Integrated Filing — IndAS



General information about company
Scrip Code 501455
NSE Symbol GREAVESCOT
MSEI Symbol NOTLISTED
ISIN INE224A01026
Name of company Greaves Cotton 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 30-Jul-2025   09:00:00
End date and time of board meeting 30-Jul-2025   12:45:00
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 7454300000
Other income 180400000
Total income 7634700000
2 Expenses
(a) Cost of materials consumed 4483300000
(b) Purchases of stock-in-trade 352500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3100000
(d) Employee benefit expense 902100000
(e) Finance costs 48700000
(f) Depreciation, depletion and amortisation expense 265600000
(f) Other Expenses
1 Other expenses 1144000000 1144000000
Total other expenses 1144000000
Total expenses 7199300000
3 Total profit before exceptional items and tax 435400000
4 Exceptional items -5200000
5 Total profit before tax 430200000
6 Tax expense
7 Current tax 231100000
8 Deferred tax -9400000
9 Total tax expenses 221700000
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 208500000
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 208500000
17 Other comprehensive income net of taxes -8200000
18 Total Comprehensive Income for the period 200300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 330900000
Total profit or loss, attributable to non-controlling interests -122400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 324000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -123700000
21 Details of equity share capital
Paid-up equity share capital 465600000
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 1.42
Diluted earnings (loss) per share from continuing operations 1.42
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 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.42
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) Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges available at https://nsearchives.nseindia.com/corporate/GREAVESCOT_30072025125809_SE_Intimation-_Outcome_SIGNED.pdf



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 a. Engines 5004900000 5004900000
2 b. Electric Mobility & Other Vehicles 1348000000 1348000000
3 c. Cables & Control Levers 582600000 582600000
4 d. Others 518800000 518800000
Total Segment Revenue 7454300000
Less: Inter segment revenue 0 0
Revenue from operations 7454300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. Engines 949500000 949500000
2 b. Electric Mobility & Other Vehicles -405100000 -405100000
3 c. Cables & Control Levers 136400000 136400000
4 d. Others -30700000 -30700000
Total Profit before tax 650100000
i. Finance cost 48700000 48700000
ii. Other Unallocable Expenditure net off Unallocable income 171200000 171200000
Profit before tax 430200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. Engines 7526400000 7526400000
2 b. Electric Mobility & Other Vehicles 6341400000 6341400000
3 c. Cables & Control Levers 4634600000 4634600000
4 d. Others 2599400000 2599400000
Total Segment Asset 21101800000 21101800000
Un-allocable Assets 4439200000 4439200000
Net Segment Asset 25541000000 25541000000
4 Segment Liabilities
Segment Liabilities
1 a. Engines 4112900000 4112900000
2 b. Electric Mobility & Other Vehicles 3073800000 3073800000
3 c. Cables & Control Levers 369000000 369000000
4 d. Others 789500000 789500000
Total Segment Liabilities 8345200000 8345200000
Un-allocable Liabilities 1173700000 1173700000
Net Segment Liabilities 9518900000 9518900000
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 defined benefit plans : Gain / (Loss) -11000000 -11000000
Total Amount of items that will not be reclassified to profit and loss -11000000
2 Income tax relating to items that will not be reclassified to profit or loss -2800000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -8200000