Interim report
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GESL/2026 -27 I To, The BSE Limited, Corporate Relationship Department , lst Floor, New Trading Wing, Rotunda Building, PJ Towers, Dalal Street, Fort, Mumbai -400 001. Fax No.: 022-22723121 , 22722037 Scrip Code: 514167 GANESHA ECOSPHERE LIMITED August 3, 2026 To, National Stock Exchange oflndia Limited Exchange Plaza, Bandra - Kurla Complex , Bandra (East), Mumbai -400051. Tel No.: 022-26598100 -8114/ 66418100 Fax No.: 022-26598237 /38 Scrip Symbol: GANECOS Sub.: Outcome of Board Meeting Dear Sir/ Ma'am, In continuation of our letter dated July 27, 2026 and pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company has, at its meeting held today, approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, ?01 \ w P. rirP. hi:orPhy forwrin:ling thP. fol10v/ng <l0Gumi:-nts for the qunrter ".'ndi::d Juni:: 30, 2026 : (!) Unaudited Standalomi and Com:olidatad Financial Rawlt c (Provicional); and (2) Limitod Rovio"v Roport on Unaudit ed t:tondolon o ond Con3ofidotcd hnon cml llc 3ult3 (Provisional). The meeting commenced at 5:1) P.M. and concluded at l :_qq_ P.M. Kindly take the above on record and oblige. Thanking you, Yours faithfully, For Ganesha Ecosphere Limited - (Bharat Kumar Sajnani) Company Secretary-cum -Compliance Officer Encl. : As above Regd. Office & Works: Raipur (Rania), Kalpi Road, Distt. Kanpur Dehat-209 304 • Cell: 9198708383 Admn. Office: 113/216-B, Swaroop Nagar, Kanpur-208 002, India• Tel.:+91-512-2555505-06 E-mail: gesl@ganeshaecosphere.com •Website: www.ganeshaecosphere.com • CIN: L511 09UP1987PLC009090
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GANESHA ECOSPHERE LIMITED CIN: L51109UP1987PLC009090 Regd . Office: Raipur (Rania) , Kalpi Road, Distt. Kanpur Dehat (U.P.) - 209304 E-mail: secretarial@ganeshaecosphere.com, Website: www.ganeshaecosphere.com Tel. No. 0512- 2555505-06 and +91 9198708383 Statement of Unaudited Standalone Financial Results for the quarter ended June 30, 2026 ("in Lakh) Quarter ended Financial Year ended Particulars June 30, 2026 March 31 , 2026 June 30, 2025 March 31, 2026 (Unaudited) (Audited) (Unaudited) (Audited) (Refer note 5) I Revenue from operations 26,230.11 26,033.36 22,147.16 1,01,410.25 II Other income 351 .68 985.74 817.01 3,980 .02 Ill Total Income (1+11) 26,581.79 27,019.10 22,964.17 1,05,390.27 IV EXPENSES Cost of materials consumed 19,511.14 16,873.36 16,008.79 65,979.69 Purchases of stock-in-trade 596.45 342.56 107.73 958.36 Changes in inventories of finished goods , stock-in-trade and work-in (2,579.08) 153.49 (539.76) 4,094.54 :orooress Employee benefits expense 1,766.06 1,993.89 1,789.30 7,444.48 Finance costs 199.90 138.19 131.65 690.64 Depreciation and amortization expense 685.33 721.83 587.26 2,537.49 Power& fuel 2,109.71 2,128.97 1,923.25 8,396.67 Other expenses 2,446.75 2,447.97 1,928.05 8,841.73 Total expenses (IV) 24,736.26 24,800.26 21,936.27 98,943.60 V Profit before tax (111-IV) 1,845.53 2,218.84 1,027.90 6,446.67 VI Tax expense : (1) Current tax 507.73 677.06 259.16 1,790.32 (2) Deferred tax (37.15) (99.05) 2.45 (126.89) VII Profitfor the period (V-VI) 1,374.95 1,640.83 766.29 4,783.24 VIII Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss Re-measurement gain/ (loss) on defined benefrt obligations 1.53 12.12 (2.00) 6.13 Re-measurement gain/ (loss) on financial instrument (Equity) 115.70 (251 .13) (25.71) (759.82) (ii) Income tax relating to above items (17.69) 34.49 4.35 112.05 B (i) Items that will be reclassified to profit or loss - - - - (ii) l1111nmn 1n11 rnlntinn tn 1111•'•'• il1m1 ' - . - - IX Total Compr.,htm:;lv" l111.u11h' for lh e period (VII 1 VIII) (Comprising Profit and Other Comprehensive Income for the 1,474.49 1,436.31 742.93 4,141.60 loeriodl X Paid-up equity share capital (Face value of Rs 10/- each) 2,679.60 2,679.60 2,545.70 2,679 .60 XI Other Equity (excluding Revaluation Reserves) - - - 1,27,041.12 XII Earnings per equity share (not annualized *) (1) Basic (in ~) 5.13* 6.12* 3.01* 1R 1? (2) Diluted (in ~) 5.13* 6 12* 2.96* 18.08 Notes: 1. The above unaudited standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended. prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder. 2. The above unaudited standalone financial results, after review by the Audtt Committee, have been approved and taken on record by the Board of Directors at tts meeting held on August 3, 2026. 3. The Statutory Auditors have carried out limited review of the above standalone financial results for the quarter ended June 30, 2026 as required under Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. 4. The Company is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder . 5. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures upto December 31, 2025, which were subjected to limited review. 6. During the quarter, the Company has made an investment of Rs. 98.00 Lakhs towards subscription of Equtty shares of Ganesha Recycling Chain Private Limited, an Associate Company of the Company . 7. Previous periods' figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. - For Ganesha Ecosphere Limite ~ 'MEc~ \ .... L 1 ·~ I~~\ o ~ I - I'"' (Vishnu DUttKhandelw a1) • . Executive Vice-Chairman ~ " ., Date: 03.08.2026 (Whole-Time Director) ~ ~R .. -~ Place : Kanpur DIN: 00383507 -
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l NARENDRA SINGHANIA &COMPANY Plea se Contact at: I ~ +91 11 43156000 Chartered Accountants Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors of Ganesha Ecosphere Limited We have reviewed the accompanying statement of unaudited standalone financial results of Ganesha Ecosphere Limited ("the Company ") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including relevant circulars issued by the SEBI from time to time ("the Listing Regulations") . This Statement, which is the responsibility of the Company's Management and approved by the Company ' s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ("Ind AS 34") "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder, and as per the presentation requirements of the SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review . We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued hy the Tnstit11te nf C.hHrterecl Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analyt1cal and other review procedures. A review is subsLauLially le::ss In scope than an audit conducted in accordance with Standards on Auditing, and consequently , does not enable us Lu uulai11 a::.::.u1arn,c lltdl we wuulJ Lc1,,um <'- Mc 0f dll 3ig,nificant matter~ thnt might be identified in an audit. t\ r.r.nrrlin r;ly , Wfl rln nnt Ax prni::i:i ::in ::incl it npinion . Based on our review conducted as above, nothing has come to our attention that causes us to believe that the 1H-.r.nm111myine Stntr.mr.nt, nrnmm:ct in fl.ccmctfl.nc\:': with the rncQ~niti~m and measi.m;ment principk:> la~q qown in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Narendra Singhania & Co. Chartered Accountants Firm Registration No . 009781 N ~~Lr~ Partner Membership No.: 087931 Place: Kanpur Date: August 03, 2026 UDIN: 26087931RFIGQT2163 /. E 21, 1st Floor and 2nd Floor, Hauz Khas, New Delhi - 110016
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GANESHA ECOSPHERE LIMITEtl CIN: L511091,JP1987PLC009090 Regd. Office : Raipur (Rania), Kalpi Road, Distt. Kanpur Dehat (U.P.) - 209304 E-mail: secretarial@ganeshaecosphere.com, Website: www.ganeshaecosphere.com Tel. No. 0512-2555505-06 and +91 9198708383 Statement of Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 ("in Lakh) Quarter ended Financial Year ended Partic11lars Juhe 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 (Unaud ited) (Audited) (Unaudited) (Audited) (Refer note 5) I Revenue from operations 42,366.67 42.394.13 33,712.42 1,48, 166.29 II Other income 361 .98 453.85 337.81 1,742.1"2 Ill Total income (1+11) 42,728.65 42,847.98 34,050 .23 1,49,908.41 IV EXPENSES Cost of materials consumed 29,757.38 24,411.00 22,602.79 92,427.93 Purchases of stock-in-trade 594.50 150.05 67.07 409.17 Changes in inventories of finished goods . stock-in-trade and work-in- (3,556.35) 2,689.41 (880.08) 4,684 .56 progress Employee benefrts expense 2,447.70 2,693.05 2,356.22 9,976.03 Finance costs 887.26 879.41 984 .. 13 4,032.47 Depreciation and amortization expense 1,734.25 1,716.04 1,550.40 6.481 .24 Power&fuel 3,444.01 3,341.96 2,993.46 12,817.02 Other expenses 3,701.88 3,873.45 2,941.51 13,680.52 Total expenses (IV) 39,010 .63 39,754.37 32,615.50 . 1,44,508.94 V Profit before share of loss of an associate and tax (Ill-IV) 3,718.02 3,093.61 1,434.73 5,399.47 VI Share of loss of an associate and tax (8.55) (5.48) (2.89) (4.49) VII Profit before tax (V+VI) 3,709.47 3,088.13 1,431.84 5,394.98 VIII Tax expense: (1) Current tax 507.73 676.59 259.16 1,789.90 (2) Deferred tax 298.26 90.40 97.32 (216.27) IX Profit for the period (VII-VIII) 2,903.48 2,321.14 1,075.36 3,821.35 X Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss Re-measurement gain/ {loss) on defined benefrt obligations 1.53 30.86 (0.74) 28.65 Re-measurement gain/ (loss) on financial instrument {Equity) 115.70 (251.13) (25.71) (759.82) {ii) Income tax relating to above items (17.69) 31 .28 4.13 108.19 B (i) Items that will be reclassified to profit or loss - - - - (ii) Income tax relating to 11bove items - -- XI Total Comprehensive Income tor the period (IX+ JI.) (Comprising Profit and Other Comprehensive Income for the 3,003.02 2,1 32.15 1,053.04 3,198.37 period) XII Paid-up equity share capital (Face value of Rs 10/- each) 2,679.60 2,679.60 2,545.70 2,679.60 XIII Other Equity (excluding Revaluation Reserves) - - - 1,24,887.50 XIV Earnings per equity share (not annualized *) (1) Basic (int) 10.85•• 8.68·· 4.23*' 14.50' (2) Diluted (in ~) 10.86*' 8.68*' 4.1 6*' 14.48' Notes: 1. The above unaudited consolidated financial results have been prepared in accordance with the Companies {Indian Accounting Standards) Rules, 2015, prescribed ~nPe:r ~ElGJign 13~ Qf the CQm!l<mi~§ Act, ;!:013, reii\l with the relevant rules issued thereunder . 2. The above unaudited consolidated financial results, after review by the Audrt Committee, have been approved and taken on record by the Board of Directors at its meeting held on August 3, 2026. 3. The Statutory Auditors have carried out limited review of the above consolidated financial results for the quarter ended June 30, 2026 as required under Regulation 33 of the SEBI {Listing Obligations & Disclosure Requirements) Regulations, 2015. 4. The Group is engaged in the manufacturing of the products of same type/ class and as such there are no reportable segments as per Ind-AS 108: 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013 read wrth relevant rules issued thereunder. 5. Figures for the quarter ended March 31, 2026 represent the difference between the audrted figures in respect of full financial year and the unaudited published year to date figures upto December 31 , 2025, which were subjected to limited review. 6. Previous periods' figures have been regrouped/ reclassified where considered necessary to conform to current period's classification/ disclosure. • Pursuant to the Ganesha Ecosphere Employees' Stock Option Scheme , 2021, Ganesha Employees' We~are Trust is holding 58,590 Equity Shares (March 31, 2026: 55,390 Equrty Shares) of the Parent Company , which have been reduced while computing basic and diluted earnings per share . For Ganesha Ecosphere Limited ~ SHAE:; ' I ~ JC''" ' 72 ,, 1 - - ..Jf l y ' - , ' ~1 ~ (Vishnu Dutt Khandelwal) ,~_\. f Executive Vice-Chairman ~"'t;. "\ ~ Date: 03.08.2026 (Whole-Time Director) ~ .... 'Ci'./. Place: Kanpur DIN: 00383507
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NARENDRA SINGHANIA & COMPANY Chartered Accoun tant s Plea se Contact at: I! +9111 43156000 Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors of Ganesha Ecosphere Limited I. We have reviewed the accompanying statement of unaudited consolidated financial results of Ganesha Ecosphere Limited ('the Parent') and its subsidiaries (the Parent and its subsidiaries together referred to as 'the Group') and its share of the net profit/(loss) after tax and other comprehensive income/(loss) of its associate for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended, including relevant circulares issued by the SEBI from time to time ("the Listing Regulations") . 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ("Ind AS 34") "Interim Financial Reporting'', prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder, and as per the presentation requirements of the SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement . A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. We also performed procedures in accorda.nce with the SEBI Circular No. CIR/CFD /CMDl /44/2019 dated March 29, 2019 issued by the SEBI under Regulation 33(8) of the Listing Regulations , to the extent applicable . 5. The Statement includes the results of the following entities: S. No. Company Name Nature 1. Ganesha Ecosphere Limited Parent Company 2. Ganesha Ecopet Private Limited Wholly owned subsidiary of Ganesha Ecosphere Limited 3. Ganesha Ecotech Private Limited Wholly owned subsidiary of Ganesha Eco sphere Limited ,f l.)lJ.-.~ ' ·. - ' ~ .. E 21, 1st Floor and 2nd Floor, Hauz Khas, New Delhi - 110016
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4. Ganesha Overseas Private Limited, Nepal Wholly owned subsidiary of Ganesha Eco sphere Limited 5. Ganesha Employees' Welfare Trust Entity Controlled by the Parent 6. Ganesha Recycling chain Private Limited Associate of Ganesha Ecosphere Limited 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of other auditors and management reviewed financial results referred to in paragraph 7, 8, 9 and 10 below, nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards 34 ('Ind AS 34') specified under Section 133 of the Companies Act 2013 , as amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed , or that it contains any material misstatement. Other Matter 7. We did not review the interim financial results of two subsidiaries included in the Statement, whose interim financial results (before eliminating inter-company transactions) reflect revenues of Rs. 25,093.94 Lakh, total net profit after tax of Rs. 1,504.03 Lakh, total comprehensive income of Rs. 1,504.03 Lakh, for the quarter ended June 30, 2026, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the Management , and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above . 8. We did not review the interim financial results of a subsidiary included in the Statement which is located outside India, whose interim financial results (before eliminating inter-company transaction) reflect total revenues of Rs. 597.24 Lakh, total net loss after tax of Rs. 26.81 Lakh, total comprehensive loss of Rs. 26.81 Lakh, for the quarter ended June 30, 2026, as considered in the Statement. These interim financial results have been reviewed by other auditor whose review report has been furnished to us by the Management , and our conclusion in so far as it relates to the amounts and disclosures included in respect of aforesaid subsidiary is based solely on the review reports of such other auditor and the procedures performed by us as stated in paragraph 3 above . 9. We did not review the financial statements of a Trust controlled by the Parent included in the Statement, whose financial statements reflect total revenue of Rs. Nil, total net profit after tax of Rs. Nil and total comprehensive income of Nil for the quarter ended June 30, 2026, as considered in the Statement. These interim financial results have not been reviewed by the auditors of the aforesaid Trust and are certified by the management of the Parent. According to the information and explanations given to us by the management of the Parent, these interim financial results are not material to the Group . 10. We also did not review the financial statement of an associate whose share of loss of Rs. 8.55 lakh for the quarter ended June 30, 2026 and total comprehensive loss of Rs. 8.55 lakh for the quarter ended June 30, 2026 as considered in the Statement. These interim financial results have not been reviewed by the auditors of the aforesaid Associates and are certified by the management of the Parent. According to the information and explanations given to us by the management of the Parent, these interim financial results are not material to the Group.
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11. Our conclusion on the Statement is not modified in respect of the matters stated in paragraph 7, 8, 9 and 10 above with respect to our reliance on the work done and the reports of the other auditors and the management reviewed financial results of the Trust & Associates . For Narendra Singhania & Co. Chartered Accountants Firm Registration No. 009781N ~"~~ Partner Membership No.: 087931 Place: Kanpur Date: August 03 , 2026 UDIN: 2608793 ICGGVXL5902