Integrated Filing — IndAS



General information about company
Scrip Code 533282
NSE Symbol GRAVITA
MSEI Symbol NOTLISTED
ISIN INE024L01027
Name of company GRAVITA INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   13:00:00
End date and time of board meeting 28-Jul-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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
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. 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 10399400000
Other income 300600000
Total income 10700000000
2 Expenses
(a) Cost of materials consumed 8380200000
(b) Purchases of stock-in-trade 100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 28600000
(d) Employee benefit expense 445100000
(e) Finance costs 60500000
(f) Depreciation, depletion and amortisation expense 87100000
(f) Other Expenses
1 Other Expenses 539100000 539100000
Total other expenses 539100000
Total expenses 9540700000
3 Total profit before exceptional items and tax 1159300000
4 Exceptional items 0
5 Total profit before tax 1159300000
6 Tax expense
7 Current tax 198700000
8 Deferred tax 30000000
9 Total tax expenses 228700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 930600000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 930600000
17 Other comprehensive income net of taxes 358800000
18 Total Comprehensive Income for the period 1289400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 932600000
Total profit or loss, attributable to non-controlling interests -2000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1286100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3300000
21 Details of equity share capital
Paid-up equity share capital 147600000
Face value of equity share capital 2
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 12.81
Diluted earnings (loss) per share from continuing operations 12.81
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.81
Diluted earnings (loss) per share from continuing and discontinued operations 12.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.TheaboveunauditedconsolidatedfinancialresultshavebeenreviewedandrecommendedbytheAuditCommitteeandapprovedbytheBoardofDirectorsattheirmeetingheldonJuly28,2025.Thelimitedreview,asrequiredunderregulation33oftheSEBI(ListingObligationsandDisclosureRequirementsRegulations2015hasbeencompletedbytheStatutoryAuditors.TheseconsolidatedfinancialresultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprinciplesofapplicableIndianAccountingStandards('IndAS')notifiedundertheCompanies(IndianAccountingStandards)Rules, 2015 (as amended), as specified in section 133 of the Companies Act, 2013. n n2.Keynumbersofstandalonefinancialresultsaregivenbelow.ThestandalonefinancialresultsoftheHoldingCompanyareavailableonthewebsiteoftheHolding Company. (www.gravitaindia.com) n n3.AsatJune30,2025,9,83,299shares(previousyear:9,99,899sharesoffacevalueofRs.2each,areheldbyGravitaEmployeeWelfareTrust.Further,theproceedsfromthesaleof16,600shares,whichhavebeensoldduringthequarterendedJune30,2025,netofliabilitypayablebytheGravitaEmployee Welfare Trust, will be used for the benefit of the employees of the Group. n n4.Financecostsincludeexchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcosts. n n5.DuringthepreviousyearendedMarch31,2025,theHoldingCompanydidQualifiedInstitutionalPlacement(QIPof47,70,537EquitySharesofthefacevalueofRs.2eachatapremiumofRs.2,094.20pershareaggregatingtoRs.1,000.00croresforcertainpurposesasstatedinthePlacementDocument.IssueexpensesofRs.18.40croreshavebeenadjustedwiththesecuritiespremiumaccount.OutoftheaboveQIPproceeds,Rs726.64croreshavebeenutilisedfortherepaymentofborrowings,workingcapitalrequirement,paymentofshareissueexpensesandgeneralcorporatepurposeandthebalancehas been temporarily invested pending utilisation as on June 30, 2025. n n6.DuringthequarterendedJune30,2025,theHoldingCompanyhaspaidInterimdividendofRs.6.35pershare(onthefacevalueofRs.2perequityshare), amounting to Rs. 46.24 crores, which was approved by the Board of Directors in their meeting held on May 02, 2025. n n7.DuringthequarterendedJune30,2025,GravitaNetherlandsB.V.,astepdownsubsidiarycompanyoftheHoldingCompanyhasincorporatedanewwholly owned subsidiary namely Recyclers Dominicana RDS, S.A.S n nOther Notes are attached in the PDF format of financial results as there is limitation of words.



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


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
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Lead 9281700000 9281700000
2 Aluminium 944100000 944100000
3 Plastics 164100000 164100000
4 Turnkey Projects 6400000 6400000
5 Others 3100000 3100000
Total Segment Revenue 10399400000
Less: Inter segment revenue 0 0
Revenue from operations 10399400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lead 1156000000 1156000000
2 Aluminium 66100000 66100000
3 Plastics 9500000 9500000
4 Turnkey Projects 4400000 4400000
5 Others -6300000 -6300000
Total Profit before tax 1229700000
i. Finance cost 60500000 60500000
ii. Other Unallocable Expenditure net off Unallocable income 9900000 9900000
Profit before tax 1159300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lead 12640200000 12640200000
2 Aluminium 1532600000 1532600000
3 Plastics 633800000 633800000
4 Turnkey Projects 373100000 373100000
5 Others 490400000 490400000
Total Segment Asset 15670100000 15670100000
Un-allocable Assets 11608600000 11608600000
Net Segment Asset 27278700000 27278700000
4 Segment Liabilities
Segment Liabilities
1 Lead 2233300000 2233300000
2 Aluminium 506100000 506100000
3 Plastics 110400000 110400000
4 Turnkey Projects 75700000 75700000
5 Others 37700000 37700000
Total Segment Liabilities 2963200000 2963200000
Un-allocable Liabilities 2415200000 2415200000
Net Segment Liabilities 5378400000 5378400000
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
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
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit liabilities -8500000 -8500000
Total Amount of items that will not be reclassified to profit and loss -8500000
2 Income tax relating to items that will not be reclassified to profit or loss -3000000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 364300000 364300000
2 Change in fair value of hedging instruments 0 0
Total Amount of items that will be reclassified to profit and loss 364300000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 358800000