| General Information | ||
| Scrip code* | 000000 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol* | GARG | |
| ISIN* | INE244E01018 | |
| 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 | 13-08-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-08-2025 | |
| 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 | Textiles | |
| Start date of board meeting | 13-08-2025 | |
| Start time of board meeting | 11:30:00 | |
| End date of board meeting | 13-08-2025 | |
| End time of board meeting | 14:15:00 | |
| 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 | |
| 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? | true | |
| 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? | false | Textual Information(1) |
Amount in (Lakhs)
| 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 | 43,002.35 | 43,002.35 | |
| Other income | 90.22 | 90.22 | |
| Total income | 43,092.57 | 43,092.57 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 30,006.50 | 30,006.50 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 404.05 | 404.05 |
| (d) | Employee benefit expense | 2,941.33 | 2,941.33 |
| (e) | Finance costs | 1,355.21 | 1,355.21 |
| (f) | Depreciation, depletion and amortisation expense | 899.52 | 899.52 |
| (g) | Other Expenses | ||
| 1 | Power & Fuel | 3,843.46 | 3,843.46 |
| 2 | Other Expenses | 3,230.39 | 3,230.39 |
| Total other expenses | 7,073.85 | 7,073.85 | |
| Total expenses | 42,680.46 | 42,680.46 | |
| Total profit before exceptional items and tax | 412.11 | 412.11 | |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 412.11 | 412.11 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 101.98 | 101.98 |
| 9 | Total tax expenses | 101.98 | 101.98 |
| 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 | 310.13 | 310.13 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 310.13 | 310.13 |
| 17 | Other comprehensive income net of taxes | 45.62 | 45.62 |
| 18 | Total Comprehensive Income for the period | 355.75 | 355.75 |
| 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 | 1,062.85 | 1,062.85 | |
| Face value of equity share capital | 10 | 10.00 | |
| 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 | 2.99 | 2.99 | |
| Diluted earnings (loss) per share from continuing operations | 2.99 | 2.99 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0.00 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0.00 | |
| iii | Earnings per equity share (for continuing and discontinued operations) | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.99 | 2.99 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.99 | 2.99 | |
| 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 | ||
Amount in (Lakhs)
| Other Comprehensive Income | |||
| 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 | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Gratuity | 60.96 | 60.96 |
| Total Amount of items that will not be reclassified to profit and loss | 60.96 | 60.96 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 15.34 | 15.34 |
| 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 | ||
| 5 | Total Other comprehensive income | ||
Amount in (Lakhs)
| Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1) | |||||||
| Mode of Fund Raising | Rights Issues | ||||||
| Description of mode of fund raising (Applicable in case of others is selected) | |||||||
| Date of Raising Funds | 07-04-2025 | ||||||
| Amount Raised | 996.42 | ||||||
| Report filed for Quarter ended | 30-06-2025 | ||||||
| Monitoring Agency | false | ||||||
| Monitoring Agency Name, if applicable | |||||||
| Is there a Deviation / Variation in use of funds raised | false | ||||||
| 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 | |||||||
| Comments of the Audit Committee after review | |||||||
| Comments of the auditors, if any | |||||||
| Objects for which funds have been raised and where there has been a deviation, in the following table: | |||||||
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Used For Working Capital and General Commercial Purposes | NA | 996.42 | 0.00 | 996.42 | 0.00 | |
| Signatory Details | |||
| Name of signatory | Priya Rani | ||
| Designation of person | Company Secretary and Compliance Officer | ||
| Place | Ludhiana | ||
| Date | 13-08-2025 | ||