Integrated Filing — IndAS



General information about company
Scrip Code 500163
NSE Symbol GODFRYPHLP
MSEI Symbol NOTLISTED
ISIN INE260B01028
Name of company GODFREY PHILLIPS 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 04-Aug-2025   16:00:00
End date and time of board meeting 04-Aug-2025   17:30:00
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 18070100000
Other income 1569600000
Total income 19639700000
2 Expenses
(a) Cost of materials consumed 4545600000
(b) Purchases of stock-in-trade 3696400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 342000000
(d) Employee benefit expense 1077900000
(e) Finance costs 28700000
(f) Depreciation, depletion and amortisation expense 270700000
(f) Other Expenses
1 Excise Duty 3270600000 3270600000
2 Other Expenses 1856100000 1856100000
Total other expenses 5126700000
Total expenses 15088000000
3 Total profit before exceptional items and tax 4551700000
4 Exceptional items 0
5 Total profit before tax 4551700000
6 Tax expense
7 Current tax 811100000
8 Deferred tax 90800000
9 Total tax expenses 901900000
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 3649800000
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 3649800000
17 Other comprehensive income net of taxes -6300000
18 Total Comprehensive Income for the period 3643500000
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 104000000
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 70.2
Diluted earnings (loss) per share from continuing operations 70.2
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 70.2
Diluted earnings (loss) per share from continuing and discontinued operations 70.2
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) Notes to unaudited standalone financial results n1 The above results are as per Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended and have been taken on record by the Board of Directors at its meeting held on August 04 2025 after being reviewed by the Audit Committee n2 These financial results have been prepared in accordance with the requirements of Indian Accounting Standards Ind AS as prescribed under section 133 of Companies Act 2013 read with Companies Indian Accounting Standards Rules 2015 as amended n3 The Board of Directors of the Company at its meeting held on May 15 2025 had recommended final dividend of Rs 60 per equity share of Rs 2 each for the financial year 2024 25 which will be paid once it is approved in the forthcoming annual general meeting n4 The Board of Directors of the Company during the previous year had decided to exit from carrying out the business operations of the Company Retail Business Division being operated under the name 24Seven Pursuant to which Company had closed the operations of the said division during the quarter ended March 31 2025 Consequently the said retail business was classified as discontinued operations in accordance with Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations and no longer considered as a separate segment The previous period figures for the quarter ended June 30 2024 have been restated to give effect to the presentation requirements of Ind AS 105 n5 The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of full financial year and the unaudited published year to date figures for the nine months ended December 31 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review n nLimited Review nThe Limited Review as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended has been completed and the related Report shall be forwarded to the Stock Exchanges This Report does not have any impact on the above Results and Notes for the quarter ended June 30 2025 which needs to be explained



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 Ciggarette, Tobacco and related Products 17813600000 17813600000
2 Others 256500000 256500000
Total Segment Revenue 18070100000
Less: Inter segment revenue
Revenue from operations 18070100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ciggarette, Tobacco and related Products 2966100000 2966100000
2 Others 22600000 22600000
Total Profit before tax 2988700000
i. Finance cost 1800000 1800000
ii. Other Unallocable Expenditure net off Unallocable income -1564800000 -1564800000
Profit before tax 4551700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ciggarette, Tobacco and related Products 35864800000 35864800000
2 Others 212200000 212200000
Total Segment Asset 36077000000 36077000000
Un-allocable Assets 29623800000 29623800000
Net Segment Asset 65700800000 65700800000
4 Segment Liabilities
Segment Liabilities
1 Ciggarette, Tobacco and related Products 16674800000 16674800000
2 Others 138200000 138200000
Total Segment Liabilities 16813000000 16813000000
Un-allocable Liabilities 1074500000 1074500000
Net Segment Liabilities 17887500000 17887500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note No 4 The Board of Directors of Godfrey Phillips India Limited during the previous year had decided to exit from carrying out the business operations of its Retail Business Division being operated under the name 24Seven Pursuant to which the Group had closed the operations of the said division during the quarter ended March 31 2025 Consequently the said retail business was classified as discontinued operations in accordance with Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations and no longer considered as a separate segment The previous period figures for the quarter ended June 30 2024 have been restated to give effect to the presentation requirements of Ind AS 105 n nNote No 5 The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of full financial year and the unaudited published year to date figures for the nine months ended December 31 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review



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
1 (Loss)/Gain on remeasurements of the defined benefit/contribution plans -8400000 -8400000
Total Amount of items that will not be reclassified to profit and loss -8400000
2 Income tax relating to items that will not be reclassified to profit or loss -2100000
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 -6300000