Gala Precision Engineering Profit Jumps to ₹35.54 Cr

May 14, 2026 4 mins read Firehose Gupta

Gala Precision Engineering Limited — Quarter and year ended 31 March 2026

Sr. No.	Particulars	Standalone Financial Results for the Quarter ended	Year ended
		31-Mar-26 (Audited)	31-Dec-25 (Unaudited)
		Refer Note 6
I.	Revenue from operations	94.56	85.25
II.	Other income	1.58	1.32
III.	Total income	96.14	86.57
IV.	Expenses:
	Cost of materials consumed	37.19	39.29
	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3.02	(4.48)
	Employee benefits expense	8.98	9.78
	Finance costs	0.94	0.77
	Depreciation and amortisation expense	2.67	3.04
	Other expenses	28.83	26.17
	Total expenses	81.63	74.57
V.	Profit before exceptional and extraordinary items and tax	14.51	12.00
	Exceptional items (Refer Note 3)	0.12	(0.94)
VI.	Profit before extraordinary items and tax	14.63	11.06
	Extraordinary items	–	–
VII.	Profit before tax	14.63	11.06
VIII.	Tax expense:
	(1) Current tax	2.03	2.99
	(2) Deferred tax	0.36	(0.26)
IX.	Profit for the period	12.24	8.33
X.	Other comprehensive income
	(a) The items that will not be reclassified to profit and loss	(0.15)	(0.08)
	(b) Income tax relating to items that will not be reclassified to profit and loss	0.04	0.02
XI.	Total Comprehensive income for the period	12.13	8.27
XII.	Paid up equity share capital (Face value of Re. 10/- each)
XIII.	Other Equity
XIV.	Earnings per equity share:
	(1) Basic (Refer note 2)	9.61	6.55
	(2) Diluted	9.33	6.38

Particulars	As at 31-Mar-26	As at 31-Mar-25
ASSETS
Non-current assets
(a) Property, plant and equipment	84.43	60.67
(b) Right of use assets	4.43	4.07
(c) Capital work-in-progress	7.29	6.64
(d) Other intangible assets	15.29	18.95
(e) Intangible assets under development	11.47	3.92
(e) Financial assets
(i) Other financial assets	1.56	5.66
(f) Income tax assets (net)	1.60	1.34
(g) Other Non Current assets	4.43	4.31
Total non-current assets	130.50	105.56
Current assets
(a) Inventories	89.43	72.39
(b) Financial assets
(i) Trade receivables	81.53	70.87
(ii) Cash and cash equivalents	11.44	1.44
(iii) Bank balances other than above	38.98	57.91
(iv) Loans	0.38	0.30
(v) Other financial assets	3.15	2.57
(c) Other current assets	19.64	8.82
Total current assets	244.55	214.30
TOTAL ASSETS	375.05	319.86
EQUITY AND LIABILITIES
Equity
(a) Equity share capital	12.80	12.70
(b) Other equity	279.75	243.73
Total equity	292.55	256.43
Liabilities
Non-current liabilities
(a) Financial liabilities
(i) Borrowings	1.62	1.07
(ii) Lease liabilities	0.83	0.74
(b) Provisions	7.68	6.90
(c) Deferred tax liabilities (Net)	0.87	0.48
Total non-current liabilities	11.00	9.19
Current liabilities
(a) Financial liabilities
(i) Borrowings	34.94	22.05
(ii) Lease liabilities	0.75	0.41
(iii) Trade payables
Due to Micro and small enterprises	0.95	0.78
Due to others	19.04	17.55
(iv) Other financial liabilities	8.08	6.98
(b) Other current liabilities	6.60	5.78
(c) Provisions	1.14	0.69
Total current liabilities	71.50	54.24
Total liabilities	82.50	63.43
TOTAL EQUITY & LIABILITIES	375.05	319.86

Particulars	Year ended 31st March, 2026	Year ended 31st March, 2025
Cash flow from operating activities :
Net profit before tax	43.48	33.21
Adjustment for :
– Depreciation	10.18	7.97
– Unrealised exchange (gain) / loss	(1.28)	(1.37)
– Share in loss of LLP	0.28	0.24
– Finance cost (including fair value change in financial instruments)	2.84	3.80
– Interest income	(3.36)	(2.53)
– Bad debts	0.12	0.21
– Provision for doubtful debts	(0.19)	0.15
– Loss / (gain) on sale / disposal of fixed assets	(0.04)	(0.00)
– Fair value changes in financial assets	(0.02)	(0.02)
	8.53	8.45
Operating profit/(loss) before working capital changes	52.01	41.66
Trade receivables	(9.23)	(22.89)
Other financial assets	(1.26)	(0.08)
Other non current assets	0.24	(0.16)
Other current assets	(10.82)	(5.08)
Inventories	(17.04)	(14.74)
Trade payable	1.54	4.65
Provisions	0.85	1.51
Other current financial liabilities	0.81	2.92
Other liabilities	0.82	2.31
	(34.09)	(31.56)
Cash generated from operations	17.92	10.10
Direct taxes paid	(7.72)	(7.30)
Net cash from operating activities	10.20	2.80
Cash flow from investing activities
Purchase of property, plant and equipment	(29.77)	(27.29)
Capital work in progress and capital advance	(8.55)	(6.58)
Proceeds from sale of fixed assets	0.08	0.04
Loans (financial assets) given	(0.08)	(0.18)
Deposits / Balances with banks	23.43	(59.69)
Interest income	3.66	1.78
Net cash used in investing activities	(11.23)	(91.92)
Cash flow from financing activities
Proceeds from share issue	0.87	135.58
(Repayments) / proceeds from working capital facilities (net)	12.80	(18.69)
(Repayments) of term loans	0.68	(13.15)
Payment of lease liabilities	(0.58)	(0.48)
Initial public offer expenses	–	(10.19)
Interest paid	(2.74)	(3.74)
Net cash from financing activities	11.03	89.33
Net increase/(decrease) in cash and cash equivalents	10.00	0.21
Cash and cash equivalents as at beginning of the financial year	1.44	1.23
– Cash and cash equivalents	1.44	1.23
Cash and cash equivalents as at end of the financial year	11.44	1.44
– Cash and cash equivalents	11.44	1.44

Objects of the issue as per prospectus	Amount proposed in offer document (Rupees in Crores)	Actual Net Proceeds (Rupees in Crores)	Amount utilized till March 31, 2026 (Rupees in Crores)	Amount unutilized as on March 31, 2026* (Rupees in Crores)
a) Setting up a new facility at Vallam-Vadagal, SIPCOT, Sriperumbuddur, Tamil Nadu for manufacturing high tensile fasteners and hex bolts	37.00	37.00	28.43	8.57
b) Funding capital expenditure requirements towards purchase of equipment, plant and machinery at Wada, Palghar, Maharashtra	11.07	11.07	9.34	1.73
c) Repayment/ prepayment, in full or part, of certain borrowings availed by our Company	45.43	45.43	45.43	–
d) General corporate purposes	27.91	27.74	0.92	26.82
Total	121.41	121.24	84.12	37.12

Sr. No.	Particulars	Consolidated Financial Results for the Quarter Ended	Consolidated Financial Results for the Year Ended
		31-Mar-26 (Audited)	31-Dec-25 (Unaudited)
		Refer Note 6
I.	Revenue from operations	94.56	85.25
II.	Other income	1.58	1.32
III.	Total income	96.14	86.57
IV.	Expenses:
	Cost of materials consumed	37.19	39.29
	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3.02	(4.

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