Standalone Financial Results (Amount in ₹ Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹4,466.00 (vs. ₹4,073.23 in H1 FY26)
  • Other income: ₹70.66 (vs. ₹81.37 in H1 FY26)
  • Total income: ₹4,536.66 (vs. ₹4,154.60 in H1 FY26)
  • Profit before tax: ₹50.14 (vs. ₹175.51 in H1 FY26)
  • Current tax: ₹9.99 (vs. ₹56.24 in H1 FY26)
  • Deferred tax: ₹3.25 (vs. ₹(3.38) in H1 FY26)
  • Profit for the period: ₹36.89 (vs. ₹122.65 in H1 FY26)
  • Paid-up equity share capital: ₹1,127.52 (face value ₹5/- each)
  • Basic EPS: ₹0.16 (vs. ₹0.54 in H1 FY26)
  • Diluted EPS: ₹0.16 (vs. ₹0.54 in H1 FY26)

Balance Sheet Highlights (as at September 30, 2026):

  • Shareholders' funds: ₹5,338.75 (Share capital: ₹1,127.52 + Reserves & surplus: ₹4,211.23)
  • Total assets/liabilities: ₹6,147.80
  • Trade receivables: ₹3,031.99
  • Cash and bank balances: ₹(32.66) (negative balance)

Cash Flow Statement Highlights:

  • Net cash from operations: ₹31.64
  • Net cash flow from operating activities: ₹25.96
  • Net cash flow from investing activities: ₹(190.98)
  • Net cash flow from financing activities: ₹(508.62)
  • Net decrease in cash and cash equivalents: ₹(440.05)
  • Cash and cash equivalents at end: ₹(87.23)

Segment Reporting (Standalone)

The company identified three reportable business segments for the first time in H1 FY27:

  • EPR segment revenue: ₹905.61
  • Scrap Trading segment revenue: ₹3,540.29
  • Others segment revenue: ₹20.10
  • Total segment revenue: ₹4,466.00

Subsidiary Investment

During the half year, the company invested ₹25.50 lakh towards subscription of 2,55,000 equity shares of ₹10/- each of GEM Ecomind Limited (CIN: U74900DL2026PLCAT0201), a subsidiary incorporated on April 03, 2026.

Consolidated Financial Results (Amount in ₹ Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹5,073.58
  • Other income: ₹36.24
  • Total income: ₹5,109.81
  • Profit before tax: ₹16.91
  • Current tax: ₹1.63
  • Profit for the period: ₹15.88
  • Share of profit attributable to minority interest: ₹5.60
  • Profit attributable to owners: ₹10.28
  • Basic EPS: ₹0.07
  • Diluted EPS: ₹0.07

Consolidated Entities:

1. GEM Green Infra Tech Private Limited - wholly owned subsidiary (100%)

2. GEM Ecomind Limited - subsidiary (51%)

Consolidated Segment Reporting:

  • EPR segment revenue: ₹905.61
  • Scrap Trading segment revenue: ₹3,540.29
  • ESG Infra segment revenue: ₹627.67
  • Total segment revenue: ₹5,073.58

Additional Information

The company is engaged in waste management services, including sale of recycled goods, Extended Producer Responsibility (EPR) and ESG services. Previous periods' figures have been regrouped/rearranged wherever necessary. The financial results are available on the company's website (www.gemenviro.com) and BSE website (www.bseindia.com).