Goa Carbon Limited — Quarter and year ended March 31, 2026
| Sr. No. | Details of event(s) that need to be provided | Information of such event(s) |
|---|---|---|
| 1. | Reason for change viz. appointment, ~~re-appointment, resignation, removal, death or otherwise~~ | Appointment. |
| 2. | Date of appointment/ re-appointment / cessation (as applicable) & term of appointment | Date of appointment: 7th May 2026 |
| Term of appointment: Financial Year 2026-27 | ||
| 3. | Brief profile (in case of appointment) | Kirtane & Pandit LLP, Chartered Accountants is a 70+ year-old Accounting, Auditing & Consulting firm with a strong national presence and a trusted network of financial experts. The firm offers comprehensive Assurance, Accounting, and Advisory services to reputed and Listed companies across diverse industries worldwide. |
| 4. | Disclosure of relationships between Directors (in case of appointment) | Not Applicable. |
| Sr. No. | Details of event(s) that need to be provided | Information of such event(s) |
|---|---|---|
| 1. | Reason for change viz. appointment, ~~re-appointment, resignation, removal, death or otherwise~~ | Appointment. |
| 2. | Date of appointment/ re-appointment / cessation (as applicable) & term of appointment | Date of appointment: 7th May 2026 |
| Term of appointment: Financial Year 2026-27 | ||
| 3. | Brief profile (in case of appointment) | M/s Joshi Apte and Associates (Firm Registration No. 000240) is a Peer Reviewed firm of Cost Accountants registered with the Institute of Cost Accountants of India (ICMAI). The firm has a track record of providing expert services in cost audit, cost compliance, internal audit and advisory services under applicable provisions of the Companies Act, 2013. They have a dynamic team which is mix of seasoned practitioners with rich experience and young professionals with their youthful exuberance. Firm also observes diversity with majority of woman partners. |
| The firm has experience in conducting cost audits and providing cost-related advisory services for companies across various industries, and is well-versed with cost accounting records, cost audit rules, and regulatory requirements applicable to Indian corporates for over 17 years. | ||
| 4. | Disclosure of relationships between Directors (in case of appointment) | Not Applicable. |
| Particulars | Quarter ended March 31, 2026 (Refer Note No. 2) | Quarter ended Dec 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Refer Note No. 2) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Income from operations: | |||||
| (a) Sale of products (net) | 20,105.64 | 19,344.25 | 13,207.34 | 69,609.40 | 50,801.18 |
| (b) Other operating revenues | 6.54 | 13.77 | 11.93 | 32.83 | 46.06 |
| Total Income from operations (I) | 20,112.18 | 19,358.02 | 13,219.27 | 69,642.23 | 50,847.24 |
| II. Other income (net) | 149.33 | 639.81 | 187.69 | 1,237.55 | 1,136.33 |
| III. Total income (I+II) | 20,261.51 | 19,997.83 | 13,406.96 | 70,879.78 | 51,983.57 |
| IV. Expenses: | |||||
| (a) Cost of materials consumed | 16,707.12 | 20,360.06 | 11,307.30 | 64,161.42 | 45,638.94 |
| (b) Changes in inventories of finished goods | 663.59 | (1,220.99) | 247.04 | (72.37) | (2,005.30) |
| (c) Employee benefits expense | 519.84 | 608.19 | 551.15 | 2,307.98 | 2,243.48 |
| (d) Finance costs | 557.53 | 683.51 | 455.58 | 2,338.73 | 1,806.44 |
| (e) Depreciation and amortisation expenses | 72.36 | 83.42 | 73.46 | 315.38 | 291.30 |
| (f) Other expenses | 1,282.24 | 1,576.16 | 1,591.82 | 6,040.25 | 6,849.04 |
| Total expenses (IV) | 19,802.68 | 22,090.35 | 14,226.35 | 75,091.39 | 54,823.90 |
| V. Profit/(Loss) before tax (III-IV) | 458.83 | (2,092.52) | (819.39) | (4,211.61) | (2,840.33) |
| VI. Tax expense: | |||||
| (a) Current tax | – | 247.44 | – | 166.98 | – |
| (b) Deferred tax | 9.52 | (3.22) | (165.45) | 444.87 | (637.70) |
| VII. Net Profit/(Loss) after tax (V-VI) | 449.31 | (2,336.74) | (653.94) | (4,823.46) | (2,202.63) |
| VIII. Other comprehensive (net of tax): | |||||
| (i) Items that will not be reclassified to profit and loss: | |||||
| (a) Remeasurements of the defined benefit plans | 43.53 | (7.50) | (7.23) | 21.03 | (29.73) |
| (b) Equity instruments through other comprehensive income | (101.72) | (3.79) | 49.52 | (105.77) | 189.37 |
| (ii) Tax relating to items that will not be reclassified to profit and loss | 9.52 | (3.22) | (25.47) | 10.11 | (36.10) |
| Total other comprehensive (loss)/income | (48.67) | (14.51) | 16.82 | (74.63) | 123.54 |
| IX. Total comprehensive Profit/(Loss) for the period (VII+VIII) | 400.64 | (2,351.25) | (637.12) | (4,898.09) | (2,079.09) |
| X. Paid-up equity share capital (face value ₹10) | 915.11 | 915.11 | 915.11 | 915.11 | 915.11 |
| XI. Other Equity | – | – | – | 15,947.86 | 20,845.95 |
| XII. Basic Earnings per equity share (in ₹) | |||||
| * (not annualised) | 4.91 | (25.54) | (7.15) | (52.71) | (24.07) |
| * | * | * | * | * | |
| XIII. Diluted Earnings per equity share (in ₹) | |||||
| * (not annualised) | 4.91 | (25.54) | (7.15) | (52.71) | (24.07) |
| * | * | * | * | * |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 2,719.49 | 2,685.24 |
| (b) Capital work in progress | 403.69 | 59.50 |
| (c) Other intangible assets | 0.69 | – |
| (d) Financial assets | ||
| (i) Investments | 920.38 | 1,026.15 |
| (ii) Other financial assets | 96.55 | 69.58 |
| (e) Other tax assets (net) | 149.68 | 1,275.86 |
| (f) Deferred tax asset (net) | – | 434.76 |
| (g) Other non-current assets | 5.18 | 80.04 |
| Total non-current assets | 4,295.66 | 5,631.13 |
| (2) Current assets | ||
| (a) Inventories | 8,974.77 | 23,531.19 |
| (b) Financial assets | ||
| (i) Current investments | 2,101.68 | – |
| (ii) Trade receivables | 12,897.89 | 6,627.76 |
| (iii) Cash and cash equivalents | 3,951.83 | 10,741.01 |
| (iv) Bank balances other than (iii) above | 1,505.94 | 2,772.44 |
| (v) Other financial assets | 336.64 | 6.62 |
| (c) Other current assets | 2,946.66 | 3,796.95 |
| Total current assets | 32,715.41 | 47,475.97 |
| TOTAL ASSETS | 37,011.07 | 53,107.10 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
| ———————————- | ————————– | ————————– |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity share capital | 915.11 | 915.11 |
| (b) Other equity | ||
| Reserves and surplus | 15,391.69 | 20,215.15 |
| Items of other comprehensive income | 556.17 | 630.80 |
| Total equity | 16,862.97 | 21,761.06 |
| (2) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 16,740.25 | 28,136.33 |
| (ii) Trade payables | ||
| (A) Total outstanding dues of micro and small enterprises; | 345.40 | 163.50 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises. | 1,973.90 | 1,686.18 |
| (iii) Other financial liabilities | 69.08 | 345.86 |
| (b) Other current liabilities | 954.16 | 952.07 |
| (c) Provisions | 65.31 | 62.10 |
| Total current liabilities | 20,148.10 | 31,346.04 |
| Total Liabilities | 20,148.10 | 31,346.04 |
| TOTAL EQUITY AND LIABILITIES | 37,011.07 | 53,107.10 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| A. CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Loss before tax | (4,211.61) | (2,840.33) |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 315.38 | 291.30 |
| Finance cost | 2,338.73 | 1,806.44 |
| Assets written off | 0.10 | 4.50 |
| Bad debts written off | 20.58 | 0.11 |
| Interest income | (470.65) | (527.49) |
| Interest income from income tax | (474.91) | (87.63) |
| Reversal of provision for doubtful debts | (5.36) | (76.66) |
| Liabilities no longer required written back | (0.01) | (77.35) |
| Net gain on disposal of property, plant and equipment | (1.69) | (1.72) |
| Exchange (gain)/loss – (net) | 401.88 | (181.94) |
| Net gain on redemption of mutual funds | (175.64) | (195.49) |
| Unrealised (gain)/loss on derivative instruments | (588.57) | 193.21 |
| Dividend income | (9.92) | (8.44) |
| Operating loss before working capital changes | 1,349.92 | 1,138.84 |
| (2,861.69) | (1,701.49) | |
| Changes in working capital | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Other non-current financial assets | (26.97) | 0.65 |
| Other non-current assets | (1.52) | 6.74 |
| Inventories | 14,556.35 | (1,690.51) |
| Trade receivables | (6,285.35) | (477.64) |
| Other current financial assets | (330.02) | (0.28) |
| Other current assets | 871.32 | (1,783.00) |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade payables | 67.76 | 604.61 |
| Other current financial liabilities | 335.58 | (7.99) |
| Other current liabilities | 2.09 | 48.51 |
| Provisions | 3.21 | 7.17 |
| 9,192.45 | (3,291.74) | |
| Cash flow from / (used in) operations | 6,330.76 | (4,993.23) |
| Income tax refund /(paid) (net) | 1,434.11 | (399.66) |
| Net cash flow from / (used in) operations (A) | 7,764.87 | (5,392.89) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Capital expenditure on property, plant and equipment including capital work in progress | (618.97) | (322.81) |
| Proceeds from sale of property, plant and equipment | 2.49 | 7.89 |
| (Purchase) / Redemption of mutual fund (net) | (1,926.04) | 2,904.32 |
| Margin money and bank deposits realised/(placed) – (net) | 1,242.71 | 4,902.02 |
| Interest received | 470.65 | 527.49 |