Gujarat toolroom Limited has informed the Bombay Stock Exchange about the delay in submitting its unaudited financial results for the quarter and half-year ended September 30, 2025. The company disclosed the reasons for this delay in a letter dated December 11, 2025, addressing the regulatory requirements under SEBI (LODR) Regulations, 2018.

Delay Disclosure Details

The company's communication to BSE outlined the circumstances surrounding the delayed submission of financial results. Gujarat Toolroom Limited had initially scheduled a Board Meeting for November 21, 2025, to consider and approve the unaudited financial results along with the limited review report.

Reasons for Delay

According to the company's disclosure, the delay is attributed to the need for adequate time to ensure all important aspects of financial results are properly addressed. The company emphasized that the delay is solely due to procedural and verification requirements, and not due to any other reason.

Pursuant to SEBI Circular No. CIR/CFD/CMD-1/142/2018 dated November 19, 2018, the company cited the following key factors:

• Need for adequate time to ensure proper addressing of all important aspects
• Procedural requirements for financial result preparation
• Verification processes to maintain accuracy
• Compliance with applicable accounting standards

Company's Commitment to Compliance

Gujarat Toolroom Limited stated its commitment to ensuring that the financial results are prepared with utmost accuracy and in full compliance with applicable accounting standards and regulatory requirements. The company highlighted that it had proactively intimated the exchange and stakeholders about the potential delay in advance on November 14, 2025.

Regulatory Communication

The company has requested that no adverse action be taken against it, emphasizing the procedural nature of the delay. The disclosure was made in accordance with regulatory requirements, demonstrating the company's commitment to transparency with stakeholders and regulatory compliance.

The letter was signed by Arunkumar Udaybhai Dave, Managing Director (DIN: 11169192), on behalf of Gujarat Toolroom Limited, ensuring proper authorization and accountability for the disclosure.

Gujarat Toolroom Limited (GTL) has announced its financial results for the second quarter, revealing a standalone net loss despite generating substantial revenue. The company's performance shows a significant shift from the same period last year, highlighting the challenges faced in the current economic environment.

Key Financial Highlights

• Revenue: GTL reported a revenue of Rs 807.83 lakh.
• Net Loss: The company posted a standalone net loss of Rs 35.08 lakh.
• Year-on-Year Comparison: This marks a stark contrast to the profit of Rs 614.89 lakh recorded in the same quarter of the previous fiscal year.

Consolidated Performance

The consolidated results of Gujarat Toolroom Limited and its subsidiary, GTL GEMS DMCC, paint a similar picture:

• Consolidated Net Loss: Rs 35.19 lakh
• Total Comprehensive Income: Rs 582.70 lakh

The substantial difference between the net loss and total comprehensive income is attributed to foreign exchange gains of Rs 617.89 lakh from the subsidiary GTL GEMS DMCC.

Segment-wise Performance

GTL's financial data reveals its operations across multiple segments:

1. Agricultural Products: This segment generated revenue of Rs 807.83 lakh, contributing the entirety of the company's revenue for the quarter.
2. Construction Material: No revenue was reported from this segment in the current quarter.
3. Rough Diamonds & Gold: Similar to the construction material segment, no revenue was generated from this sector.

Balance Sheet Overview

As of the reporting date, Gujarat Toolroom Limited's balance sheet shows:

• Total Assets: Rs 53,416.24 lakh
• Total Equity and Liabilities: Rs 53,416.24 lakh

Cash Flow and Liquidity

The company's cash and cash equivalents stood at Rs 100.66 lakh, compared to Rs 103.97 lakh in the same period last year, indicating a slight decrease in liquid assets.

Conclusion

Gujarat Toolroom Limited's quarterly results reflect the complexities of the current business environment. While the company has managed to generate significant revenue, the reported loss highlights the need for potential strategic adjustments to improve profitability. Investors and stakeholders will likely be watching closely to see how the company plans to address these challenges and return to profitability in the coming quarters.