G.G. AUTOMOTIVE GEARS LIMITED — Quarter ended March 31, 2026 and year ended March 31, 2026 (reporting period as per quarterly results)
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31/03/2026 (Audited) | 31/12/2026 (un-audited) | ||
| I | Income | ||
| Revenue from Operations | 2109.57 | 3400.98 | |
| Other Income | 12.28 | 7.47 | |
| Total Revenue | 2121.85 | 3408.45 | 3361.63 |
| II | Expenses | ||
| (a) Cost of Materials consumed | 803.58 | 1267.22 | |
| (b) Purchases of stock-in-trade | – | – | |
| (c) Changes in inventories of finished goods, work-in-progress & stock-in-trade | (7.10) | 404.32 | |
| (d) Employee benefits expense | 342.66 | 391.82 | |
| (e) Finance Costs | 71.25 | 50.26 | |
| (f) Depreciation and amortisation expense | 113.50 | 134.14 | |
| (g) Other expenses | 729.38 | 655.73 | |
| Total expenses | 2053.27 | 2903.49 | 2954.61 |
| III | Profit/(loss) before exceptional items and tax (I – II) | 68.58 | 504.96 |
| IV | Exceptional Items | – | – |
| V | Profit/(loss) before exceptions items and tax (III-IV) | 68.58 | 504.96 |
| VI | Tax Expense | ||
| (1) Current Tax | 11.86 | 144.00 | |
| (2) Deferred tax | (116.45) | 15.00 | |
| (3) Mat Credit entitlement | – | 0.00 | |
| Total Tax Expenses | (104.59) | 159.00 | 191.13 |
| VII | Profit /(loss) for the period form continuing operations (V – VI) | 173.17 | 345.96 |
| VIII | Profit/(Loss) from discontinued operations | – | – |
| IX | Tax expenses of discontinued operations | – | – |
| X | Profit /(Loss) From discontinued operations (after tax) (VIII-IX) | – | – |
| XI | Profit/(Loss) for the period (VII+X) | 173.17 | 345.96 |
| XII | Other Comprehensive Income | ||
| A (i) Items that will not be reclassified to profit or loss | – | – | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | |
| B. (i) Items that will be reclassified to profit or loss | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | |
| XIII | Total Comprehensive Income for the period | 173.17 | 345.96 |
| Particulars | 31/03/2026 (Audited) | 31/12/2026 (un-audited) | 31/03/2025 (Audited) | 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| Paid up capital | 999 | 999.00 | 950.00 | 999 | 950.00 |
| Face value of Equity Share Capital | 10 | 10 | 10 | 10 | 10 |
| Particulars | 31/03/2026 (Audited) | 31/12/2026 (un-audited) | 31/03/2025 (Audited) | 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| (1) Basic | 1.73 | 3.46 | 2.27 | 11.13 | 8.54 |
| (2) Diluted | 1.73 | 3.46 | 2.27 | 11.13 | 8.54 |
| Particulars | 31/03/2026 (Audited) | 31/12/2026 (un-audited) | 31/03/2025 (Audited) | 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| (1) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Particulars | 31/03/2026 (Audited) | 31/12/2026 (un-audited) | 31/03/2025 (Audited) | 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| (a) Basic | 1.73 | 3.46 | 2.27 | 11.13 | 8.54 |
| (b) Diluted | 1.73 | 3.46 | 2.27 | 11.13 | 8.54 |
| Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|
| (I) Assets | ||
| 1. Non-current assets | ||
| Property, plant and equipment | 4467.12 | 5293.44 |
| Capital work-in-progress | 0.00 | 0.00 |
| Investment property | – | – |
| Right of use assets | 0.00 | 0.00 |
| Other intangible assets | 12.59 | 11.07 |
| Intangible assets under development | 0.00 | 0.00 |
| Biological assets other than bearer plants | – | – |
| Investments accounted for using equity method | – | – |
| Non-current financial assets | ||
| Non-current investments | – | – |
| Trade receivables, non-current | – | – |
| Loans, non-current | – | – |
| Other non-current financial assets | 975.29 | 174.46 |
| Total non-current financial assets | – | – |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Total non-current assets | 5455.00 | 5478.97 |
| 2. Current assets | ||
| Inventories | 1910.04 | 1500.09 |
| Current financial asset | – | – |
| Current investments | – | – |
| Trade receivables, current | 1870.36 | 2459.85 |
| Cash and cash equivalents | 849.45 | 35.59 |
| Bank balance other than cash and cash equivalents | 72.87 | 74.97 |
| Loans, current | – | – |
| Other current financial assets | – | – |
| Total current financial assets | – | – |
| Current tax assets (net) | – | – |
| Other current assets | 743.05 | 37.53 |
| Total current assets | 5445.77 | 4108.03 |
| 3. Non-current assets classified as held for sale | – | – |
| 4. Regulatory deferral account debit balances and related deferred tax Assets | – | – |
| Total assets | 10900.77 | 9587.00 |
| (II) Equity and liabilities | ||
| 1. Equity | ||
| Equity attributable to owners of parent | – | – |
| Equity share capital | 999.00 | 950.00 |
| Other equity | 4808.80 | 3745.69 |
| Total equity attributable to owners of parent | – | – |
| Non controlling interest | – | – |
| Total equity | 5807.80 | 4695.69 |
| 2. Liabilities | ||
| Non-current liabilities | – | – |
| Non-current financial liabilities | – | – |
| Borrowings, non-current | 1894.40 | 1625.43 |
| Lease Liability | 0.00 | 0.00 |
| Other non-current financial liabilities | – | – |
| Total non-current financial liabilities | 1894.40 | 1625.43 |
| Provisions, non-current | – | – |
| Deferred tax liabilities (net) | 415.47 | 501.92 |
| Deferred government grants, Non-current | 131.8 | – |
| Other non-current liabilities | 0.00 | 0.00 |
| Total non-current liabilities | 547.27 | 501.92 |
| Current liabilities | ||
| Current financial liabilities | – | – |
| Borrowings, current | 1018.40 | 884.36 |
| Lease Liability | 0.00 | 0.00 |
| Trade payables, current | 1447.42 | 1484.76 |
| Other current financial liabilities | 106.97 | 121.19 |
| Total current financial liabilities | 2572.79 | 2490.31 |
| Other current liabilities | 44.09 | 226.59 |
| Provisions, current | 0.00 | 0.00 |
| Current tax liabilities (Net) | 34.42 | 47.06 |
| Deferred government grants, Current | – | – |
| Total current liabilities | 78.51 | 273.65 |
| 3. Liabilities directly associated with assets in disposal group classified as held for sale | – | – |
| 4. Regulatory deferral account credit balances and related deferred tax liability | – | – |
| Total liabilities | 5092.97 | 4891.31 |
| Total equity and liabilities | 10900.77 | 9587.00 |
| Particulars | Year ended March 31, 2026 (in Lakhs) | Year ended March 31, 2025 (in Lakhs) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before tax & extraordinary items | 1411.52 | 1078.04 |
| Adjustment for: | ||
| – Depreciation | 504.70 | 435.50 |
| – Interest paid | 215.64 | 260.88 |
| – Less : Profit on Sales of Assets | 0.00 | 0.00 |
| – Less : Interest and dividend received | (10.76) | (23.52) |
| Operating profit before working capital changes | 2,121.10 | 1,750.91 |
| Adjustment for: | ||
| – Trade and other receivables | 10.84 | (65.51) |
| – Inventories | (409.94) | (215.24) |
| – Trade and other payables | (234.07) | 103.23 |
| Cash generated from operations | 1,487.93 | 1,573.38 |
| Direct Tax paid | (342.49) | (163.22) |
| Net cash from operating activities | 1,145.44 | 1,410.16 |
| B. Cash flow from investment activities | ||
| Sale of fixed assets (Net) | 1400.10 | 0.00 |
| Profit on Sales of Assets | 0.00 | 0.00 |
| Purchase of Fixed Assets | (1080.00) | (1799.06) |
| Capital WIP, Cap. Adv. & Pre-op. Exps. | (851.92) | (35.82) |
| Interest received | 10.76 | 23.52 |
| Investment/ disinvestment in Fixed deposit | 2.11 | 70.78 |
| Net cash from investment activities | (518.96) | (1,740.58) |
| C. Cash flow from financing activities | ||
| Payment of lease liability | 0.00 | 0.00 |
| Repayment of borrowings | (308.82) | 946.61 |
| Proceeds from borrowings | 711.84 | (1159.08) |
| Proceeds from Shares & Warrant | 0.00 | 746.47 |
| Interest paid | (215.64) | (260.88) |
| Net cash from financing activities | 187.37 | 273.13 |
| Net increase in cash and cash equivalents | 813.85 | (57.29) |
| Cash and cash equivalents at beginning of the year | 35.59 | 92.89 |
| Cash and cash equivalents at end of the year | 849.45 | 35.59 |