Integrated Filing — IndAS



General information about company
Scrip Code 500092
NSE Symbol CRISIL
MSEI Symbol LISTED
ISIN INE007A01025
Name of company Crisil Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 22-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-Jul-2025   15:45:00
End date and time of board meeting 22-Jul-2025   12:10:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 8430200000 16562000000
Other income 235300000 541200000
Total income 8665500000 17103200000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 4627700000 8898600000
(e) Finance costs 56400000 111900000
(f) Depreciation, depletion and amortisation expense 316900000 614600000
(f) Other Expenses
1 Other Expenses 1414800000 2955700000
Total other expenses 1414800000 2955700000
Total expenses 6415800000 12580800000
3 Total profit before exceptional items and tax 2249700000 4522400000
4 Exceptional items 0 0
5 Total profit before tax 2249700000 4522400000
6 Tax expense
7 Current tax 366800000 1035700000
8 Deferred tax 167200000 172600000
9 Total tax expenses 534000000 1208300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 1715700000 3314100000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1715700000 3314100000
17 Other comprehensive income net of taxes 2200200000 1693100000
18 Total Comprehensive Income for the period 3915900000 5007200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1715700000 3314100000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2200200000 1693100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 73100000 73100000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 23.46 45.32
Diluted earnings (loss) per share from continuing operations 23.46 45.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 23.46 45.32
Diluted earnings (loss) per share from continuing and discontinued operations 23.46 45.32
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1544100000
Capital work-in-progress 3500000
Investment property 0
Goodwill 4517700000
Other intangible assets 1520800000
Intangible assets under development 127600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 5452500000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 300900000
Total non-current financial assets 5753400000
Deferred tax assets (net) 622400000
Other non-current assets 6022800000
Total non-current assets 20112300000
2 Current assets
Inventories 0
Current financial asset
Current investments 8448700000
Trade receivables, current 7641300000
Cash and cash equivalents 2451900000
Bank balance other than cash and cash equivalents 30300000
Loans, current 64600000
Other current financial assets 2126500000
Total current financial assets 20763300000
Current tax assets (net) 0
Other current assets 1432900000
Total current assets 22196200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 42308500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 73100000
Other equity 28092500000
Total equity attributable to owners of parent 28165600000
Non controlling interest 0
Total equity 28165600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 208500000
Total non-current financial liabilities 208500000
Provisions, non-current 306700000
Deferred tax liabilities (net) 55500000
Deferred government grants, Non-current 0
Other non-current liabilities 2662200000
Total non-current liabilities 3232900000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 103300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1484500000
Total Trade payable 1587800000
Other current financial liabilities 2404600000
Total current financial liabilities 3992400000
Other current liabilities 5860600000
Provisions, current 1035800000
Current tax liabilities (Net) 21200000
Deferred government grants, Current 0
Total current liabilities 10910000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 14142900000
Total equity and liabilites 42308500000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Ratings services 2507300000 5186100000
2 Research, Analytics & Solutions 5922900000 11375900000
Total Segment Revenue 8430200000 16562000000
Less: Inter segment revenue 0 0
Revenue from operations 8430200000 16562000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ratings services 1025900000 2354500000
2 Research, Analytics & Solutions 1187900000 2193100000
Total Profit before tax 2213800000 4547600000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -35900000 -35900000
Profit before tax 2249700000 4522400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ratings services 5707500000 5707500000
2 Research, Analytics & Solutions 12825500000 12825500000
Total Segment Asset 18533000000 18533000000
Un-allocable Assets 23775500000 23775500000
Net Segment Asset 42308500000 42308500000
4 Segment Liabilities
Segment Liabilities
1 Ratings services 3814800000 3814800000
2 Research, Analytics & Solutions 6286300000 6286300000
Total Segment Liabilities 10101100000 10101100000
Un-allocable Liabilities 4041800000 4041800000
Net Segment Liabilities 14142900000 14142900000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -7700000 -15400000
2 Equity instruments through other comprehensive income 1947800000 1223500000
Total Amount of items that will not be reclassified to profit and loss 1940100000 1208100000
2 Income tax relating to items that will not be reclassified to profit or loss 20800000 17900000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of a foreign operation 289800000 462900000
2 The effective portion of (gains)/ loss on hedging instruments in a cash flow hedge -12000000 53400000
Total Amount of items that will be reclassified to profit and loss 277800000 516300000
4 Income tax relating to items that will be reclassified to profit or loss -3100000 13400000
5 Total Other comprehensive income 2200200000 1693100000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4522400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 111900000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -2228600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 487800000
Adjustments for decrease (increase) in other non-current assets -2900000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 700000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -265000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2273800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 614600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -260000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1704900000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 135900000
Adjustments for dividend income 0
Adjustments for interest income 78500000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -365300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 133300000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1147200000
Net cash flows from (used in) operations 3375200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1330100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2045100000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 332500000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 56500000
Purchase of property, plant and equipment 435100000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 8955000000
Purchase of other long-term assets 6385000000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 48400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1856000000
Net cash flows from (used in) investing activities 51300000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 500000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 129400000
Dividends paid 2486400000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2615300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -518900000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -48300000
Net increase (decrease) in cash and cash equivalents -567200000
Cash and cash equivalents cash flow statement at beginning of period 3019100000
Cash and cash equivalents cash flow statement at end of period 2451900000