Integrated Filing — IndAS



General information about company
Scrip Code 513375
NSE Symbol CARBORUNIV
MSEI Symbol NOTLISTED
ISIN INE120A01034
Name of company Carborundum Universal 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 07-Aug-2025   11:55:00
End date and time of board meeting 07-Aug-2025   14:20:00
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? Yes



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 7067900000
Other income 885900000
Total income 7953800000
2 Expenses
(a) Cost of materials consumed 3070000000
(b) Purchases of stock-in-trade 155800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -74500000
(d) Employee benefit expense 788700000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 230100000
(f) Other Expenses
1 Power and fuel 645700000 645700000
2 Other Expenses 1473500000 1473500000
Total other expenses 2119200000
Total expenses 6289300000
3 Total profit before exceptional items and tax 1664500000
4 Exceptional items 0
5 Total profit before tax 1664500000
6 Tax expense
7 Current tax 218000000
8 Deferred tax -3200000
9 Total tax expenses 214800000
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 1449700000
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 1449700000
17 Other comprehensive income net of taxes 8700000
18 Total Comprehensive Income for the period 1458400000
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 190400000
Face value of equity share capital 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 7.61
Diluted earnings (loss) per share from continuing operations 7.6
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 7.61
Diluted earnings (loss) per share from continuing and discontinued operations 7.6
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


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 Abrasives 2863500000 2863500000
2 Ceramics 2381900000 2381900000
3 Electrominerals 2122900000 2122900000
Total Segment Revenue 7368300000
Less: Inter segment revenue 385500000 385500000
Revenue from operations 6982800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Abrasives 374700000 374700000
2 Ceramics 616400000 616400000
3 Electrominerals 70200000 70200000
Total Profit before tax 1061300000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -603200000 -603200000
Profit before tax 1664500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Abrasives 6648300000 6648300000
2 Ceramics 6080200000 6080200000
3 Electrominerals 4250700000 4250700000
Total Segment Asset 16979200000 16979200000
Un-allocable Assets 13599900000 13599900000
Net Segment Asset 30579100000 30579100000
4 Segment Liabilities
Segment Liabilities
1 Abrasives 947800000 947800000
2 Ceramics 859600000 859600000
3 Electrominerals 919300000 919300000
Total Segment Liabilities 2726700000 2726700000
Un-allocable Liabilities 775500000 775500000
Net Segment Liabilities 3502200000 3502200000
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
1 Remeasurement of the defined benefit plan 8700000 8700000
Total Amount of items that will not be reclassified to profit and loss 8700000
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
5 Total Other comprehensive income 8700000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0