GAME CHANGERS TEXFAB LIMITED — Reporting period: Half year ended and year ended 31 March 2026 (Standalone and Consolidated)
Standalone: Statement of Assets & Liabilities as on March 31, 2026 (Rs. In Lakhs)
| Particulars | As at March 31, 2026 (Audited) | As at Sept 30, 2025 (Unaudited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| Non-Current Assets | |||
| a) Property, plant and equipment | 312.51 | 157.99 | 107.31 |
| b) Right-of-use assets | 466.67 | 394.13 | 416.77 |
| c) Intangible assets | 82.43 | 67.77 | 99.03 |
| d) Capital Assets Under Development | 18.83 | – | – |
| e) Intangible assets under development | – | – | – |
| f) Financial assets | |||
| – i) Investments | 8.00 | – | – |
| – ii) Others | 31.94 | 14.35 | 13.94 |
| g) Deferred tax assets (net) | 33.52 | 51.77 | 35.52 |
| h) Non-current tax assets (net) | – | – | – |
| i) Other assets | – | – | – |
| Total Non-Current Assets | 953.91 | 686.00 | 672.57 |
| Current Assets | |||
| a) Inventories | 1,974.43 | 1,480.34 | 1,627.49 |
| b) Financial assets | |||
| – i) Investment | 505.25 | – | – |
| – ii) Trade receivables | 4,896.05 | 3,432.16 | 2,664.05 |
| – iii) Cash and cash equivalents | 205.34 | 17.15 | 12.77 |
| – iv) Others | 1,533.85 | 0.82 | 0.11 |
| c) Other current assets | 926.50 | 260.61 | 154.50 |
| Total Current Assets | 10,041.42 | 5,191.09 | 4,458.92 |
| TOTAL ASSETS | 10,995.33 | 5,877.09 | 5,131.51 |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| a) Equity share capital | 1,789.28 | 1,251.68 | 1,251.68 |
| b) Other equity | 6,990.76 | 1,680.19 | 849.09 |
| Total Equity | 8,780.04 | 2,931.88 | 2,100.77 |
| LIABILITIES | |||
| Non-Current Liabilities | |||
| a) Financial liabilities | |||
| – i) Borrowings | – | 11.11 | 17.78 |
| – ii) Lease liabilities | 392.23 | 335.89 | 360.79 |
| b) Other Non current liabilities | – | – | – |
| c) Provisions | 5.18 | 2.64 | 2.30 |
| d) Deferred tax liabilities (net) | – | – | – |
| Total Non-Current Liabilities | 397.41 | 349.64 | 380.86 |
| Current Liabilities | |||
| a) Financial liabilities | |||
| – i) Borrowings | 900.88 | 971.95 | 548.61 |
| – ii) Lease liabilities | 44.89 | 48.64 | 46.39 |
| – iii) Trade payables | – | – | – |
| – (A) total outstanding dues of micro enterprises and small enterprises | – | – | – |
| – (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 526.99 | 790.65 | 1,582.11 |
| – iv) Other financial liabilities | 197.26 | 17.04 | 22.63 |
| b) Other current liabilities | 28.33 | 18.43 | 5.46 |
| c) Provisions | 21.20 | 30.97 | 16.57 |
| d) Current tax liabilities (net) | 98.34 | 717.90 | 428.10 |
| Total Current Liabilities | 1,817.89 | 2,595.57 | 2,649.87 |
| Total Liabilities | 2,215.30 | 2,945.21 | 3,030.73 |
| TOTAL EQUITY AND LIABILITIES | 10,995.33 | 5,877.09 | 5,131.51 |
Standalone: Statement of Profit and Loss for Half Year ended and Year ended March 31, 2026 (Rs. In Lakhs)
| Particulars | For the Half Year Ended 31/03/2026 (Audited) | For the Half Year Ended 30/09/2025 (Unaudited) | For the Half Year Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 8,151.93 | 5,722.73 | 6,046.00 | 13,874.65 | 11,556.31 |
| Other income | 48.76 | 6.79 | 2.04 | 55.55 | 2.49 |
| Total income | 8,200.69 | 5,729.52 | 6,048.04 | 13,930.20 | 11,558.79 |
| Expenses | |||||
| Cost of materials consumed | 6,369.00 | 4,339.75 | 4,728.49 | 10,708.75 | 9,292.61 |
| Employee benefits expense | 56.80 | 33.96 | 66.79 | 90.76 | 98.63 |
| Finance costs | 99.02 | 63.54 | 103.78 | 162.56 | 144.34 |
| Depreciation and amortisation expense | 72.76 | 63.91 | 74.25 | 136.67 | 102.09 |
| Other expenses | 246.84 | 123.99 | 135.65 | 370.83 | 305.90 |
| Total expenses | 6,844.42 | 4,625.15 | 5,108.97 | 11,469.57 | 9,943.57 |
| Profit before tax | 1,356.26 | 1,104.37 | 939.07 | 2,460.63 | 1,615.23 |
| Tax expense | |||||
| – Current tax | 345.26 | 289.80 | 264.79 | 635.06 | 434.57 |
| – Deferred tax (credit) | 18.25 | (16.25) | (14.31) | 2.00 | (25.85) |
| Total tax expense | 363.51 | 273.54 | 250.47 | 637.06 | 408.71 |
| Profit after tax for the year | 992.75 | 830.83 | 688.60 | 1,823.58 | 1,206.51 |
Standalone: Other comprehensive income (Rs. In Lakhs)
| Particulars | 31/03/2026 | 30/09/2025 | 31/03/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|---|
| Remeasurements of defined benefit plans | (1.10) | 0.22 | 0.59 | (0.88) | 0.59 |
| Income tax related to the above item | (0.28) | 0.06 | 0.15 | (0.22) | 0.15 |
| Other comprehensive income/(loss) for the year, net of tax | (1.38) | 0.28 | 0.74 | (1.10) | 0.74 |
Standalone: Total comprehensive income for the year
| 991.37 | 831.10 | 689.33 | 1,822.47 | 1,207.24 |
Standalone: Earnings per equity share (Rs.)
| Particulars | 31/03/2026 | 30/09/2025 | 31/03/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|---|
| Basic (Rs.) | 5.88 | 6.64 | 5.51 | 12.42 | 9.64 |
| Diluted (Rs.) | 5.88 | 6.64 | 5.51 | 12.42 | 9.64 |
Standalone: Statement of Cash Flows for six months ended and year ended March 31, 2026 (Prepared using the Indirect Method) (₹ Rs. In Lakhs)
| Particulars | Year ended March 31, 2026 (Audited) | Year ended Sept 30, 2025 (Unaudited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|
| A. Cash flows from operating activities | |||
| Profit before tax | 2,460.63 | 1,104.37 | 1,615.23 |
| Remeasurements of defined benefit plans | (0.88) | 0.22 | 0.59 |
| Profit before Remeasurements of defined benefit plans | 2,459.75 | 1,104.59 | 1,615.82 |
| Adjustments for : | |||
| Depreciation on property, plant and equipment | 24.22 | 10.00 | 16.98 |
| Amortisation of right of use assets | 49.85 | 22.65 | 39.35 |
| Amortisation of intangible assets | 62.60 | 31.27 | 45.75 |
| Asset Written off | 40.77 | – | – |
| Profit on sale of property, plant and equipment | (0.05) | – | (0.11) |
| Interest expense on Lease Liabilities | 36.14 | 19.35 | 41.65 |
| Interest expense | 121.29 | 44.18 | 101.34 |
| Gain on early termination of leases | (1.66) | – | – |
| Reversal of ROU Asset | (16.96) | – | – |
| Net gain on financial assets at FVTP | (5.25) | – | – |
| Interest Income | (36.74) | – | – |
| Rent concession of lease rentals | (1.34) | – | – |
| Total Adjustments | 2,732.63 | 1,232.04 | 1,860.79 |
| Changes in operating assets and liabilities: | |||
| Increase in other current and non-current financial assets | – | – | – |
| (Increase)/ Decrease in non-current financial assets – others | (18.00) | (0.41) | (1.81) |
| (Increase)/ Decrease in current financial assets – others | (1,533.74) | (0.71) | 174.51 |
| (Increase)/ Decrease in inventories | (346.93) | 147.15 | (398.19) |
| Increase in trade receivables | (2,232.00) | (768.11) | (944.79) |
| Increase in other current assets | (772.01) | (106.11) | 255.53 |
| Increase in current and non-current provisions | 7.51 | 14.74 | 9.86 |
| Increase / (Decrease) in deferred tax Assets | 2.00 | (16.25) | (25.93) |
| Increase in trade payables | (1,055.12) | (791.46) | (453.89) |
| Increase in current financial liabilities | 174.63 | (5.60) | (0.62) |
| Decrease in other current liabilities | (306.89) | 302.77 | 259.69 |
| Cash generated from operations | (3,347.92) | 8.06 | 735.16 |
| Income taxes paid (net of refund received) | (637.06) | (273.68) | (408.57) |
| Net cash outflow from operating activities (A) | (3,984.98) | (265.62) | 326.60 |
| B. Cash flows from investing activities | |||
| Payment for purchase of property, plant and equipment | (270.51) | (60.99) | (13.46) |
| Payment for purchase of intangible assets | (46.00) | – | (144.49) |
| Payment for Capital Assets Under Development | (18.83) | – | – |
| Investment in Subsidiary (Game Changers Retails Private Limited) | (8.00) | – | – |
| Investment in Liquid Funds | (500.00) | – | – |
| Interest Income | 36.74 | – | – |
| Sale of Tangible Assets | 0.37 | 0.50 | 0.94 |
| Net cash outflow from investing activities (B) | (806.23) | (60.49) | (157.01) |
| C. Cash flows from financing activities | |||
| Repayment of term loans from banks | (17.78) | (6.67) | (15.94) |
| Receipt of loan from related parties | 425.00 | – | – |
| Repayment of loan to related parties | (425.00) | – | – |
| Proceeds from working capital borrowings | 352.26 | 423.33 | 27.93 |
| Share Issue Premium | 4,318.97 | – | – |
| Lease rental paid | (85.99) | (42.00) | (81.00) |
| Share Issue | 537.60 | – | – |
| Interest on term loan and working capital facilities | (69.92) | (43.99) | (84.59) |
| Interest on delay in deposit of statutory dues | (51.37) | (0.19) | (16.76) |
| Net cash outflow from financing activities (C) | 4,983.78 | 330.48 | (170.37) |
| D. Net decrease in cash and cash equivalents (A+B+C) | 192.57 | 4.37 | (0.78) |
| E. Cash and cash equivalents at the beginning of the year | 12.77 | 12.77 | 13.55 |
| Cash and cash equivalents at the end of the year (D+E) | 205.34 | 17.15 | 12.77 |
Standalone: Reconciliation of cash and cash equivalents (Rs. In Lakhs)
| As at March 31, 2026 | As at Sept 30, 2025 | As at March 31, 2025 | |
|---|---|---|---|
| Cash on hand | 32.18 | 6.66 | 11.90 |
| Foreign Currency held | 0.27 | 0.27 | 0.27 |
| Bank balances – In current accounts | 172.89 | 10.22 | 0.60 |
| Total | 205.34 | 17.15 | 12.77 |
Consolidated: Statement of Assets & Liabilities as on March 31, 2026 (Rs. In Lakhs)
| Particulars | As at March 31, 2026 (Audited) | As at Sept 30, 2025 (Unaudited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| Non-Current Assets | |||
| a) Property, plant and equipment | 312.51 | 157.99 | 107.31 |
| b) Right-of-use assets | 466.67 | 394.13 | 416.77 |
| c) Intangible assets | 82.43 | 67.77 | 99.03 |
| d) Capital Assets Under Development | 18.83 | – | – |
| e) Intangible assets under development | – | – | – |
| f) Financial assets | |||
| i) Investments | – | – | – |
| ii) Others | 31.94 | 14.35 | 13.94 |
| g) Deferred tax assets (net) | 33.52 | 51.77 | 35.52 |
| h) Non-current tax assets (net) | – |