Key Financial Figures - Standalone (₹ in Lakhs)

Year Ended 31 March 2026:

  • Revenue from Operations: ₹3,903.87
  • Other Income: ₹156.69
  • Total Revenue: ₹4,060.56
  • Total Expenses: ₹3,853.22
  • Profit Before Tax: ₹207.33
  • Tax Expense: ₹52.18 (Current Tax), ₹0.93 (Deferred Tax)
  • Net Profit: ₹156.08
  • Earnings Per Share: ₹1.13 (Basic & Diluted)
  • Paid-up Equity Share Capital: ₹1,381.89 lakhs (Face value ₹10/- each)

Half Year Ended 31 March 2026:

  • Revenue from Operations: ₹2,242.43
  • Other Income: ₹78.84
  • Total Revenue: ₹2,321.26
  • Profit Before Tax: ₹69.62
  • Net Profit: ₹53.36
  • EPS: ₹0.39 (Basic & Diluted)

Key Financial Figures - Consolidated (₹ in Lakhs)

Year Ended 31 March 2026:

  • Revenue from Operations: ₹5,537.81
  • Other Income: ₹156.69
  • Total Revenue: ₹5,694.50
  • Total Expenses: ₹5,387.97
  • Profit Before Tax: ₹306.53
  • Tax Expense: ₹76.63 (Current Tax), ₹0.94 (Deferred Tax)
  • Net Profit: ₹230.83
  • Earnings Per Share: ₹1.67 (Basic & Diluted)
  • Paid-up Equity Share Capital: ₹1,381.89 lakhs

Half Year Ended 31 March 2026:

  • Revenue from Operations: ₹3,046.11
  • Other Income: ₹74.55
  • Total Revenue: ₹3,120.66
  • Profit Before Tax: ₹117.97
  • Net Profit: ₹77.25
  • EPS: ₹0.56 (Basic & Diluted)

Consolidated Subsidiaries

1. GOBLIN INDUSTRIES (INDIA) PRIVATE LIMITED

2. GOBLIN FRANCE

Audit Qualifications

Statutory Auditors (Chandabhoy & Jassoobhoy, FRN: 101648W) issued qualified opinions on both standalone and consolidated financial results due to:

Standalone Qualifications:

1. The Company has not provided GST electronic credit ledger, reconciliations and detailed GST payable workings for verification, making it impossible to verify related balances.

2. The Company has outstanding statutory liabilities under Income Tax Act, 1961, including non-filing of Income Tax Return for AY 2025-26 and applicable TDS returns for FY 2025-26. Certain TDS liabilities remain unpaid as at 31 March 2026, with no provision for interest, penalty or contingent liabilities.

Consolidated Qualifications:

1. Same GST verification issues as the holding company

2. Same income tax compliance issues as the holding company

Management Response to Qualifications

Management provided a Statement on Impact of Audit Qualifications stating:

  • The impact of qualifications is "Not Determinable" for all financial metrics
  • Qualifications are first-time occurrences
  • Management is currently streamlining GST compliance documentation processes
  • Expects to complete reconciliation exercise in current quarter
  • No anticipated material impact on financial results
  • Immediate steps initiated to clear outstanding TDS dues with applicable interest and file overdue returns

Cash Flow Statement (Standalone, Year Ended 31 March 2026)

  • Net Cash from Operating Activities: ₹22.88 lakhs
  • Net Cash from Investing Activities: ₹(9.43) lakhs
  • Net Cash from Financing Activities: ₹(9.22) lakhs
  • Net Increase in Cash: ₹4.22 lakhs
  • Cash at Beginning: ₹48.35 lakhs
  • Cash at End: ₹52.58 lakhs

Balance Sheet Position (Consolidated, as at 31 March 2026)

  • Total Assets: ₹8,803.24 lakhs
  • Total Liabilities: ₹8,803.24 lakhs
  • Shareholder's Funds: ₹4,625.70 lakhs
  • Non-current Liabilities: ₹844.80 lakhs
  • Current Liabilities: ₹3,332.73 lakhs

Board Approval

The financial results were approved by the Board of Directors at their meeting held on 30 May 2026, which commenced at 05:00 p.m. and concluded at 07:15 p.m.