GCCL Construction & Realities Limited (CIN: L45201GJ1994PLC023414)

Board Meeting Details

The Board of Directors meeting was held on Monday, 26th October, 2026, commencing at 15:45 p.m. and concluding at 16:15 p.m. The meeting approved the standalone unaudited financial results along with the Limited Review Report.

Financial Results (Quarter Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Revenue from Operations: ₹38.60
  • Other Income: ₹14.08
  • Total Income: ₹52.68
  • Total Expenses: ₹8.74
  • Employee Benefits Expense: ₹0.30
  • Finance Costs: ₹0.00
  • Depreciation and Amortization: ₹2.31
  • Other Expenses: ₹6.13
  • Profit Before Tax: ₹43.94
  • Tax Expense: ₹14.26
  • Current Tax: ₹13.20
  • Deferred Tax: ₹1.06
  • Profit for the Period: ₹29.68
  • Other Comprehensive Income/(Loss): (₹112.70)
  • Net Loss on FVOCI Equity Instruments: (₹129.54)
  • Income Tax Relating to Items: ₹16.84
  • Total Comprehensive Income/(Loss): (₹83.02)
  • Earnings Per Share (Basic & Diluted): ₹0.25

Financial Results (Half-Year Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Revenue from Operations: ₹87.20
  • Other Income: ₹14.65
  • Total Income: ₹101.85
  • Total Expenses: ₹23.38
  • Profit Before Tax: ₹78.47
  • Tax Expense: ₹23.97
  • Profit for the Period: ₹54.50
  • Other Comprehensive Income/(Loss): (₹159.24)
  • Total Comprehensive Income/(Loss): (₹104.74)
  • Earnings Per Share (Basic & Diluted): ₹0.45

Comparative Figures

Quarter Comparison (₹ in Lakhs):

  • September 2025: Profit ₹30.98, EPS ₹0.26
  • June 2026: Profit ₹24.82, EPS ₹0.21

Half-Year Comparison (₹ in Lakhs):

  • September 2025: Profit ₹36.23, EPS ₹0.30
  • March 2026 (Audited): Profit ₹92.91, EPS ₹0.77

Balance Sheet Position (As at September 30, 2026)

Assets (₹ in Lakhs):

  • Total Assets: ₹3,827.13
  • Non-Current Assets: ₹3,599.39
  • Property, Plant and Equipment: ₹1,822.01
  • Capital Work in Progress: ₹522.17
  • Intangible Assets: ₹0.09
  • Non-Current Investments: ₹1,250.70
  • Other Financial Assets: ₹4.42
  • Current Assets: ₹227.74
  • Trade Receivables: ₹3.38
  • Cash and Cash Equivalents: ₹117.30
  • Bank Balances (Other): ₹35.00
  • Other Current Assets: ₹71.52

Liabilities and Equity (₹ in Lakhs):

  • Total Equity: ₹2,446.47
  • Equity Share Capital: ₹1,200.14
  • Other Equity: ₹1,246.33
  • Non-Current Liabilities: ₹132.49
  • Deferred Tax Liabilities: ₹132.49
  • Current Liabilities: ₹1,248.17
  • Trade Payables: ₹456.05
  • Other Financial Liabilities: ₹724.60
  • Other Current Liabilities: ₹62.77
  • Current Tax Liabilities: ₹4.75

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: ₹573.73
  • Net Cash Flow from Investing Activities: (₹507.52)
  • Net Cash Flow from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹66.21
  • Cash at Beginning: ₹51.09
  • Cash at End: ₹117.30
  • Cash on Hand: ₹0.29
  • Bank Current Accounts: ₹117.01

Auditor's Review Report

Sorab S. Engineer & Co. (Firm Registration No.: 110417W) issued a review report with an unqualified conclusion. The review was conducted in accordance with SRE 2410 and provides moderate assurance. The auditors noted that nothing has come to their attention that causes them to believe the statement contains material misstatement, except for possible effects of their observations.

Additional Notes

1. The financial results prepared in accordance with Indian Accounting Standards (Ind AS).

2. Results reviewed by Audit Committee and approved by Board on October 26, 2026.

3. Company operates in single business segment: "Building and Constructions of Real Estate, Civil Engineering".

4. Previous period figures have been regrouped/reclassified where necessary.