporate action was completed during the preceding period: a 3:1 bonus issue where the company issued 1,84,86,000 fully paid-up bonus equity shares of ₹5 each. The allotment date was June 11, 2026, with a record date of June 10, 2026. This increased the company's paid-up equity share capital from 61,62,000 shares to 2,46,48,000 shares of face value ₹5 each. In accordance with Ind AS 33, the weighted average number of equity shares and basic/diluted earnings per share figures for comparative prior periods have been retrospectively adjusted to reflect this bonus issue.

Financial Position Analysis (Amounts in ₹ lakhs)

Equity and Liabilities as at September 30, 2026:

  • Share Capital: 1232.40 (increased from 308.10 as at March 31, 2026)
  • Reserves and Surplus: 122.38 (decreased from 1044.70 as at March 31, 2026)
  • Total Shareholder's Funds: 1354.78 (compared to 1352.80 as at March 31, 2026)
  • Long-term borrowings: 14.48 (unchanged from March 31, 2026)
  • Trade payables to creditors (other than micro and small enterprises): 394.67 (significantly increased from 14.89 as at March 31, 2026)
  • Other current liabilities: 3.22 (decreased from 5.66 as at March 31, 2026)
  • Short-term provisions: 0.69 (decreased from 7.82 as at March 31, 2026)
  • Total Equity and Liabilities: 1767.84 (increased from 1395.65 as at March 31, 2026)

Assets as at September 30, 2026:

  • Tangible assets: 0.59 (decreased from 1.34 as at March 31, 2026)
  • Deferred Tax Assets (Net): 5.12 (unchanged from March 31, 2026)
  • Trade Receivables: 416.46 (significantly increased from 30.01 as at March 31, 2026)
  • Cash and Bank Balance: [Apparent data error - value shown as '7:21'] (compared to 10.94 as at March 31, 2026)
  • Short Term Loans and Advances: 1336.31 (decreased from 1343.64 as at March 31, 2026)
  • Other Current Assets: 2.15 (decreased from 4.60 as at March 31, 2026)

Contingent Liability

The company disclosed a contingent liability of ₹12,38,96,621 (₹1238.97 lakhs) in respect of a GST order under dispute before the Hon'ble High Court.