- Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026
- Limited Review Reports in respect of Unaudited (Standalone & Consolidated) Financial Results for the quarter and half year ended September 30, 2026
Standalone Financial Performance (Rs. in Lacs)
Quarter Ended September 30, 2026:
- Total Income: ₹9.01 (Other Income: ₹9.01, Revenue from Operations: Nil)
- Total Expenses: ₹7.91 (Employee benefits: ₹4.38, Depreciation: ₹0.03, Other expenses: ₹3.50)
- Profit before tax: ₹1.10
- Tax Expense: ₹0.05 (Deferred tax: ₹0.05)
- Profit for the period: ₹1.05
- Other Comprehensive Income: (₹0.17)
- Total Comprehensive Income: ₹0.88
- EPS: ₹0.04 (Basic & Diluted)
Half Year Ended September 30, 2026:
- Total Income: ₹18.01
- Total Expenses: ₹24.61
- Loss before tax: (₹6.60)
- Tax Benefit: (₹0.40)
- Loss for the period: (₹6.20)
- Total Comprehensive Income: (₹5.29)
- EPS: (₹0.21)
Comparative Figures (Quarter):
- Q1 FY2027 (June 30, 2026): Loss of ₹7.25 lakh, EPS (₹0.24)
- Q2 FY2026 (September 30, 2025): Loss of ₹8.49 lakh, EPS (₹0.09)
Standalone Financial Position (As at September 30, 2026)
- Total Assets: ₹3,334.02 Lacs
- Non-current Assets: ₹3,324.18 Lacs (Property, plant and equipment: ₹3,027.48 Lacs, Non-current Investments: ₹296.70 Lacs)
- Current Assets: ₹9.84 Lacs (Cash and cash equivalents: ₹4.74 Lacs, Current tax assets: ₹5.10 Lacs)
- Total Equity: ₹1,248.34 Lacs (Equity share capital: ₹300.00 Lacs, Other equity: ₹948.34 Lacs)
- Non-current Liabilities: ₹1,947.31 Lacs (Borrowings: ₹1,947.17 Lacs, Deferred tax liabilities: ₹0.14 Lacs)
- Current Liabilities: ₹138.37 Lacs (Trade payables: ₹3.16 Lacs, Other financial liabilities: ₹130.00 Lacs, Other current liabilities: ₹5.21 Lacs)
Standalone Cash Flows (Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: (₹75.54) Lacs
- Net Cash from Investing Activities: ₹0.01 Lacs
- Net Cash from Financing Activities: ₹80.00 Lacs (Proceeds from long term borrowings: ₹80.00 Lacs)
- Net increase in Cash: ₹4.47 Lacs
- Cash and cash equivalents at end: ₹4.74 Lacs (Cash on hand: ₹0.05 Lacs, Bank balances: ₹4.69 Lacs)
Consolidated Financial Performance (Rs. in Lacs)
The consolidated results include the parent company and associate company GCCL Infrastructure & Projects Limited.
Quarter Ended September 30, 2026:
- Group Net Profit for the period: ₹4.91
- Total Comprehensive Income: ₹5.08
- EPS: ₹0.16
Half Year Ended September 30, 2026:
- Group Net Loss for the period: (₹8.12)
- Total Comprehensive Income: (₹7.04)
- EPS: (₹0.27)
Comparative Figures (Half Year):
- H1 FY2026: Group Net Loss of ₹40.65 lakh, EPS (₹0.47)
- FY2026 (Audited): Group Net Profit of ₹8.24 lakh, EPS ₹0.10
Consolidated Financial Position (As at September 30, 2026)
- Total Assets: ₹3,241.54 Lacs
- Non-current Assets: ₹3,231.70 Lacs (Property, plant and equipment: ₹3,027.48 Lacs, Non-current Investments: ₹204.22 Lacs)
- Current Assets: ₹9.84 Lacs
- Total Equity: ₹1,155.86 Lacs (Equity share capital: ₹300.00 Lacs, Other equity: ₹855.86 Lacs)
- Liabilities structure similar to standalone
Additional Information
- The company's business activity falls within a single operating business segment of Real Estate Development
- Previous period figures have been regrouped/re-classified where necessary
- The results were reviewed by the Audit Committee and approved by the Board
- Statutory Auditors Sorab S. Engineer & Co. issued unqualified review reports for both standalone and consolidated results
- The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)