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 | 12-02-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-02-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| 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 | Unaudited | |
| Segment Reporting | Single segment | |
| Description of single segment | Construction Activity | |
| Start date and time of board meeting | 12-02-2026 09:00 | |
| End date and time of board meeting | 12-02-2026 09:15 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | 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 | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | Consolidated | ||
| 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 | 14001.87 | 38166.68 | ||
| Other income | 18.08 | 364.83 | ||
| Total income | 14019.95 | 38531.51 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 5605.31 | 11233.34 | |
| (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 | 117.67 | 347.16 | |
| (e) | Finance costs | 152.99 | 199.42 | |
| (f) | Depreciation, depletion and amortisation expense | 8.51 | 25.45 | |
| (g) | Other Expenses | |||
| 1 | Construction Expenses | 3528.34 | 13856.13 | |
| 2 | Other Expenses | 240.11 | 1135.28 | |
| Total other expenses | 3768.45 | 14991.41 | ||
| Total expenses | 9652.93 | 26796.78 | ||
| 3 | Total profit before exceptional items and tax | 4367.02 | 11734.73 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 4367.02 | 11734.73 | |
| 6 | Tax expense | |||
| 7 | Current tax | 1070.56 | 2930.11 | |
| 8 | Deferred tax | 1.75 | -1.5 | |
| 9 | Total tax expenses | 1072.31 | 2928.61 | |
| 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 | 3294.71 | 8806.12 | |
| 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 | -5 | -3.01 | |
| 16 | Total profit (loss) for period | 3289.71 | 8803.11 | |
| 17 | Other comprehensive income net of taxes | 0 | 0 | |
| 18 | Total Comprehensive Income for the period | 3289.71 | 8803.11 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 0 | 0 | ||
| Total profit or loss, attributable to non-controlling interests | 0 | 0 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | 0 | 0 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | ||
| 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 | 3.54 | 9.46 | ||
| Diluted earnings (loss) per share from continuing operations | 3.54 | 9.46 | ||
| 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 | 3.54 | 9.46 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.54 | 9.46 | ||
| 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) | ||
Text Block | |
| Textual Information(4) | 1. The above financial results have been reviewed and recommended by the Audit Committee and approved and taken on record by the Board of Directors in their respective meetings held on 12 February 2026. 2. The financial results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) prescribed under section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment) Rules, 2016. 3. The Company operates in single business segment i.e. Construction Activity hence segment information has not been provided. Further the Company conducts its business in only one Geographical Segment, viz., India. 4. The balance appearing under the head Trade Payable, Loans and Advances, Other Current Liabilities are subject to Confirmation and Reconciliation and Consequent adjustments, if any, will be accounted for in the year of confirmation and/ or reconciliation. 5. The Financial Result for the Quarter and Nine Months ended 31 December 2025 are available on the website of the Company (www.garudaconstructionengineering.com) and website of the Stock Exchange (www.bseindia.com) and and NSE (www.nseindia.com). |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 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 |