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 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 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



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 12190200000
Other income 187300000
Total income 12377500000
2 Expenses
(a) Cost of materials consumed 4616000000
(b) Purchases of stock-in-trade 426500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -541200000
(d) Employee benefit expense 2379800000
(e) Finance costs 34900000
(f) Depreciation, depletion and amortisation expense 588900000
(f) Other Expenses
1 Power and Fuel 1222700000 1222700000
2 Other Expenses 2873900000 2873900000
Total other expenses 4096600000
Total expenses 11601500000
3 Total profit before exceptional items and tax 776000000
4 Exceptional items 0
5 Total profit before tax 776000000
6 Tax expense
7 Current tax 351800000
8 Deferred tax -97400000
9 Total tax expenses 254400000
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 521600000
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 82300000
16 Total profit (loss) for period 603900000
17 Other comprehensive income net of taxes 980900000
18 Total Comprehensive Income for the period 1584800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 618900000
Total profit or loss, attributable to non-controlling interests -15000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1569600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15200000
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 3.28
Diluted earnings (loss) per share from continuing operations 3.27
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 3.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.27
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Abrasives 5075500000 5075500000
2 Ceramics 2996200000 2996200000
3 Electrominerals 4049300000 4049300000
4 Others 431100000 431100000
Total Segment Revenue 12552100000
Less: Inter segment revenue 485600000 485600000
Revenue from operations 12066500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Abrasives 114000000 114000000
2 Ceramics 748900000 748900000
3 Electrominerals 44300000 44300000
4 Others -20200000 -20200000
Total Profit before tax 887000000
i. Finance cost 34900000 34900000
ii. Other Unallocable Expenditure net off Unallocable income 76100000 76100000
Profit before tax 776000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Abrasives 19122700000 19122700000
2 Ceramics 9663800000 9663800000
3 Electrominerals 12332800000 12332800000
4 Others 8110800000 8110800000
Total Segment Asset 49230100000 49230100000
Un-allocable Assets 0 0
Net Segment Asset 49230100000 49230100000
4 Segment Liabilities
Segment Liabilities
1 Abrasives 2747400000 2747400000
2 Ceramics 1737400000 1737400000
3 Electrominerals 2253400000 2253400000
4 Others 4334700000 4334700000
Total Segment Liabilities 11072900000 11072900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 11072900000 11072900000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) On Segmental asset & Liabilities : Others asset & liabilities includes unallocable



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 Remeasurement of the defined benefit plan 8700000 8700000
2 Share of Joint ventures/Associate - Adjustments net of tax - Remeasurement of the defined benefit plan -500000 -500000
Total Amount of items that will not be reclassified to profit and loss 8200000
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
1 Exchange differences in translating the financial statements of foreign operations 967000000 967000000
2 Valuation of cash flow hedges 900000 900000
3 Share of Joint ventures/associate - Adjustments net of tax 5000000 5000000
Total Amount of items that will be reclassified to profit and loss 972900000
4 Income tax relating to items that will be reclassified to profit or loss 200000
5 Total Other comprehensive income 980900000