Auri Grow India Limited — Interim / Quarterly Report 2024

Jan 27, 2024

To, The Manager, Listing Compliance Department, National Stock Exchange of India Limited, Exchange Plaza, Plot No. C/1, O Block, , Bandrakurla Complex, Bandra (E), Mumbai- 400051

Reference : ISIN - IN8925Y01036; Symbol-GODHA

Sub: Outcome of the Board meeting

Dear Sir,

With reference to the above captioned subject, it is to inform you that following are the outcome of the Board Meeting held today i.e. Saturday, 27th January, 2024 at 2:00 PM and concluded at 4.00 PM at the registered office of the Company.

1. The Board considered and approved the Un-Audited Financial Results of the Company for the quarter ended 31st December,2023.

2. The Board reviewed and took on record the Limited Review Report on the Un-Audited Financial Results of the Company for the quarter ended 31st December,2023. :

3. The Board considered and accepted the Resignation of Mrs. Rupali Godha

⁴The Board considered and accepted the Resignation of Mrs. Madhu Godha.

⁵The Board considered the recommendation of nomination committee for appointment of Mr. Divakar Sharma as Additional Executive Director & Managing Director

6.The Board considered the recommendation of nomination committee for appointment of Mr. Rajesh Pipwala as Additional Director (Executive Director)

Please find enclosed herewith the Copies of the following:

1. Un- Audited Financial Results of the Company for the quarter ended 31st December,2023.

2. Limited Review Report on the Un-Audited Financial Results of the Company for the quarter ended 31st December,2023.

3. Proof of Resignation of Mrs. Rupali Godha (Annexure-I)

4. Proof of Resignation of Mrs. Madhu Godha. (Annexure-II)

• 1. Brief details of Mr. Divakar Sharma (Annexure II)
• 1. Brief details of Mr. Rajesh Pipwala (Annexure IV)

This is for your kind information and record.

Thanking You.

For Godha Cabcon& Insulation Ltd

Dipesh <—_——_ Godha

Director DIN: 07529876

ee ie

BMGS SL ASSOCIATES

CHARTERED ACCOUNTANTS

Independent Auditor's Review Report on Unaudited Quarterly Financial Results of GODHA CABCON & INSULATION LIMITED Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

TO: The Board of Directors GODHA CABCON & INSULATION LIMITED

Opinion

1. We have reviewed the accompanying Statement of Unaudited Financial Results of GODHA CABCON & INSULATION LIMITED ("the Company") for the Quarter and Nine Month ended December 31, 2023 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, including relevant circulars issued by the Securities and Exchange Board of India.

2. This Statement, which is responsibility of the Company's Management and approved by the Board of Directors, has been compiled from the related interim condensed financial statements which has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34), prescribed under the Section 133 of the Companies Act 2013('the Act') and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI(Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended) including relevant circulars issued by the Securities and Exchange Board of India. Our responsibility is to issue 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. 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 Standard on Auditing specified under section 143(10) of the Act, 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. _

We also performed procedures in accordance with the SEBI circular CIR/CFD/CMD 1/44/2019

DATED 29 March 2019 issued by SEBI under Regulation 33 (8) of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015 as amended to the extent applicable.

1. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended including the manner in which it is to be disclosed, or that it contains any material misstatement.

For BMGS & Associate Chartered Accountants

Firm Reg. No 026886N Ne

Vaibhav Bajaj, FCA M. No. 520512 Place: New Delhi Partner Date: 27/01/2024 UDIN: 24520512BKBEQY9555 %

S.No.	Particulars	Quarter Ended			Nine Month Ended		Year ended
		31st Dee 2023	30th Sept 2023	31st Dec 2022	31st Dec 2023	31st Dec 2022	31st Mar 2023
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
	INCOME
	Revenue from operations	$\sim$	÷	(244.35)	7.25	(13.40)	352 27
	Other income	0.78	3.44	18.11	36.04	59.64	82.50
	Total Income	0.78	3.44	(226.25)	43.29	46.24	434.77
$\mathbb{H}$	EXPENSES
	Cost of Material Consumed	$\omega$	$\omega$	14.43	3.98	146.79	156.34
	Purchase of stock in trade	×	×	13.02	0.00	21.91	25.47
	Change in inventory	0.00	0.00	(276.88)	2.22	(290.61)	(3 27)
	Employee benefits expense	1.94	2.43	4.12	8.40	12.17	16.35
	Finance costs	5.37	6.93	12.51	19.01	36.87	48.54
	Depreciation & amortization expense	7.78	7.78	10.56	2335	31.68	31.14
	Other expenses (Any item exceeding 10% of the total
	expenses relating to continuing operations to be shown separately)
	Total Expenses	16 23 31.33	23,42 40.57	213.99	66.79	297.96	34980
				(8.25)	123.74	256.76	624.37
	Profit/(Loss) from operations before exceptional items
111	and tax	(30.55)	(37.13)	(218.00)	(80.45)	(210.52)	(189.60)
IV	Exceptional Items
V	Profit/(Loss) before tax	(30.55)	(37.13)	(218.00)	(80.45)	(210.52)	${189.60}$
VI	Tax expense:
	(1) Current tax	g)
	(2) Deferred tax	3.22	3.22	56.48	9.65	54.73	(49.29)
VII	Net Profit/(Loss) for the Period $(V-VI)$	(27.33)	(33.91)	(161.52)	(70.80)	(155.79)	(140.31)
VIII	[Other Comprehensive Income/(loss)	0.00	0.00	0.00	0.00	0.00	0.00
IX	Total Comprehensive Income/(Loss) for the Year	(27.33)	(33.91)	(161.52)	(70.80)	(155.79)	(140.31)
	Paid up Equity Share Capital (Face value of the share
X	Rs. V-each)	6,662.40	6.662.40	2,220.80	6,662.40	2,220.80	2,220.80
XI.	Reserve Excluding Revaluation reserve
XH	Earnings per equity share:
	$(1)$ Basic	(0.004)	(0.01)
	(2) Diluted	(0.004)	(0.01)	(0.07) (0.07)	(0.01) (0.01)	(0.07) (0.07)	(006) (0.06)

M/S GODHA CABCON & INSULATION LTD. CIN NO: L31909MP2016PLC041592 alizad Kir $\sqrt{1}$ $1 - 11114444$

Quarter Ended Nine Month Ended Year ended 31st Dec 2023 30th Sept 2023 31st Dec 2022 31st Dec 2023 31st Dec 2022 31st Mar 2023 $S.No.$ Particulars Unaudited Unaudited Cnaudited Unaudited Unaudited Audited a Debt Service Coverage Ratio
b Debt Equity Ratio
c Current Ratio 1.74 $\frac{-2.13}{0.03}$ 3.89 $-0.85$ 0.03 $0.12$ $0.03$ $0.12$ $0.11$ 91.72 $\frac{16.30}{323.10}$ $\frac{91.72}{0.01}$ $\frac{16.30}{321.75}$ 91.72 26.65 d Debtor Turnover (in days)* 281.00 $\frac{41,92}{-63.12}$ e Inventory turnover (in days)* $0.80$ $\frac{6.00}{-0.63}$ r Operating Margin VÂ NA $\overline{NA}$ $-20.78$ NA NA $-45.60$ $\overline{\text{NA}}$ $-13.88$ $-810$

* Ratio for the quarter ended have been annualized

Notes:

$\mathbb{R}^2$

1. The above Unaudited Fnancial Results for the quarter ended December 31, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 27 2024. The Statutory Auditors of the Company have carried out the limited review of these 2. The Company has adopted Indian Accounting Standards (Ind AS) from April 1, 2017 and accordingly these financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules 3. Previous quarter's figures have been re-grouped and re-arranged wherever necessary,

Place: Indore DATE: 27-01-2024

ed Acco

For Godha Cabcon & Insulation Limited CON AN

Diposh Godha EO Cum Diretor CI. DIN: 07529876