Key Quantitative Figures

Consolidated Financials (₹ lakhs):

  • Profit Before Tax: FY2026: ₹1,420.18; Q4 FY2026: ₹384.46
  • Profit After Tax: FY2026: ₹850.45; Q4 FY2026: ₹189.03
  • Total Assets: ₹51,801.75 (Mar-2026) vs ₹45,667.10 (Mar-2025)
  • Total Revenue: FY2026: ₹30,536.53
  • Share of Joint Venture Loss: ₹0.10 lakhs (FY2026), ₹0.03 lakhs (Q4 FY2026)

Standalone Financials (₹ lakhs):

  • Profit Before Tax: FY2026: ₹1,420.18; Q4 FY2026: ₹384.46
  • Profit After Tax: FY2026: ₹850.55; Q4 FY2026: ₹189.06
  • Total Assets: ₹51,801.85 (Mar-2026) vs ₹45,667.20 (Mar-2025)
  • EPS: ₹1.50 (FY2026), ₹0.34 (Q4 FY2026)

Segment-wise Performance (Consolidated, ₹ lakhs):

  • Construction Services Revenue: FY2026: ₹23,277.52; Q4 FY2026: ₹10,176.84
  • Trading Material Revenue: FY2026: ₹7,259.01; Q4 FY2026: ₹945.45
  • Segment Profit (Before Tax & Interest): Construction: ₹2,414.73 (FY2026); Trading: ₹100.15 (FY2026)

Dates of Action

  • Board Meeting Date: June 25, 2026 (4:00 PM to 7:00 PM)
  • Financial Period: Quarter and Year ended March 31, 2026
  • Auditor's Report Date: June 25, 2026

Parties Involved

  • Joint Venture: Generic Bootes Construction LLP
  • Auditor: Bilimoria Mehta & Co. (Firm Reg. No. 101490W)
  • Auditor Partner: CA Aakash Mehta (Membership No. 165824)

Financial and Operational Impact

  • Joint Venture Accounting: Equity method used for Generic Bootes Construction LLP
  • Labour Code Implementation: New Labour Codes effective from November 21, 2025. Management assessment indicates no material incremental impact on gratuity obligations. Impact on contract workforce being evaluated, no material impact expected.
  • Asset Changes: Significant increase in trade receivables (₹19,784.93 lakhs vs ₹12,057.92 lakhs YoY)
  • Liability Changes: Increase in trade payables to micro/small enterprises (₹2,096.15 lakhs vs ₹162.50 lakhs YoY)

Capital Structure Impact

  • Equity Share Capital unchanged at ₹2,849.31 lakhs
  • Reserves & Surplus increased to ₹26,450.93 lakhs (Consolidated) and ₹26,451.03 lakhs (Standalone)

Cash Flow Implications (Consolidated, ₹ lakhs)

  • Operating Activities: Net cash inflow ₹2,361.36 (FY2026)
  • Investing Activities: Net cash outflow ₹1,365.03 (FY2026)
  • Financing Activities: Net cash outflow ₹980.20 (FY2026)
  • Cash Position: Cash and cash equivalents ₹574.40 lakhs (Mar-2026)

Auditor's Opinion

  • Unmodified opinion on both standalone and consolidated financial results
  • Joint venture figures unaudited but considered not material to group
  • Q4 figures represent balancing figures between audited annual and unaudited YTD figures

Additional Information

  • Previous period figures regrouped/reclassified for consistency
  • Complete results available on BSE, NSE, and company website (www.gecpl.com)