Ganesh Holdings Ltd — Board Meeting, 27-05-2025: Board Meeting

Date : 27

th

May, 2024

The Manager,

Listing Agreement,

Bombay Stock Exchange Limited,

P.J. Towers, Dalal Street, Fort

Mumbai- 400001

Dear Sir.

Ref. : Scrip Code 504397

Sub: Audited Financial Statements for the quarter ended on 31-03-2025

Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosures

Requirements) Regulations, 2015, the Board of Directors at its meeting held on 27-

05-2024, inter-alia approved the Audited Financial Results of the company for the

quarter and year ended on 31-03-2025 along with Auditors’ Report thereon.

Kindly take the above in your records.

Thanking You.

Yours Faithfully,

For GANESH HOLDINGS LTD.

Banwari Lal Saini

CS & Compliance Officer

Membership no. A12576

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GANESH HOLDINGS LIMITED

CIN: L67120MH1982PLC028251

REGD OFFICE: 607, CENTER PLAZA, DAFTARY ROAD, MALAD -EAST, MUMBAI 400097

Tel. No.: 28809065 E-mail: ganeshholding@gmail.com Website: www.ganeshholding.com

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31st MARCH, 2025 -NBFC COMPANY

(RILa PSh) ,. " cs excep e<lrnmg " '" ear

0 LJate TeartO "'" Corresponding figures for current figures for

Particulars Current Quarter Previou5 Quarter Quarter year Previous year

01,01.2025 to 01.10.2024 to 01.01.2024 to 01.04.2024 to 01.04.2023 to 31.03.2025

31.12.2024 31.03.2024 31.03.2025 31.03.2024

Audited Unaudited Audited Audited Audited

Re.venue from operations

Interest Income 3.37 5.25 13.54

Dividend Income -

Rental Income

Fees and commission Income

Net gain on fair value changes 267 0.60 357 0,06

Net gain on derecogniiion of financial instruments under -amortised cost category

Sale of products(including Excise Duty} --

Sale of services -

Others (to be specified) --

Total Revenue from operations 2.67 0.60 3.37 882 13,60

Other Income (to be specified) -0.04 0,02

Total Income {I"'II) 2.67 0.60 3.37 8.86 13.62

Ex enses

Finance Costs ---

Fees and commission expense --

Nelloss on fair value changes --Net loss on derecognition of financial instruments under

-amortised cost category -

Impairment on financial instruments --

Cost of materials cOllSumed ---

Purchases of Stock-in-trade ---Changes in Inventories of Inished goods, stock-in-

Itrade and work-in-oroaress --Employee Benefits Expenses 2.33 2.02 2.28 8.02 837

Depreciation, amortization and impairment

Others expenses (to be specified)

Rent 0.24 0,24 024 0.96 0,96 Audit Fee; 0.18 018

0.44 0.71 0.71 Leg<11 & Professional Fees

.. 5.19 1.85 0.80 7.29 0.95 Conveyance 003 0.03

0.03 0.12 0,16 listing, & RTA fees

12.18 3.33 1.09 17.86 472

Re istrar Filing Fees 0.83 0.05 0.88 0.04

Website Expenses 0.03 0.03 0.03 0,14 0.11

SEBI n;gulatory 1,77 -1,77 1.77

Publication charges 1.20 1.20 0.01

Provision as per RBI guidelines -0.34 (0.34) 0.34

Other Mise.Expenses 0,21 0.02 0.02 034 0.13

Other Expenses 21.86 5.72 2.99 30.93 9.90

Total Expenses (IV) 24.19 7.74 5.28 38.94 18.26

Profit I (loss) before exceptionaillems and tax (III-IV) (21.52) (7.14) (1.91) (30.08) (464)

Exceptional items --

Profitl(loss) before tax (V -VI) (21.52 (7.14) (1.91) 30,08 (464)

Tax Expense: (1)

Current Tax --

(2) Earlier Year Tax -(0.61)

(3) Deferred Tax --Profit / (lOSS) for the 'period from continUing

. I,VII" (21.52) (7.14) (1.91) (30.08) (4.03) , Profitl(loss) from discontinued operations

Tax Expense of discontinued operations rqm Iscon Inueu opera lonS\l"\ller lax) \A'

ProfiL'(loss) for the period (IX+XII) 21.52 7.14 1.91 30,08 (4.03) ,

Other Comprehensive Income

""OlD}"" ,-' ,r

. .J "----

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GANESH HOLDINGS LIMITED

CIN: L67120MH1982PLC0282S1

REGD OFFICE: 607, CENTER PLAZA, DAFTARY ROAD, MALAD -EAST, MUMBAI 400 097

Tel. No.: 2880 9065 E-mail: ganeshholding@gmail.com Website: www.ganeshholding.com

.ear <0 ua e Tear <0 ua e

Corresponding figures for current figures for

Particulars Current Quarter Previous Quarter Quarter year Previous year

01.01.2025 to 01.10.2024 to 01.01.2024 to 01.04.2024 to 01.04.2023 to 31.03.2025 31.12.2024 31.03.2024 31.03.2025 31.03.2024

Audited Unaudib,d Audited Audited Audited

(A) (i) Items that will not be reclassified 10 profrl or loss 0.80 2.97 1.32 6.18 4.81 (spedfy items and amounts)

(Ii) Income tax relating to that will not be reclassified to profit or loss

Subtotal {AJ 0.80 2.97 1.32 6.18 4.81

(8) (i) Items that will be re::.!assified to profit or loss --(specify items and amounts)

(II) Income tax relating to Items that will be reclassified to --profit or loss

Subtotal (B) -

Total Comprehensive Income for the period (A+B) 0.80 2.97 1.32 618 4.81

I!XIII+XIV) !Comprising Profit !Loss) and other (20.71) (4.16) (0.59) (23.90) 0.78 IComorehensive Income for the periodl

Ealnings per equity share (for continuing operations) .

Basic (Rs.) (2.32' 1.03 (0.14) (2.68) o 19

Diluted (Rs.) (2.32) (1.03) (0.14) (2.68) o 19

Earnings per equity share (for discontinued operations)

Basic (Rs.) --

Diluted (Rs.) -

Earnings per equity share (for continuing and discontinued operallOns)

Basic (Rs.) (2.32) (1.03) (0.14) (2.68 0.19

Diluted (Rs ) (232 (1.03) 0.14) (268) o 19

1 The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indlar Accounting Standard 34('lnd AS 34') "Interim Financial Reporting" prescribed under Section 133 of the Companies Act 2013 read with relevant

Rules Issued thereunder and other accounting principles generally adopted In India

2 The above financial results have been reviewed by the Audit Committee. and on its recommendation have been approved by the Board of

Directors at Its meetmg held on 27-05-2025

3 The Company operates In only one business segment I.e trading In Srares & Secuntles and commodities

4 During the quarter the Company has issued 486000 shares of each at a premium of Rs.901-per share on rights basis to the eligible

shareholders on the record date Le.05-02-2025. Allotment of 486000 fully paid up shares was completed on 05-03-2025 Post Rights Issue paid up capital of the company is Rs.S9 10 lacs which was Rs.40 50 lacs prior to the issue.

5 Previous quarters figures have been regrouped and rearranged so as to match with Current quarter's presentation

Place: Mumbai

Date: 27-05-2025

(Lalitha Ranka)

Chairpers0!,1.& Managing Director

DIN: 01166049

I

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1

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2.1

2.2

GANESH HOLDINGS LIMITED

CIN:

REGD OFFICE: 607, CENTER PLAZA, DAFTARY ROAD, MALAD -EAST, MUMBAI 400 097

Tel. No.: 2880 9065 E-mail: ganeshholding@gmail.com Website: www.ganeshholding.com

STATEMENT OF ASSETS & LIABILITIES (RS I I . n acs

As at

Particulars 31·Mar·25 31-Mar-24

Audited Audited

ASSETS

Financial Assets

Cash and Cash Equivalents 1.86 1.15

Loans -135.00

Investments 667.26 67.15

669.13 203.30

Non-Financial Assets

Current Tax Assets 0.53 1.35

TOTAL ASSETS 669.65 204.65

EQUITY AND LIABILITIES

EQUITY

Equity Share Capital 89.10 40.50

Other Equity 574.90 161.39

664.00 201.89

LlABILTIES

Financial liabilities

Other Financial Liabilities 5.65 2.76

5.65 2.76

Non-Financial Liabilities

Current Tax Liability

.

--

TOTAL EQUITY AND LIABILITIES 669.65 204.65

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GANESH HOLDINGS LIMITED

CIN: L67120MH1982PLC028251

REGD OFFICE: 607, CENTER PlAZA, DAFTARY ROAD, MALAD -EAST, MUMBAI 400097

Tel. No.: 28809065 E-mail: ganeshholding@gmail.com Website: www.ganeshholding.com

CASH FLOW STATEMENT FOR THE YEAR ENDED ON 31-03-2025

PARTICULARS FOR THE YEAR ENDED ON FOR THE YEAR ENDED ON 31-03-2025 31-03-2024

CASH FLOW FROM OPERATING ACTIVITIES

Net profit I (loss) after Tax (30.08) (4.03)

Adjustments for:

Decreasej[lncrease) in Finandal Assets 135.00

Increase/(Decrease) in Financial Liabilities 2.89 (0.04)

Dccreascj(lncrcase) in Non-Financial Assets 0.83 138.72 [1.35 (l.40)

Less: Direct Taxes paid (net of refund) 0.21

Net Cash Generated from /(Used in) Operating Activities 108.64 (5.64)

CASH FLOW FROM INVESTING ACTIVITIES

Fixed Deposits I MF matured during the year .

Investment Redeemed I (purchased) during the year (593.93) (593.93) 4.74 4,74

Net Cash Generated from/(Used In) Investing Activities (593.93) 4.74

CASH FLOW FROM FINANCING ACTIVITIES

I

ProceerJs from Right issue of share capital 466.00 486.00

486.00

Net increase / (decrease) in Cash and Cash equivalent (A+B+C) 0.71 (0.90)

Cash and Cash equivalents as at April 1 1.15 2.05

Cash and Cash equivalents as at 31st March 1.86 1.15 . .

Notes:

1 Cash & Cash equivalents comprises of

i) Cash on hand

Ii) Bank Balances in current account

Iii) Cheque in Hand

Total

0.21

1.65

1.86

0.17

1.88

2.05

2 The cash flow statement has been prepared under the indirect method as set out in Indian Accounting Standard (Ind AS 7) Statemenl Of Ca,,!1

Flows.

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GANESH HOLDINGS LIMITED

CIN: L67120MH1982PLC0282S1

REGD OFFICE: 607, CENTER PLAZA, DAFTARY ROAD, MALAD -EAST, MUMBAI 400 097

Tel. No.: 2880 9065 E-mail: ganeshholding@gmail.com Website: www.ganeshholding.com

The Manager,

Listing Agreement,

Bombay Stock Exchange Limited,

P.I. Towers, Dalal Street. Fort

Mumbai-400001

Dear Sir.

. Ref.: Scrio Code 504397

Date: 27th May, 2025

Sub: Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations. 2015

DECLARATION

I, Aditya Mishra, Chief Financial Officer_ of Ganesh Holdings Limited

(CIN:L67120MH1982PLC028251) having its Registered office at 607, 6th Floor, Center

Plaza, Daftary Road, Malad (East), Mumbai 400 097, hereby declare that, the Statutory

Auditor of Company, Sanjive Radhey & Co. (FRN : 009959C) have issued an Audit Report

with unmodified opinion on Audited Financial Results of the Company for the quarter and

year ended on 31st March, 2025.

This Declaration given in compliance to Regulation 33(3)(d) of SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015, as amended by the SEBI (Listing

Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, vide

notification No.SEBljLAD-NROjGNj2016-17 j001 dated 25th May, 2016 and Circular

no.CIRjCFDjCMDj56j2016 dated 27th May, 2016.

Kindly take this declaration in your records.

Thanking You.

Yours Faithfully,

For GANESH W

-:'SOM8.AY \'; " )

" '-J Aditya Mishra -;

(Chief Financial Of 1

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SANJIVE RADHEY & CO.

CHARTERED ACCOUNT ANTS

Office no 1, Geeta Bhawan society,

JB Nagar, Andheri East, Mumbai _

400059

PH. + 91-8560028423

EMAIL: radheysanjive@gmail.com

Independent Auditor's Report on the Quarterly Financial Results and Year to Date Results of the Company

Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015, as amended

TO THE BOARD OF DIRECTORS OF GANESH HOLDINGS LIMITED

Report on the audit of the Financial Results

Opinion

We have audited the accompanying the quarterly and annual financial results of GANESH HOLDINGS

LIMITED (the "Company") for the quarter ended March 31, 2025 and for the year ended March 31, 2025,

together with the notes thereon (The Statement), attached herewith, being submitted by the company

pursuant to the requirement of Regulation 33 of the Security and Exchange Board of India (SEBI) (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"").

In our opinion and to the best of our information and according to the explanations given to us, these

financial results:

• are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this

regard; and

• give a true and fair View in conformity with the recognition and measurement principles laid down in

the applicable accounting standards ("Ind AS"), prescribed under section 133 of the Companies Act,

2013 (The Act), read with the relevant rl,lle issued thereunder and other accounting principles

generally accepted in India of the net profit and total comprehensive income and financial

information for the quarter ended March 31,2025 as well as for the year ended March 31, 2025.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAS) specified under section

143(10) of the Companies Act, 2013 (the Act). 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 together with the ethical requirements that are relevant to our audit of

the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we

have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of

Ethics.

Jaipur Office: 0-32, Durga Dham, Indrapuri, Lal Kothi, Jaipur-302015

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SANJIVE RADHEY & co.

CHARTERED ACCOUNT ANTS

Management's Responsibilities for the Financial Results

Office no 1, Geeta Bhawan society,

JB Nagar, Andheri East, Mumbai _

400059

PH. + 91-8560028423

EMAIL: radheysanjive@gmail.com

The year ended financial results have been prepared on the basis of the audited annual financial

statements. The quarterly financial results are derived figures between the audited figures in respect of

the year ended March 31, 2025 and the published year to date figures up to December 31, 2024, being

the date of the end of the third quarter of the current financial year, which were subject to limited

review.

The Company's Board of Directors are responsible for the preparation of these financial results that give

a true and fair view of the net profit and other comprehensive income and other financial information in

accordance with the recognition and measurement principles laid down in Indian Accounting Standards

(IND AS) 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 of 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 design, implementation and

maintenance of adequate internal financial controls that were operating effectively for ensuring the

accuracy and completeness of the accounting records, relevant to the preparation and presentation of

the financial results that give a true and fair view and are 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 Company's financial reporting process.

Auditor's Responsibilities for the Audit of Financial Results

Our objectives are to obtain reasonable assurance about whether the financial results as a whole are 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 statement.

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 not detecting a . . .

material misstatement resulting from fraud IS higher than for one resultl

\ II --------------------------------------------------------.-------------------------------------*--0-6; :,--,,_L_ - ----------

c.} ,

Jaipur Office: 0-32, Ourga Oham, Indrapurl, Lal Kothl, Jaip v

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SANJIVE RADHEY & co.

CHARTERED ACCOUNTANTS

Office no 1, Geeta Bhawan society,

JB Nagar, Andheri East, Mumbai-

400059

PH. + 91-8560028423

EMAIL: radheysanjive@gmail.com

from error, as fraud may involve colluSion, forgery, intentional omissions, misrepresentations, or

the override of internal control.

• Obtain an understanding of internal control 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 the company's internal control,

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures 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 listing 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 Company's ability 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 financial results or, if such

disclosures are inadequate, 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 financials results of the Company to

express an opinion on the financials result.

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

• planning the scope of our audit work and in evaluating the results of our work; and

• 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,

Jaipur Office: D-32, Durga Dham, Indrapurl, Lal Kothl, Jalpur-302015

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SANJIVE RADHEY & CO.

CHARTERED ACCOUNT ANTS

Office no 1, Geeta Bhawan society,

}B Nagar, Andheri East, Mumbai -

400059

PH. + 91-8560028423

EMAIL: radheysanjive@gmai1.com

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 independence, and where applicable, related

safeguards.

For Sanjive Radhey & Co.

Chartered Accountants

FRN No. 009959C

Partner

M. No. 439077

UDIN 25439077BMKRP16646

Place:-Mumbai

Date 27th May 2025.

Jaipur Office: 0-32, Ourga Oham, Indrapuri, Lal Kothl, Jaipur-302015

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