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Consolidated Integrated Financial Results 30.09.2025
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General information about company |
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| Scrip code* | 543829 | |
| NSE Symbol* | GSLSU | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE0JSX01015 | |
| Name of company | Global Surfaces 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 | 13-11-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-11-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Millions | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Second 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 | Geographical | |
| Description of single segment | ||
| Start date and time of board meeting | 13-11-2025 15:40 | |
| End date and time of board meeting | 13-11-2025 16:10 | |
| 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 | Not applicable | |
Financial Results ?Ind-AS |
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| 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 | 01-07-2025 | 01-04-2025 | ||
| Date of end of here reporting period | 30-09-2025 | 30-09-2025 | ||
| 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 | 540.75 | 1285.79 | ||
| Other income | 91.66 | 93.92 | ||
| Total income | 632.41 | 1379.71 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 224.45 | 564.7 | |
| (b) | Purchases of stock-in-trade | 9.23 | 10.99 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 38.77 | 59.57 | |
| (d) | Employee benefit expense | 83.2 | 165.85 | |
| (e) | Finance costs | 36.74 | 73.28 | |
| (f) | Depreciation, depletion and amortisation expense | 47.16 | 91.22 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 220.62 | 440.69 | |
| Total other expenses | 220.62 | 440.69 | ||
| Total expenses | 660.17 | 1406.3 | ||
| 3 | Total profit before exceptional items and tax | -27.76 | -26.59 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | -27.76 | -26.59 | |
| 6 | Tax expense | |||
| 7 | Current tax | 12.28 | 16.36 | |
| 8 | Deferred tax | 5.49 | 8.3 | |
| 9 | Total tax expenses | 17.77 | 24.66 | |
| 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 | -45.53 | -51.25 | |
| 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 | -45.53 | -51.25 | |
| 17 | Other comprehensive income net of taxes | -4.8 | -5.06 | |
| 18 | Total Comprehensive Income for the period | -50.33 | -56.31 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | -46.65 | -50.95 | ||
| Total profit or loss, attributable to non-controlling interests | 1.12 | -0.3 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | -52.08 | -56.62 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1.74 | 0.31 | ||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 423.82 | 423.82 | ||
| Face value of equity share capital | 10 | 10 | ||
| 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 | -1.1 | -1.2 | ||
| Diluted earnings (loss) per share from continuing operations | -1.1 | -1.2 | ||
| 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 | -1.1 | -1.2 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | -1.1 | -1.2 | ||
| 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) | ||
Statement of Asset and Liabilities |
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| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 2405.16 | ||
| Capital work-in-progress | 0.03 | ||
| Investment property | |||
| Goodwill | 0 | ||
| Other intangible assets | 1.57 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 0 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0 | ||
| Other non-current financial assets | 32.05 | ||
| Total non-current financial assets | 32.05 | ||
| Deferred tax assets (net) | 190.65 | ||
| Other non-current assets | 539.05 | ||
| Total non-current assets | 3168.51 | ||
| 2 | Current assets | ||
| Inventories | 949.84 | ||
| Current financial asset | |||
| Current investments | 1.76 | ||
| Trade receivables, current | 1294.58 | ||
| Cash and cash equivalents | 48.24 | ||
| Bank balance other than cash and cash equivalents | 58.84 | ||
| Loans, current | 7.6 | ||
| Other current financial assets | 6.81 | ||
| Total current financial assets | 1417.83 | ||
| Current tax assets (net) | |||
| Other current assets | 192.07 | ||
| Total current assets | 2559.74 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 5728.25 | ||
| Total current assets | 2559.74 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 5728.25 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 423.82 | ||
| Other equity | 2540.27 | ||
| Total equity attributable to owners of parent | 2964.09 | ||
| Non controlling interest | 16.8 | ||
| Total equity | 2980.89 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 499.82 | ||
| 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 | 485.81 | ||
| Total non-current financial liabilities | 985.63 | ||
| Provisions, non-current | 11.82 | ||
| Deferred tax liabilities (net) | |||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| Total non-current liabilities | 997.45 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1131.71 | ||
| Trade Payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 28.89 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 488.76 | ||
| Total Trade payable | 517.65 | ||
| Other current financial liabilities | 36.31 | ||
| Total current financial liabilities | 1685.67 | ||
| Other current liabilities | 49.34 | ||
| Provisions, current | 3.55 | ||
| Current tax liabilities (Net) | 11.35 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 1749.91 | ||
| 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 | 2747.36 | ||
| Total equity and liabilities | 5728.25 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | India | 165.14 | 446.62 | ||||
| 2 | United States of America | 119.14 | 266.65 | ||||
| 3 | United Arab Emirates | 327.62 | 767.46 | ||||
| Total Segment Revenue | 611.9 | 1480.73 | |||||
| Less: Inter segment revenue | 71.15 | 194.94 | |||||
| Revenue from operations | 540.75 | 1285.79 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | India | 67.06 | 88.2 | ||||
| 2 | United States of America | 1.24 | 0.2 | ||||
| 3 | United Arab Emirates | -99.55 | -122.68 | ||||
| Total Profit before tax | -31.25 | -34.28 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | -3.49 | -7.69 | |||||
| Profit before tax | -27.76 | -26.59 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | India | 4138.7 | 4138.7 | ||||
| 2 | United States of America | 351.14 | 351.14 | ||||
| 3 | United Arab Emirates | 4268.96 | 4268.96 | ||||
| Total Segment Asset | 8758.8 | 8758.8 | |||||
| Un-allocable Assets | -3030.55 | -3030.55 | |||||
| Net Segment Asset | 5728.25 | 5728.25 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | India | 684.36 | 684.36 | ||||
| 2 | United States of America | 305.75 | 305.75 | ||||
| 3 | United Arab Emirates | 4480.14 | 4480.14 | ||||
| Total Segment Liabilities | 5470.25 | 5470.25 | |||||
| Un-allocable Liabilities | -2722.89 | -2722.89 | |||||
| Net Segment Liabilities | 2747.36 | 2747.36 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| 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 | ||
| 1 | Exchange difference on translation of foreign operation | -4.80 | -5.06 |
| Total Amount of items that will be reclassified to profit and loss | -4.80 | -5.06 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | -4.80 | -5.06 |
Cash flow statement, indirect |
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| Particulars | Half Year ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | |||||
| 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 | -26.59 | |||||
| 2 | Adjustments for reconcile profit (loss) | |||||
| Adjustments for finance costs | 73.28 | |||||
| Adjustments for decrease (increase) in inventories | 13.24 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 34.65 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 0 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | -64.04 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | 27.26 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 91.22 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 1.47 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 18.93 | |||||
| Adjustments for other financial liabilities, non-current | 0 | |||||
| Adjustments for unrealised foreign exchange losses gains | -81.04 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 0.12 | |||||
| Adjustments for share-based payments | 0 | |||||
| Adjustments for fair value losses (gains) | 0 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | -0.74 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 6.03 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | 120.14 | |||||
| Net cash flows from (used in) operations | 93.55 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 3.36 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 90.19 | |||||
| 3 | Cash flows from used in investing activities | |||||
| Cash flows from losing control of subsidiaries or other businesses | 0 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0 | |||||
| Other cash receipts from sales of interests in joint ventures | 0 | |||||
| Other cash payments to acquire interests in joint ventures | 0 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Proceeds from sales of property, plant and equipment | 1.1 | |||||
| Purchase of property, plant and equipment | 31.06 | |||||
| Proceeds from sales of investment property | 0 | |||||
| Purchase of investment property | 0 | |||||
| Proceeds from sales of intangible assets | 0 | |||||
| Purchase of intangible assets | 0 | |||||
| Proceeds from sales of intangible assets under development | 0 | |||||
| Purchase of intangible assets under development | 0 | |||||
| Proceeds from sales of goodwill | 0 | |||||
| Purchase of goodwill | 0 | |||||
| Proceeds from biological assets other than bearer plants | 0 | |||||
| Purchase of biological assets other than bearer plants | 0 | |||||
| Proceeds from government grants | 0 | |||||
| Proceeds from sales of other long-term assets | 0 | |||||
| Purchase of other long-term assets | 0 | |||||
| Cash advances and loans made to other parties | 0 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.08 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Dividends received | 0 | |||||
| Interest received | 0.12 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -14.71 | |||||
| Net cash flows from (used in) investing activities | -44.47 | |||||
| 4 | Cash flows from used in financing activities | |||||
| Proceeds from changes in ownership interests in subsidiaries | 0 | |||||
| Payments from changes in ownership interests in subsidiaries | 0 | |||||
| Proceeds from issuing shares | 0 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| Payments to acquire or redeem entity's shares | 0 | |||||
| Payments of other equity instruments | 0 | |||||
| Proceeds from exercise of stock options | 0 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 53.49 | |||||
| Repayments of borrowings | 0 | |||||
| Payments of lease liabilities | 5.41 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 73.33 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | -25.25 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 20.47 | |||||
| 5 | Effect of exchange rate changes on cash and cash equivalents | |||||
| Effect of exchange rate changes on cash and cash equivalents | 0 | |||||
| Net increase (decrease) in cash and cash equivalents | 20.47 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 27.77 | |||||
| Cash and cash equivalents cash flow statement at end of period | 48.24 | |||||
