General information about company |
| Scrip code* | 544271 |
| NSE Symbol* | GARUDA |
| MSEI Symbol* | NOTLISTED |
| ISIN* | INE0JVO01026 |
| Name of company | Garuda Construction And Engineering Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 18-07-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-07-2025 |
| Description of presentation currency | INR |
| Level of rounding | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Single segment |
| Description of single segment | Construction Activity |
| Start date and time of board meeting | 18-07-2025 09:00 |
| End date and time of board meeting | 18-07-2025 09:40 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | Not Applicable |
Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended
(dd-mm-yyyy) | Year to date figures for current period ended
(dd-mm-yyyy) | |
| Date of start of reporting period | 01-04-2025 | 01-04-2025 |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited |
| Nature of report standalone or consolidated | Standalone | Standalone |
| Part I | Blue color marked fields are non-mandatory.
For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | 12515.65 | 12515.65 | |
| Other income | 152.35 | 152.35 |
| Total income | 12668 | 12668 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 2295.38 | 2295.38 | |
| (b) | Purchases of stock-in-trade | 0 | 0 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
| (d) | Employee benefit expense | 117.64 | 117.64 |
| (e) | Finance costs | 45.88 | 45.88 |
| (f) | Depreciation, depletion and amortisation expense | 6.15 | 6.15 |
| (g) | Other Expenses |
| 1 | Construction Expenses | 6012.5 | 6012.5 | |
| 2 | Other Expenses | 448.25 | 448.25 |
| Total other expenses | 6460.75 | 6460.75 |
| Total expenses | 8925.8 | 8925.8 |
| 3 | Total profit before exceptional items and tax | 3742.2 | 3742.2 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 3742.2 | 3742.2 |
| 6 | Tax expense |
| 7 | Current tax | 941.37 | 941.37 | |
| 8 | Deferred tax | -0.05 | -0.05 |
| 9 | Total tax expenses | 941.32 | 941.32 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | 2800.88 | 2800.88 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | 2800.88 | 2800.88 |
| 17 | Other comprehensive income net of taxes | 0 | 0 |
| 18 | Total Comprehensive Income for the period | 2800.88 | 2800.88 |
| 19 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 20 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | | | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | | |
| 21 | Details of equity share capital |
| Paid-up equity share capital | 4652.09 | 4652.09 | |
| Face value of equity share capital | 5 | 5 |
| 22 | Reserves excluding revaluation reserve | | |
| 23 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | 3.01 | 3.01 | |
| Diluted earnings (loss) per share from continuing operations | 3.01 | 3.01 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| iii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings (loss) per share from continuing and discontinued operations | 3.01 | 3.01 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.01 | 3.01 |
| 24 | Debt equity ratio | | | Textual Information( 1) |
| 25 | Debt service coverage ratio | | | Textual Information( 2) |
| 26 | Interest service coverage ratio | | | Textual Information( 3) |
| 27 | Disclosure of notes on financial results | Textual Information(4) |
Other Comprehensive Income |
| Date of start of reporting period | 01-04-2025 | 01-04-2025 |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited |
| Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |
| 1 | Amount of items that will not be reclassified to profit and loss | |
| Total Amount of items that will not be reclassified to profit and loss | | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | |
| Total Amount of items that will be reclassified to profit and loss | | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1) |
| Mode of Fund Raising | Public Issues |
| Description of mode of fund raising
(Applicable in case of others is selected) | |
| Date of Raising Funds | 11-10-2024 |
| Amount Raised | 17385 |
| Report filed for Quarter ended | 30-06-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | Acuite Ratings & Research Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | NA |
| Comments of the Audit Committee after review | NA |
| Comments of the auditors, if any | NA |