GG ENGINEERING LTD.
An ISO 9001: 2015 Certified Company
CIN: L28900MH2006PLC159174

27th May, 2026

Listing Compliance Department
BSE Limited
Phirozee Jeejeebhoy Towers
Dalal Street Fort,
Mumbai-400001

Scrip Code: 540614

Sub: Outcome of Board Meeting held on 27th May, 2026

Dear Sir/Madam,

Pursuant to Regulation 30 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., May 27, 2026, has, inter alia, considered and approved the following:

Audited Financial Results for the Quarter and Financial Year ended March 31, 2026

The Board has approved the Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026.

Pursuant to Regulation 33 of the SEBI Listing Regulations, please find enclosed the following:

a) Auditor's Report on the Audited Financial Results for the quarter and financial year ended March 31, 2026;
b) Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026; and
c) Declaration pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations confirming that the Statutory Auditors of the Company have issued an Audit Report with an unmodified opinion on the Audited Financial Results for the financial year ended March 31, 2026.

The aforesaid documents are enclosed herewith as Annexure – A.

Reg. Off : Off No. 203, 2nd Floor, Shivam Chambers Coop Soc Ltd., S.V Road, Goregaon West, Mumbai, Maharashtra-400104
Corporate Office: Office No. 306, 3rd Floor, Shivam House, Karam Pura Commercial Complex, New Delhi - 110015
Landline No : 011-46572242 | E-mail : [email protected]

GG ENGINEERING LTD.
An ISO 9001: 2015 Certified Company
CIN: L28900MH2006PLC159174

2. Appointment of Internal Auditor

Based on the recommendation of the Audit Committee, the Board has approved the appointment of M/s G Mansi and Associates, Chartered Accountants (FRN: 015048N), as the Internal Auditor of the Company for the Financial Year 2026–27. The details as required under Regulation 30 of the SEBI Listing Regulations read with the applicable SEBI Circular(s) are enclosed herewith as Annexure – B.

The meeting of the Board of Directors commenced at 5:25 P.M. and concluded at 6:00 P.M.

We request you to kindly take the above information on record and oblige.

Thanking you,

Yours Faithfully,

for G G Engineering Limited

ATUL SHARMA
Digitally signed by
ATUL SHARMA
Date: 2026.05.27
18:18:19 +05'30'

Atul Sharma
(Managing Director)
DIN: 08290588

Enclosed: As above

GG ENGINEERING LTD.
An ISO 9001: 2015 Certified Company
CIN: L28900MH2006PLC159174

27th May, 2026

Listing Compliance Department
BSE Limited
Phirozee Jeejeebhoy Towers
Dalal Street Fort,
Mumbai-400001

Scrip Code: 540614

Sub: Declaration pursuant to Regulation 33(3) (d) of the SEBI (LODR) Regulations, 2015

Dear Sir/Madam,

With reference to the captioned subject, we hereby state that the Statutory Auditor of the Company M/s. A K Bhargav & Co., Chartered Accountants have issued an Audit Report with an unmodified opinion on the Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026 in compliance with the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

We request you to kindly take the above information on record and oblige.

Thanking you,

Yours Faithfully,
for G G Engineering Limited

ATUL SHARMA
Digitally signed by
ATUL SHARMA
Date: 2026.05.27
18:18:51 +05'30'

Atul Sharma
(Managing Director)
DIN: 08290588

GG ENGINEERING LTD.
An ISO 9001: 2015 Certified Company
CIN: L28900MH2006PLC159174

Annexure -B

Details with respect to Regulation 30 read with Schedule II of the Listing Regulations, SEBI Circular CIR/CFD/CMD/4/2015 dated 9th September, 2015

Particulars	Details
Name of Internal Auditor	M/s. G Mansi & Associates, Chartered Accountants (FRN: 015048N)
Reason for Change	Appointment
Date of Re-appointment	27th May, 2026
Brief profile	M/s. G Mansi & Associates, Chartered Accountants, is a well-established firm having more than 17 years of extensive experience in the field of statutory audit, internal audit, taxation, accounting, financial advisory and other allied professional services. The firm possesses significant expertise in handling diverse audit and assurance assignments across various sectors and is supported by a team of qualified professionals committed to maintaining high standards of professional integrity, regulatory compliance and financial reporting practices.
Disclosure of relationships between Directors	Not Applicable

A K BHARGAV & CO. CHARTERED ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF M/S G G ENGINEERING LIMITED

Opinion

We have audited the accompanying Statement of Annual Financial Results of G G ENGINEERING LIMITED (the “Company”), for the quarter and year ended March 31, 2026 (the “Statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial results:

a. are presented in accordance with the requirements of Regulation 33 and Regulation 52 of the Listing Regulations in this regard; and

b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Accounting Standard prescribed under Section 133 of the Companies Act 2013 (the “Act”) and other accounting principles generally accepted in India, of the net profit and comprehensive income and other financial information of the Company for the quarter ended and year ended March 31, 2026.

Basis for Opinion

We conducted our audit of the Statement in accordance with the Standards on Auditing (“SA”)s specified under Section 143(10) of the Act and other applicable authoritative pronouncements issued by Institute of Chartered Accountant of India. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics.

We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter

i. The Company has hold units of Nakshatra Special Situation Fund amounting to Rs. 7.50 Cr as at March 31, 2026. The valuation of such investment is required to be carried out at fair value in accordance with Indian Accounting Standard (Ind AS) 109 – Financial Instruments.

In the absence of sufficient appropriate audit evidence regarding the fair valuation of the aforesaid investment, we were unable to determine whether any adjustments were necessary to the carrying amount of the investment as at March 31, 2026, the resultant impact on fair value changes recognized in the Statement of Profit and Loss and the related disclosures in the financial statements.

H. No. 103A, New Lahore Shastri Nagar, Street No. 4, (Behind Jain Mandir), New Delhi-110031

Email Id – [email protected]

[email protected]

M- 8860300686

ii. We draw attention to Note no. (i) to the financial statements, wherein the Board of Directors and Shareholders of the Company have approved the proposed Scheme of Merger of GG Engineering Ltd. (“Transferor Company”) with Integra Essentia Ltd. (“Transferee Company”), subject to receipt of requisite approvals from the Hon’ble National Company Law Tribunal (“NCLT”) and other regulatory authorities, as applicable. The proposed merger is intended to achieve operational efficiencies, business synergies, optimum utilization of resources and strengthening of the financial and operational position of the merged entity. Upon the Scheme becoming effective, all assets and liabilities of the Transferor Company shall stand transferred to and vested in the Transferee Company on a going concern basis in accordance with the applicable provisions of the Companies Act, 2013 and relevant accounting standards. Pending the Scheme becoming effective, both companies shall continue to operate as separate legal entities.

Management’s Responsibilities for the Financial Results

This Statement is the responsibility of the Company’s Board of Directors and has been approved by them for the issuance. The Statement has been compiled from the related audited Interim financial statements for the year ended March 31, 2026. The Company’s Board of Directors are responsible for the preparation and presentation of the Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with their cognition and measurement principles laid down in Ind-AS34, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Financial Results, the Board of Directors are responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the financial reporting process of the Company.

Auditor’s Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the Financial Results as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Financial Results.

H. No. 103A, New Lahore Shastri Nagar, Street No. 4, (Behind Jain Mandir), New Delhi-110031
Email Id – [email protected]
[email protected]
M- 8860300686

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.
Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are in adequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Financial Results, including the disclosures, and whether the Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the Financial Results of the Company to express an opinion on the Financial Results.

Materiality is the magnitude of misstatements in the Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

H. No. 103A, New Lahore Shastri Nagar, Street No. 4, (Behind Jain Mandir), New Delhi-110031
Email Id - [email protected]
[email protected]
M- 8860300686

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Others Matters

We draw attention to following points:

i. The annual financial results dealt with by this report has been prepared for the express purpose of filing with stock exchanges. These results are based on and should be read with the audited financial statements of the company for the year ended March 31, 2026 on which we issued an unmodified audit opinion vide our report dated 27th May, 2026.

Our opinion is not modified in respect of above matters.

For A K Bhargav & Co.
Chartered Accountants
FRN: 034063N

CA ARUN KUMAR BHARGAV
(Proprietor)
M. No. 548396
UDIN: 26548396XLPPPP5759

Place: New Delhi
Date: 27.05.2026

H. No. 103A, New Lahore Shastri Nagar, Street No. 4, (Behind Jain Mandir), New Delhi-110031
Email Id - [email protected]
[email protected]
M- 8860300686

G G Engineering Limited

CIN - L28900MH2006PLC159174

Registered office: 203,2nd Floor, Shivam Chambers Coop Soc Ltd. S.V Road, Goregaon West, Near Sahara Apartment, Mumbai - 400104

Corporate Office- Office No. 306, 3rd Floor, Shivam House Karam Pura, Commercial Complex, Opposite Milan Cinema, New Delhi-110015

Website: www.ggelimited.com, Email: [email protected]

(All figures are in ₹ Lakhs, unless otherwise stated)

Statement of Audited Financial Results for the Quarter and Year Ended 31 March 2026

Particulars	Quarter Ended			Year Ended
	31 March 2026	31 December 2025	31 March 2025	31 March 2026	31 March 2025
	Audited	Unaudited	Audited	Audited	Audited
Revenue from Operations	2,798.19	2,835.08	4,558.13	16,590.05	17,803.22
Other Income	94.02	129.47	145.59	481.71	452.08
Total Income	2,892.21	2,964.55	4,703.72	17,071.76	18,255.30
Expenses
Purchases of Stock -in-Trade	3,305.87	2,427.40	4,569.74	16,575.53	16,706.91
Changes in inventories of Finished Goods, Stock-in-trade and Work-in-progress
Employee benefit expenses	10.01	9.63	9.58	38.77	36.75
Finance costs	6.02	2.81	3.89	15.02	15.01
Depreciation and amortization expenses	11.04	11.22	7.19	44.47	47.70
Other expenses	214.07	39.62	72.17	311.43	295.04
Total Expenses	3,547.00	2,490.68	4,662.57	16,985.22	17,101.41
Profit/(Loss) before tax	(654.79)	473.87	41.15	86.54	1,153.89
Tax Expense:
Current tax	(95.52)	42.85	53.16	16.71	337.28
Deferred tax	(2.73)	6.96	2.20	9.11	6.24
Tax related to previous years	64.38	33.58	8.63	124.48	54.65
Profit/(Loss) after tax	(626.39)	404.40	(18.44)	(45.54)	768.20
Other comprehensive income
Items that will not be reclassified to profit or loss	-	-	-	-	-
Income Tax relating to items that will not be reclassified to profit or loss	-	-	-	-	-
Items that will be reclassified to profit or Loss	-	-	-	-	-
Income Tax relating to items that will be reclassified to profit or loss	-	-	-	-	-
Total comprehensive income	(626.39)	404.40	(18.44)	(45.54)	768.20
Paid up equity share capital	15,844.99	15,844.99	15,844.99	15,844.99	15,844.99
Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year	7,140.84	-	7,204.63	7,140.84	7,204.63
Earning per Equity Share:
Basic EPS	(0.04)	0.03	0.06	(0.00)	0.05
Diluted EPS	(0.04)	0.03	0.06	(0.00)	0.05

a) Revenue from Operation includes profit or loss on remeasurement investment at fair value through profit and Loss Account, summary of the same is depicted below

Particulars	Quarter Ended			Year Ended	Year Ended
	31 March 2026	31 December 2025	31 March 2025	31 March 2026	31 March 2025
Profit before tax	(654.79)	473.87	41.15	86.54	1,153.89
Add/(Less): Remeasurement gain and loss	623.90	(351.72)	127.32	299.85	(217.79)
Profit of the company excluding remeasurement gain and losses	(30.90)	122.15	168.47	386.39	936.10

b) The financial results of the company have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act 2013 (the Act) read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.

c) The above audited Financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting at the Corporate office held on 27th May 2026. The Statutory Auditor of the Company has issued the audit report on above Financial Results of the Company for the Quarter and Year Ended 31st March 2026 intern of the Regulation 33 of the SEBI(LOOR) Regulations, 2015 and have issued an unmodified Independent Auditor's Report thereon.

d) Investment in Unquoted shares/securities and Investment in business projects by way of Memorandum of Understanding is subject to fair valuation and such investments has been kept at book value.

e) The Statement includes the results for quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of year ended 31 March 2026 and the published unaudited results for nine month ended 31 December 2025.

f) The results of the Company are also available for investors at www.ggengg.in, www.bseindia.com

g) Previous year/ period have been regrouped/ reclassified/ rearranged, wherever necessary.

h) The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share (not annualized) in accordance with the Ind AS.

i) The Board of Directors/Shareholders has approved the proposed Scheme of Merger of GG Engineering Ltd. ("Transferor Company") with Integra Essentia Ltd. ("Transferee Company"), subject to the requisite approvals from Hon'ble National Company Law Tribunal ("NCLT"), as applicable. The proposed merger is expected to enhance operational efficiencies, create business synergies, optimize resource utilization, and strengthen the overall financial and operational position of the merged entity. Upon the Scheme becoming effective, all assets and liabilities of the Transferee Company shall stand transferred to and vested in the Transferee Company on a going concern basis in accordance with the applicable provisions of the Companies Act, 2013 and relevant accounting standards. Pending the Scheme becoming effective, both companies shall continue to operate as separate legal entities.

j) Investor complaints

Pending at the beginning of the quarter	0
Received during the quarter	0
Disposed off during the quarter	0
Remaining unresolved at the end of the quarter	0

For G G Engineering Limited

ATUL

SHARMA

Attil Sharma

Managing Director

DIN: 08290588

Place: New Delhi

Date: 27th May 2026

G G Engineering Limited
CIN - L28900MH2006PLC159174
Business segment wise revenue results for the Quarter and Year ended 31st March 2026
(All figures are in ₹ Lakhs, unless otherwise stated)

Information on Segment Reporting pursuant to Ind AS 108 - Operating Segments

Operating segments:
a) Trading Division - Infrastructure
b) Engineering Based Services
c) Dealing In Shares/Securities

Identification of segments:
The chief operational decision maker monitors the operating results of its business segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit and loss of the segment and is measured consistently with profit or loss in these financial statements. Operating segments have been identified on the basis of the nature of products.

Segment revenue and results
The expenses and income which are not directly attributable to any business segment are shown as unallocable expenditure (net of unallocable income).
The measurement principles of segments are consistent with those used in preparation of these financial statements. There are no inter-segment transfers.

Revenue by nature of products

Particulars	Three Months Ended			Year Ended
	31 March 2026	31 December 2025	31 March 2025	31 March 2026	31 March 2025
a) Trading Division - Infrastructure	3,296.11	2,428.34	4,608.98	16,670.23	16,852.59
b) Engineering Based Services	-	-	24.60	-	76.60
c) Dealing In Shares/Securities	-497.91	406.73	-75.45	-80.18	874.03
Total	2,798.19	2,835.08	4,558.13	16,590.05	17,803.22

Segment Results before tax and interest

Particulars	Three Months Ended			Year Ended
	31 March 2026	31 December 2025	31 March 2025	31 March 2026	31 March 2025
a) Trading Division - Infrastructure	-9.76	0.95	39.24	94.70	145.68
b) Engineering Based Services	-	-	24.60	-	76.60
c) Dealing In Shares/Securities	-497.91	406.73	-75.45	-80.18	874.03
Sub Total	-507.68	407.68	-11.61	14.53	1,096.31
Less: Finance Cost	6.02	2.81	3.89	15.02	15.01
Add: Other Income	94.02	129.47	145.59	481.71	452.08
Less: Expenses	235.12	60.47	88.94	394.68	379.49
Profit before tax	-654.79	473.87	41.15	86.54	1,153.89
Less: Tax expenses	-28.40	69.47	59.59	132.08	385.69
Net profit for the year	-626.39	404.40	-18.44	-45.54	768.20

Segment revenue, results include the respective amounts identifiable to each of the segments and amounts allocated on a reasonable basis.

The assets and liabilities of the Company are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence, assets and liabilities have not been identified to any of the reportable segments.

Major Customers:
a) For the quarter ended 31 March 2026, revenue from three major customer of Infra and Energy segment represented approximately ₹1508.09 Lakhs, ₹533.84 Lakhs and ₹280.85 Lakhs of the total revenue.
b) For the quarter ended 31 December 2025, revenue from three major customers of Infra and Energy segment represented approximately ₹ 793.92 Lakhs, ₹ 402.68 Lakhs and ₹ 337.35 Lakhs of the total revenue.
c) For the quarter ended 31 March 2025, revenue from four major customer of Infra and Energy segment represented approximately ₹838.70Lakhs, ₹754.72Lakhs, ₹500.32 Lakhs and ₹455.89 Lakhs of the total revenue.
d) For the year ended 31 March 2026, revenue from two major customers of Infra and Energy segment represented approximately ₹ 3,275.11 Lakhs and ₹ 2,749.03 Lakhs of the total revenue.
e) For the year ended 31 March 2025, revenue from three major customers of Infra and Energy segment represented approximately ₹ 3,746.59 Lakhs, ₹ 2,331.07 Lakhs and ₹ 2,326.12 Lakhs of the total revenue.

For G G Engineering Limited
ATUL
SHARMA
Dipshir Samath by ATUL SHARMA
Date: 2014-02-27 16:26:04 +00:00

Atul Sharma
Managing Director
DIN: 08290588

Place: New Delhi
Date: 27th May 2026

G G Engineering Limited Balance Sheet as at 31st March 2026 (All figures are in ₹ Lakhs, unless otherwise stated)
Particulars	As at 31 March 2026	As at 31 March 2025
ASSETS
Non-Current Assets
Property, plant and equipment	99.59	26.97
ROU Assets	2.77	5.34
Financial assets
Investments	5,932.11	6,345.36
Loans	4,131.26	5,679.25
Others	22.74	22.25
Deferred tax assets (net)	4.12	13.23
Other Non-current assets	0.04	0.07
Total non current assets	10,192.63	12,092.46
Current Assets
Inventories	-	-
Financial assets
Investment (at FVTPL)	796.58	166.85
Trade receivables	8,779.81	10,399.81
Cash and cash equivalents	475.65	166.85
Loans	2,412.94	2,140.71
Others	49.88	49.88
Other current assets	3,415.65	1,459.87
Total current assets	15,930.52	14,383.97

Total	26,123.15	26,476.43
EQUITY AND LIABILITIES
Equity
Share Capital	15,844.99	15,844.99
Other Equity	7,140.84	7,204.63
Total equity	22,985.83	23,049.62
Liabilities
Non current liabilities
Financial liabilities
Borrowings	179.96	206.14
Lease Liability - Non Current	0.25	3.02
Other financial liabilities
Total non current liabilities	180.20	209.16
Current liabilities
Financial liabilities
Borrowings	601.97	22.62
Lease Liability - Current	2.77	2.54
Trade payables
Total outstanding dues of micro & small enterprises	-	-
Total outstanding dues of creditors other than micro & small enterprises	1,282.86	1,923.05
Other financial liabilities	3.81	3.90
Other current liabilities	1,049.00	928.27
Current tax liabilities (net)	16.71	337.28
Total current liabilities	2,957.12	3,217.65
ATUL SHARMA Dated: 2026.05.27 18:20:32	26,123.15	26,476.43

G G Engineering Limited
Cash flow statement for the year ended 31 March 2026
(All figures are in ₹ Lakhs, unless otherwise stated)

Particulars	2025-26	2024-25
A. Cash Flow from Operating Activities:
Net profit before Tax	86.54	1,153.89
Adjustments to reconcile profit before tax to net cash flows:
Depreciation and Amortisation	44.47	47.70
Interest income	-474.14	-441.07
Prior Period Adjustments	-0.03	0.41
Interest expense	15.02	15.01
Interest expense on SD	-	-0.03
Profit on Sale of Fixed Assets	6.62	-6.62
Dividend Income	-	-2.07
Operating Profit before Working Capital Changes	-321.52	767.21
Adjustments for movement in Working Capital:
(Increase)/Decrease in Trade receivable	1,620.00	2,451.39
(Increase)/Decrease in Other Financial Asset	-0.49	4.54
(Increase)/Decrease in Other Current Assets	-1,350.77	64.42
Increase /(Decrease) in Trade Payables	-640.18	-152.80
Increase/ (Decrease) in Other Liabilities	-202.47	859.69
Cash Generated from Operations	-895.44	3,994.46
Direct Taxes paid	-150.30	-385.69
Net Cash from Operating Activities	-1,045.74	3,608.78
B. Cash Flow from Investing Activities:
Purchase of Property, Plant and Equipment	-121.12	-7.68
Sale of Property, Plant and Equipment	-	120.00
Proceeds from sale of investment /(Acquisition of investment)	-216.48	-1,688.34
Capital Advances	-595.90	-484.80
Collection on loans / (Loans given)	1,275.76	-3,744.44
Interest Income	474.14	441.07
Dividend Income	-	2.07
Net Cash used in Investing Activities	816.40	-5,362.11
C. Cash Flow from Financing Activities:
Proceeds/Repayment of Long term borrowings	553.16	-55.55
Interest Paid	-15.02	-15.01
Proceeds from Issue of shares	-	4,273.50
Interest Expenses on SD	-	11.71
Adjustment /received agst. Share Warrants	-	-2,442.00
Net Cash used in Financing Activities	538.14	1,772.65
Net Increase/(Decrease) in Cash and Cash equivalents	308.80	19.32
Cash and Cash equivalents - Opening Balance	166.85	147.53
Net Change in Cash and Cash equivalents	475.65	166.85
Cash and Cash equivalents - Closing Balance	475.65	166.85
Components of Cash and Cash Equivalents
Bank balance in current account	459.95	145.42
Cash on hand	15.70	21.43
Total	475.65	166.85

ATUL
SHARMA
Digitally signed by
ATUL SHARMA
Date: 2026.05.27
18:20:47 +05'30'

AI assistant

G G Engineering Limited Audit Report / Information 2026

63845_rns_2026-05-27_e1b9dfe7-ce8d-4090-bfe8-68db09713118.pdf

2. Appointment of Internal Auditor

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF M/S G G ENGINEERING LIMITED

Opinion

Basis for Opinion

Emphasis of Matter

Management’s Responsibilities for the Financial Results

Auditor’s Responsibilities for the Audit of the Financial Results

Others Matters

Statement of Audited Financial Results for the Quarter and Year Ended 31 March 2026

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G G Engineering Limited — Audit Report / Information 2026

63845_rns_2026-05-27_e1b9dfe7-ce8d-4090-bfe8-68db09713118.pdf

2. Appointment of Internal Auditor

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF M/S G G ENGINEERING LIMITED

Opinion

Basis for Opinion

Emphasis of Matter

Management’s Responsibilities for the Financial Results

Auditor’s Responsibilities for the Audit of the Financial Results

Others Matters

Statement of Audited Financial Results for the Quarter and Year Ended 31 March 2026

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G G Engineering Limited Audit Report / Information 2026