GlobalSpace Technologies Limited — Quarter ended March 31, 2026 (published May 15, 2026)
Date: May 15, 2026
| Sr.No | Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|---|
| I | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, plant and equipment | 406.03 | 393.90 | |
| (b) Intangible assets | 879.89 | 605.85 | |
| (c) Intangible assets under development | 1,369.54 | 354.44 | |
| (d) Financial assets | – | – | |
| (i) Investments | 152.69 | 152.69 | |
| (iii) Other Non Current financial assets | 1,993.32 | 1,890.34 | |
| (i) Deferred tax assets (net) | – | – | |
| (j) Non current tax assets | – | – | |
| (e) Other non current assets | – | – | |
| Total of non current assets | 4,801.47 | 3,397.22 | |
| 2 | Current Assets | ||
| (a) Inventories | 205.48 | 524.89 | |
| (b) Financial assets | |||
| (i) Trade receivables | 232.77 | 597.61 | |
| (ii) Cash and cash equivalents | 0.92 | 3.11 | |
| (iii) Loans | 395.58 | 574.28 | |
| (c) Current Tax Assets (Net) | (13.70) | 116.58 | |
| (d) Other current assets | 889.68 | 1,431.07 | |
| Total Current Assets | 1,710.74 | 3,247.54 | |
| Total assets | 6,512.21 | 6,644.75 | |
| II | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 3,436.98 | 3,436.98 | |
| (b) Other equity | 2,151.36 | 2,013.74 | |
| Total equity | 5,588.34 | 5,450.72 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 50.15 | 80.55 | |
| (b) Provisions | 13.63 | 13.02 | |
| (c) Deferred tax liabilities (net) | (20.01) | (32.22) | |
| Total of non current liabilities | 43.77 | 61.35 | |
| Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 279.27 | 888.14 | |
| (ii) Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 331.82 | 7.88 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 139.19 | 106.02 | |
| (iii) Other financial liabilities | – | – | |
| (b) Other financial liabilities | – | – | |
| (c) Other current liabilities | 129.46 | 130.28 | |
| (d) Provisions | 0.37 | 0.37 | |
| Total liabilities | 880.11 | 1,132.69 | |
| Total equity and liabilities | 6,512.22 | 6,644.74 |
| No. | Particulars | Quarter Ended | Half Year Ended | Year Ended |
|——|——————————————————|—————————————————–|————————————————|——————————————-|—————————————–|
| | | 31-Mar-26 (Audited) | 31-Dec-25 (Un-Audited) | 31-Mar-25 (Audited) | 31-Mar-25 (Audited) | 30-Sep-25 (Un-Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
| 1 | INCOME | | | | | | | |
| | Revenue from operation | 1,050.30 | 1,256.85 | 517.62 | 2,307.15 | 994.20 | 3,301.35 | 2,932.48 |
| | Other Income | 34.28 | – | 0.07 | 34.28 | – | 34.28 | 0.54 |
| | Total Income | 1,084.58 | 1,256.85 | 517.69 | 2,341.43 | 994.20 | 3,335.63 | 2,933.02 |
| 2 | Expenses | | | | | | | |
| | Cost of materials Consumed | 842.23 | 729.56 | 18.73 | 1,571.79 | 494.49 | 2,066.28 | 1,842.49 |
| | Changes in Inventory of Stock in trade | (26.28) | 251.14 | 26.00 | 224.86 | 94.55 | 319.41 | 52.75 |
| | Employee Benefits Expenses | 58.41 | 53.84 | 8.96 | 112.25 | 73.84 | 186.09 | 65.99 |
| | Depreciation and Amortisation Expenses | 37.55 | 38.72 | 45.30 | 76.27 | 84.15 | 160.42 | 202.74 |
| | Finance Cost | 20.79 | 19.21 | 20.78 | 40.00 | 47.81 | 87.81 | 108.83 |
| | Other Expenses | 107.97 | 73.82 | 384.99 | 181.79 | 145.24 | 327.03 | 606.05 |
| | Total Expenses | 1,040.67 | 1,166.29 | 504.77 | 2,206.96 | 940.08 | 3,147.04 | 2,878.85 |
| 3 | Profit/Loss Before Exceptional Items and tax (1-2) | 43.91 | 90.56 | 12.92 | 134.47 | 54.12 | 188.59 | 54.17 |
| | Exceptional Items | – | – | – | – | – | – | 275.65 |
| 4 | Profit/(Loss) before tax | 43.91 | 90.55 | 12.92 | 134.47 | 54.12 | 188.59 | (221.48) |
| | Tax Expense | | | | | | | |
| | Current Tax | (10.73) | 10.73 | – | – | 19.98 | 39.88 | – |
| | Deferred Tax | (33.54) | 33.54 | 4.18 | 4.23 | 12.21 | (37.75) | |
| | Total Tax Expenses | (44.27) | 44.27 | 4.18 | 27.89 | 24.21 | 52.10 | (37.75) |
| 6 | Net Profit/(Loss) after tax (4-5) | 88.18 | 46.27 | 8.74 | 106.58 | 29.91 | 136.49 | (183.73) |
| 7 | Other Comprehensive Income | | | | | | | |
| | Items that will not be reclassified into Profit or Loss | 1.13 | – | (6.41) | 1.13 | – | 1.13 | (6.41) |
| | Total Comprehensive Income | 1.13 | – | (6.41) | 1.13 | – | 1.13 | (6.41) |
| 8 | Total Comprehensive Income for the year (after tax) (5+6) | 89.31 | 46.27 | 2.33 | 107.71 | 29.91 | 137.62 | (190.14) |
| 9 | Less: Share of non controlling Interest | | | | | | | 29.91 |
| 10 | Total Comprehensive Income for the year (after tax) (5+6) | | | | | | | |
| 9 | Paid-up Equity Share Capital (Face Value of Re. 10 /- each) | 3,436.98 | 3,436.98 | 3,436.98 | 3,436.98 | 3,436.98 | 3,436.98 | 1,145.66 |
| 10 | Other Equity | 2,151.36 | 2,089.92 | 2,013.74 | 2,151.36 | | 2,151.36 | |
| 11 | Earnings per Equity Share (of Rs. 10/- each) | | | | | | | |
| | Basic | 0.26 | 1.64 | 0.59 | 1.10 | 0.09 | 1.19 | (1.66) |
| | Diluted | 0.26 | 1.64 | 0.59 | 1.10 | 0.09 | 1.19 | (1.66) |
| Sl. No. | Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|---|
| A | Cash Flow From Operating Activities | ||
| Net profit before tax | 188.59 | (221.46) | |
| Adjustments for: | |||
| Provision for expected credit loss | |||
| Add: Exceptional Items | |||
| Depreciation/amortisation | 160.42 | 202.74 | |
| Interest and finance charges | 87.81 | 108.83 | |
| Profit from sale of Investments | |||
| OCI adjustments | 1.13 | (6.41) | |
| Interest income | |||
| Operating profit before working capital changes | 437.96 | 83.70 | |
| Adjustments: | |||
| Trade receivables | 364.84 | (261.01) | |
| Inventories | 319.41 | 52.75 | |
| Loans | 178.69 | (167.84) | |
| Other current assets/other non current financial assets | 568.69 | (25.79) | |
| Trade payables | 357.11 | 71.66 | |
| Other current liabilities/other current financial liabilities | (0.82) | 51.70 | |
| Provisions | 0.60 | (5.48) | |
| Cash Generated from Operations | 2,226.48 | (200.32) | |
| Taxes paid (net of refunds, if any) | (39.88) | (2.17) | |
| Net cash generated from operating activities (A) | 2,186.59 | (202.49) | |
| B | Cash Flow From Investing Activities | ||
| Purchase of fixed assets | (1,461.70) | 654.86 | |
| (including intangible assets under development) | |||
| Investment in subsidiary (Sale of shares) | (51.95) | ||
| Interest income | |||
| Net cash (used in) investing activities (B) | (1,461.70) | 602.91 | |
| C | Cash Flow From Financing Activities | ||
| Proceeds from share capital | |||
| Share issue expenses | |||
| Interest and finance charges | (87.81) | (108.83) | |
| Dividend Paid | |||
| Increase/(Decrease) in long term borrowings (net) | (30.40) | (50.67) | |
| Increase in short term borrowings (net) | (608.87) | (238.43) | |
| Net cash generated from financing activities (C) | (727.08) | (397.93) | |
| Net (decrease) in cash and cash equivalents (A+B+C) | (2.19) | 2.49 | |
| Cash and cash equivalents at the beginning of the year | 3.11 | 0.62 | |
| Cash and cash equivalents at the end of the year | 0.92 | 3.11 | |
| Net (decrease) as disclosed above | (2.18) | 2.49 |
| Particulars | As on 31/3/2026 | As on 31/3/2025 |
|---|---|---|
| 1. Debt-Equity Ratio | 0.06 | 0.18 |
| 2. Debt Service Coverage Ratio | 1.91 | 0.39 |
| 3. Interest Service Coverage Ratio | 4.97 | 0.83 |
| 4. Outstanding Redeemable Preference Shares | N/A | N/A |
| 5. Capital Redemption Reserve/ Debetntures Redemption Reserve | N/A | N/A |
| 6. Net worth | 5,588.34 | 5,450.72 |
| 7. Net profit after tax | 4.13% | -6.27% |
| 8. EPS | 1.19 | 0.03 |
| 9. Current Ratio | 1.94 | 2.87 |
| 10. Long term debt to working capital | 1.94 | 2.87 |
| 11. Bad debts to Accounts receivable ratio | 0.06 | – |
| 12. Current Liability Ratio | 0.95 | 0.95 |
| 13. Total Debt to Total Receivable Ratio | 2.83 | 1.05 |
| 14. Debtors Turnover Ratio | 28.37 | 3.17 |