Integrated Filing (Finance) Ind AS

Garuda Construction And Engineering Limited

General Information

Scrip code*	544271
NSE Symbol*	GARUDA
MSEI Symbol*	NOTLISTED
ISIN*	INE0JVO01026
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	18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Construction Activity
Start date of board meeting	18-05-2026
Start time of board meeting	09:30:00
End date of board meeting	18-05-2026
End time of board meeting	10:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results - Ind-AS

Amount in (Lakhs)

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
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	14,904.84	53,071.52
	Other income	(40.66)	324.17
	Total income	14,864.18	53,395.69
2	Expenses
(a)	Cost of materials consumed	3,258.99	14,492.33
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	0.00
(d)	Employee benefit expense	133.06	480.22
(e)	Finance costs	71.06	270.48
(f)	Depreciation, depletion and amortisation expense	12.13	37.58
(g)	Other Expenses
1	Construction Expenses	6,466.86	20,322.99
2	Other Expenses	249.20	1,384.48
	Total other expenses	6,716.06	21,707.47
	Total expenses	10,191.30	36,988.08
3	Total profit before exceptional items and tax	4,672.88	16,407.61
4	Exceptional items	0.00	0.00
5	Total profit before tax	4,672.88	16,407.61
6	Tax expense
7	Current tax	1,237.74	4,167.84
8	Deferred tax	(3.53)	(5.03)
9	Total tax expenses	1,234.21	4,162.81
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	3,438.67	12,244.80
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	7.66	4.60
16	Total profit (loss) for period	3,446.33	12,249.40
17	Other comprehensive income net of taxes	(4.00)	(4.00)
18	Total Comprehensive Income for the period	3,442.33	12,245.40
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	4,652.09	4,652.09
	Face value of equity share capital	5.00	5.00
22	Reserves excluding revaluation reserve		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.70	13.17
	Diluted earnings (loss) per share from continuing operations	3.70	13.17
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.00	0.00
	Diluted earnings (loss) per share from discontinued operations	0.00	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	3.70	13.17
	Diluted earnings (loss) per share from continuing and discontinued operations	3.70	13.17
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Other Comprehensive Income

Amount in (Lakhs)

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
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	5.35	5.35
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	(1.35)	(1.35)
5	Total Other comprehensive income	(4.00)	(4.00)

Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	217.64
	Capital work-in-progress	220.84
	Investment property	12,321.48
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	0.00
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets
1	Security Deposit	700.96
	Total of other non-current financial assets	700.96
	Total non-current financial assets	700.96
	Deferred tax assets (net)	44.97
	Other non-current assets
1	Capital Advances	1,493.00
	Total of other non-current assets	1,493.00
	Total non-current assets	14,998.89
2	Current assets
	Inventories	1,230.29
	Current financial asset
	Current investments	0.00
	Trade receivables, current	14,875.14
	Cash and cash equivalents	807.13
	Bank balance other than cash and cash equivalents	1,480.23
	Loans, current	10.13
	Other current financial assets
1	Other current financial assets	31,030.26
	Total of Other current financial assets	31,030.26
	Total current financial assets	48,202.89
	Current tax assets (net)
	Other current assets
	Total of other current assets
	Total current assets	49,433.18
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	64,432.07
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4,652.09
	Other equity	40,774.29
	Total equity attributable to owners of parent	45,426.38
	Non controlling interest	17.41
	Total equity	45,443.79
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1.58
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
1	Provisions	19.10
	Total of other non-current financial liabilities	19.10
	Total non-current financial liabilities	20.68
	Provisions, non-current	0.00
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	20.68
	Current liabilities
	Current financial liabilities
	Borrowings, current	1,202.12
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11,722.65
	Total Trade payable	11,722.65

	Other current financial liabilities
1	Other Financial Liabilities	32.45
	Total of other current financial liabilities	32.45
	Total current financial liabilities	12,957.22
	Other current liabilities
1	Other current liabilities	1,535.78
	Total of other current liabilities	1,535.78
	Provisions, current	9.34
	Current tax liabilities (Net)	4,465.26
	Deferred government grants, Current
	Total current liabilities	18,967.60
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	18,988.28
	Total equity and liabilites	64,432.07
	Disclosure of notes on assets and liabilities

Cash flow statement indirect

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	16,407.61
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	270.48
	Adjustments for decrease (increase) in inventories	(125.97)
	Adjustments for decrease (increase) in trade receivables, current	2,114.97
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	(16,660.89)
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	0.00
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	8,599.59
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	(1,497.47)
	Adjustments for increase (decrease) in other non-current liabilities	0.51
	Adjustments for depreciation and amortisation expense	37.58
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	1.76
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	0.00
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	(7,259.44)
	Net cash flows from (used in) operations	9,148.17
	Dividends received	0.00
	Interest paid	0.00
	Interest received	(324.17)
	Income taxes paid (refund)	980.67
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	7,843.33
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	(69.16)
	Purchase of property, plant and equipment	0.00
	Proceeds from sales of investment property	(11,396.11)
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	(242.85)
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	324.17
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	2,736.31
	Net cash flows from (used in) investing activities	(8,161.94)
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	1,192.95
	Repayments of borrowings	0.00
	Payments of lease liabilities	0.00
	Dividends paid	(0.05)
	Interest paid	270.48
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	922.52
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	603.91
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	603.91
	Cash and cash equivalents cash flow statement at beginning of period	203.23
	Cash and cash equivalents cash flow statement at end of period	807.14

Details of Impact of Audit Qualification

Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Consolidated results			Yes
Sr.No	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	Agarwal Tibrewal & Co	Yes	31-07-2027

Audit qualification

Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors Comments on (i) or (ii) above
No records available