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Gujarat Ambuja Exports Ltd

| Standalone Statement Of Audited Results For The Quarter And Year Ended 31st March, 2026

BULLISH SENTIMENT

Report Source

⬤9th May 26

Summary : Gujarat Ambuja Exports Limited reported strong financial results for FY26, with increased revenue and profit, recommended a dividend, and received unmodified audit opinions, while monitoring new Labour Code impacts.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Standalone Total Expenses: 5,426.90 Cr (FY26) vs 4,353.77 Cr (FY25)
  2. Consolidated Total Expenses: 5,427.39 Cr (FY26) vs 4,354.12 Cr (FY25)
  3. Cost of materials consumed: 3,493.20 Cr (FY26)
  4. Employee benefits expense: 146.91 Cr (FY26)
  5. Finance Cost: 27.47 Cr (FY26)
  6. Depreciation and amortisation expense: 137.46 Cr (FY26)
  7. Standalone Revenue from Operations: 5,728.60 Cr (FY26) vs 4,612.58 Cr (FY25)
  8. Consolidated Revenue from Operations: 5,728.60 Cr (FY26) vs 4,612.58 Cr (FY25)
  9. Maize Processing Division: 3,565.95 Cr (FY26)
  10. Other Agro Processing Division: 2,089.21 Cr (FY26)
  11. Spinning Division: 65.11 Cr (FY26)
  12. Renewable Power Division: 8.33 Cr (FY26)
  13. Standalone Net Cash from Operating Activities: 242.94 Cr (FY26) vs 349.12 Cr (FY25)
  14. Consolidated Net Cash from Operating Activities: 228.04 Cr (FY26) vs 340.58 Cr (FY25)
  15. Standalone Net Cash used in Investing Activity: (464.56) Cr (FY26) vs (295.96) Cr (FY25)
  16. Consolidated Net Cash used in Investing Activity: (400.61) Cr (FY26) vs (336.18) Cr (FY25)
  17. Standalone Net Cash from Financing Activity: 225.23 Cr (FY26) vs 22.01 Cr (FY25)
  18. Consolidated Net Cash from Financing Activity: 176.35 Cr (FY26) vs 22.01 Cr (FY25)
  19. Cash and Cash Equivalents at end of year (Standalone): 4.60 Cr (FY26) vs 0.99 Cr (FY25)
  20. Cash and Cash Equivalents at end of year (Consolidated): 5.00 Cr (FY26) vs 1.22 Cr (FY25)
  21. Standalone Total Assets: 4,154.26 Cr (FY26) vs 3,584.96 Cr (FY25)
  22. Consolidated Total Assets: 4,159.54 Cr (FY26) vs 3,587.07 Cr (FY25)
  23. Standalone Equity Share Capital: 45.87 Cr (FY26)
  24. Consolidated Equity Share Capital: 45.87 Cr (FY26)
  25. Standalone Other Equity: 3,251.52 Cr (FY26) vs 2,958.09 Cr (FY25)
  26. Consolidated Other Equity: 3,249.12 Cr (FY26) vs 2,956.40 Cr (FY25)
  27. Standalone Non-Current Borrowings: 36.04 Cr (FY26) vs 2.56 Cr (FY25)
  28. Consolidated Non-Current Borrowings: 36.04 Cr (FY26) vs 2.56 Cr (FY25)
  29. Standalone Current Borrowings: 397.54 Cr (FY26) vs 215.00 Cr (FY25)
  30. Consolidated Current Borrowings: 397.54 Cr (FY26) vs 215.00 Cr (FY25)
  31. Both standalone and consolidated financial results are presented
  32. Consolidated results include wholly-owned subsidiary Maiz Citchem Limited
  33. Auditors issued unmodified opinion for both standalone and consolidated results

Corporate Overview

  1. Impact of new Labour Codes on liabilities
  2. Monitoring finalization of Central and State Rules for Labour Codes
  3. Maize Processing
  4. Other Agro Processing
  5. Spinning
  6. Renewable Power
  7. Formal and informative, focused on regulatory compliance and financial reporting.
  8. Maize Processing Division
  9. Other Agro Processing Division
  10. Spinning Division
  11. Renewable Power Division
  12. Capital work-in-progress increased from 196.13 Cr to 316.00 Cr (Standalone)
  13. Capital work-in-progress increased from 235.39 Cr to 442.57 Cr (Consolidated)

Risk Factors

  1. Uncertainty from new Labour Codes.
  2. Potential future regulatory financial impacts.
  3. Increased capital work-in-progress.
  4. Negative cash flow from investing activities.

Key Drivers

  1. Strong revenue growth year-on-year.
  2. Net profit increased significantly.
  3. Final dividend of Rs. 0.30 recommended.
  4. Unmodified audit opinion received.

Auditor’s Report

  1. Unmodified opinion on Standalone Annual Financial Results
  2. Unmodified opinion on Consolidated Annual Financial Results

Board Commentary

  1. Re-appointment of M/s. T. R. Chadha & Co. LLP as Internal Auditor for FY 2026-27
  2. Re-appointment of M/s. N. D. Birla & Co. as Cost Auditor for FY 2026-27
  3. Recommended final dividend of Rs. 0.30 per equity share for FY 2025-26, subject to AGM approval.
  4. Estimated incremental liability due to New Labour Codes
  5. Impact of New Labour Codes on estimated incremental liability (initially 4.66 Cr, revised to 3.97 Cr)
  6. Monitoring finalization of Central and State Rules and clarifications for Labour Codes
  7. Capital work-in-progress increased from 196.13 Cr to 316.00 Cr (Standalone)
  8. Capital work-in-progress increased from 235.39 Cr to 442.57 Cr (Consolidated)

Corporate Governance

  1. Audit Committee reviewed and approved financial results
  2. Audit Committee recommended re-appointment of auditors

Management Discussion & Analysis

Performance Drivers

  1. Increased revenue from operations
  2. Growth in net profit for the period

Risk Control Measures

  1. Company monitors finalization of Central and State Rules
  2. Evaluating and accounting for financial impact as notified

Critical Risks

  1. Uncertainty regarding finalization of New Labour Codes
  2. Potential financial impact from future regulatory changes