Integrated Filing — IndAS



General information about company
Scrip Code 509488
NSE Symbol GRAPHITE
MSEI Symbol NOTLISTED
ISIN INE371A01025
Name of company GRAPHITE 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 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 01-Aug-2025   13:00:00
End date and time of board meeting 01-Aug-2025   14:05:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 6430000000
Other income 1460000000
Total income 7890000000
2 Expenses
(a) Cost of materials consumed 2510000000
(b) Purchases of stock-in-trade 70000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 530000000
(d) Employee benefit expense 500000000
(e) Finance costs 10000000
(f) Depreciation, depletion and amortisation expense 210000000
(f) Other Expenses
1 Consumption of Stores and Spare Parts 580000000 580000000
2 Power and Fuel 880000000 880000000
3 Other Expenses 820000000 820000000
Total other expenses 2280000000
Total expenses 6110000000
3 Total profit before exceptional items and tax 1780000000
4 Exceptional items 0
5 Total profit before tax 1780000000
6 Tax expense
7 Current tax 280000000
8 Deferred tax 50000000
9 Total tax expenses 330000000
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 1450000000
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 1450000000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 1450000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 390000000
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 7.43
Diluted earnings (loss) per share from continuing operations 7.43
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 7.43
Diluted earnings (loss) per share from continuing and discontinued operations 7.43
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) Serial No 17 - Other Comprehensive Income net of taxes - Amount considered is zero since the amount is below the rounding off norm adopted by the Company. n nNotes to the standalone financial results - n n1The above standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 (the 'Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.tThe above results have been reviewed by the Audit Committee and approved by the Board at their respective meetings held on 1st August, 2025. The Auditors of the Company have carried out a Limited Review of the above financial results for the quarter ended 30th June, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and issued an unmodified conclusion.2The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year up to 31st March, 2025 and the unaudited published year-to-date figures up to the 31st December, 2024 being the date of the end of the third quarter of the financial year which were subject to limited review. 3 Due to the overall fall in the electrode prices, the Company, in accordance with the applicable Ind AS has recognized inventory on Net Realizable Value (NRV) basis to the extent applicable and has accordingly written down the carrying cost of inventory. The value of such write down (Balance Sheet position) is Rs. 75 Crores as at 30th June, 2025, Rs. 110 Crores as at 31st March, 2025 and Rs. 192 Crores as at 30th June, 2024.t4. Based on income tax assessment orders received by the Company in respect of Assessment Years 2018-19 and 2019-20, the Company had received refunds amounting to Rs. 417 Crores in earlier years. The Company had preferred appeals against the short allowance of deduction claimed by the Company. Pending disposal of such appeals, no credit/adjustment has been made on a prudent basis.



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Graphite & Carbon 5760000000 5760000000
2 Steel 510000000 510000000
3 Others 170000000 170000000
Total Segment Revenue 6440000000
Less: Inter segment revenue 10000000 10000000
Revenue from operations 6430000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Graphite & Carbon 350000000 350000000
2 Steel 50000000 50000000
3 Others 90000000 90000000
Total Profit before tax 490000000
i. Finance cost 10000000 10000000
ii. Other Unallocable Expenditure net off Unallocable income -1300000000 -1300000000
Profit before tax 1780000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Graphite & Carbon 25100000000 25100000000
2 Steel 1800000000 1800000000
3 Others 760000000 760000000
Total Segment Asset 27660000000 27660000000
Un-allocable Assets 42850000000 42850000000
Net Segment Asset 70510000000 70510000000
4 Segment Liabilities
Segment Liabilities
1 Graphite & Carbon 4450000000 4450000000
2 Steel 260000000 260000000
3 Others 80000000 80000000
Total Segment Liabilities 4790000000 4790000000
Un-allocable Liabilities 8450000000 8450000000
Net Segment Liabilities 13240000000 13240000000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 0
5 Total Other comprehensive income 0