As per the attached file.

GANESHA ECOSPHERE LIMITED GESL/2026-27I July 30, 2026 To, To, The BSE Limited, National Stock Exchange of India Limited Corporate Relationship Department, Exchange Plaza, 1st Floor, New Trading Wing, Bandra-Kurla Complex, Rotunda Building, Bandra (East), PJ Towers, Mumbai-400051. Dalal Street, Fort, Tel No.: 022-26598100-8I 14/ 66418IOO Mumbai-400 001. Fax No. : 022-26598237/38 Fax No.: 022-22723121, 22722037 Scrip Symbol: GANECOS Scrip Code: 514167 Sub: Corrigendum to the Audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026 This is in furtherance to our letter dated May 21, 2026 for submission of the Audited Standalone and Consolidated Financial Results for the Quarter and Year ended March 31, 2026, as an Outcome of Board Meeting of the Company held on May 21, 2026. In this regard, we wish to inform you that post submission of the results, we observed following inadvertent error(s) in the figure(s) pertaining to 'Trade Payables' under the head Current Liabilities in the "Statement of Asset and Liabilities as at March 31, 2026" of Consolidated Financial Results:- Particulars Wrong figures Correct figures as at March 31, 2026 as at March 31, 2026 (Rs. in Lakh) (Rs. in Lakh) Total outstanding dues of micro enterpnses and small 73.~I 130.04 enterprises Total outEt:mding due~ of cr<:"ditor> otht>r thAn mir.rri 86'57.98 8601.45 cntcrpri3c3 and 3mull cntcrpri303 TOTAL 8731.49 8731.49 Kindly note that the above correction pertains solely to derical errur am! does not impact the audited figures or di1·1·l11 .,,,.,_., lll'MJ,- r-1 Y·wlww in 1hr tinilnr.i;d rr.~nltR Also. except the errnr :;itect above, there is no change in any other figure. In order to rectify the same, we are enclosing herewith the revised Financial Results after incorporating the above changes. The corrigendum to the Audited Consolidated Financial results is being hosted on the website of the Company at www.ganeshaecosphere.com. Kindly take the above on record and oblige. Thanking you, Yours faithfully, For Ganesha Ecosphere Limited (Bharat Kumar Sajnam 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: L51109UP1987PLC009090 GANL5HA ECOSPHERE LIMITED CIN:: L51109UP1987PLC009090 Regd. Office: Raipu (Rania), Kalpi Road, Distt. Kanpur Dehat (U.P.)-209304 E-ma ii: secretarial@ganes.haa'.osphere.com, Website: www .ganeshaecosphere.com Tel. !'lo.. 2555505-06, +91 9198708383 Statement of Audited Consolid:ited Financial Results for the quarter and year ended March 31, 2026 (~in Lakh) Quarter ended Financial Year ended ·Particulars March 31, 2626 December 31, 2025 March 31, 2025 March 31, 2026 March 31, 2025 (Audited)# (Unaudited) (Audited)# (Audited) (Audited) I Revenue from operations 42,394.13 35,721.58 34,437.99 148,166.29 146,570.55 II Other income 453.85 422.01 472.78 1,742.12 1,793.87 III Total income (I+II) 42,847.98 36,143.59 34,910.77 149,908.41 148,364.42 IV EXPENSES Cost of materials consumed 24,411.00 21,519.64 24,433.98 92,427.93 90,416.41 Purchases of stock-in-trade 150.05 76.24 111.41 409.17 505.07 Changes in inventories of finished goods, stock-in -trade and work-i11- 2,689.41 1,800.18 (3,566.10) 4,684.56 382.17 progress Employee benefits expense 2,693.05 2,566.57 2,299.77 9,976.03 8,821.27 Finance costs 879.41 1,039.59 964.86 4,032.47 3,808.54 Depreciation and amortization expense 1,716.04 1,640.87 1,372.63 6,481.24 5,496.89 Power & fuel 3,341.96 3,127.70 2,951.58 12,817.02 12,314.03 Other expenses 3,873.45 3,558.64 3,097.17 13,680.52 13,074.04 Total expenses (IV) 39,754.37 35,329.43 31,665.30 144,508.94 134,818.42 V Profit before share of profit of an associate and tax (HI-IV) 3,093.61 814.16 3,245.47 5,399.47 13,546.00 VI Share of (loss)/ profit of an associate and tax (5.48) 1.43 (4 .50) ( 4.49) (4.50) VII Profit before Tax (V + VI) 3,088.13 815.59 3,240.97 5,394.98 13,541.50 VIII Tax expense: (1) Current tax 676.59 585.56 548.34 1,789.90 2,527.63 (2) Deferred tax 90.40 (244.81) 317.10 (216.27) 701.90 IX Profit for the period (VII-VIII) 2,321.14 474.84 2,375.53 3,821.35 10,3~ r - IP X Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss Re-measurement gain/ (loss) on defined benefit obligations 30.86 (0.74) (18.61) 28.65 (2.95) Re-measurement loss on financial instrument (Equity) (251.13) (378.33) (450.23) (759.82) {450.23) (ii) Income tax relating to above items 31.28 56.84 71.73 108.19 68.46 B (i) Items that will be reclassified to profit or loss - - - - (ii) Income tax relating to above items - - - - XI Total Comprehensive Income for the period (IX+ X) 2,132.15 152.61 1,978.42 3,198.37 9,927.25 (Comprising Profit and Other Comprehensive Income for the 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 2,545.70 XIII Other Equity (excluding Revaluation Reserves) - - - 124,887.50 112,521.77 XIV Earnings per equity share (not annualized*) 1) Basic (in Rs.) 8.68M l.77M 9.38*" 14.50" 40.74" 2) Diluted {in Rs.) 8.68*" 1. 77*" 8.53 *" 14.48" 39.89" Notes: #Refer Note 3 1. The above consolidated financial results have been prepared in accordance with the Companies {Indian Accounting Standards) Rules, 2015, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. 2. The above consolidated financial results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on May 21, 2026. 3. Figures for the quarter ended March 31, 2026 and March 31, 2025 represent the difference between the audited figures in respect of full financial year and the unaudited published figures of nine months ended December 31, 2025 and December 31, 2024, respectively. 4. The Statutory Auditors have carried out audit of the consolidated financial results for the year ended March 31, 2026 as required under Regulation 33 of the SEBI {Listing Obligations & Disclosure Requirements) Regulations, 2015 & have issued an unmodified opinion thereon. 5. 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 with relevant rules issued thereunder. 6. The Board has recommended dividend, subject to the approval of members of the Company at the forthcoming Annual General Meeting, of Rs.~'.~~/- per share on Equity Shares of Rs. 10/-each, for the financial year 2025-26. - - --"i ii . ~ ~ ' IA '?. rI n 1-. ">.:/). li'11 ·a~"" 7. The Government oflndia, vide Notification dated November 21, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referreal to as "the Labour Codes"), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 -Employee benefits, changes to employee benefit plans resulting from the new labour codes are treated as plan amendments, requiring immediate recognition o past service cost as expense in the statement of profit and loss. This approach is consiste::it with the guidance issued by the Institute of Chartered Accountants of India. In view of this, the Group has evaluated the impact and recognised past service costs amounting to Rs.110.92 lakhs which has been included under employee benefit expenses in the previous quarter ended December 31, 2025. Further, during the current quarter, the Group has made changes to salary structure and recognised additional impact based on actuarial valuation in the past service cost amounting to Rs. 96.07 lakhs which has been inc [Showing first 8,000 characters — download PDF for full document]