Integrated Filing — IndAS



General information about company
Scrip Code 500300
NSE Symbol GRASIM
MSEI Symbol NOTLISTED
ISIN INE047A01021
Name of company GRASIM INDUSTRIES 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 08-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 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 08-Aug-2025   12:25:00
End date and time of board meeting 08-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 Declaration of unmodified opinion



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 401180800000
Other income 3421000000
Total income 404601800000
2 Expenses
(a) Cost of materials consumed 76568900000
(b) Purchases of stock-in-trade 21507300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3126000000
(d) Employee benefit expense 25947700000
(e) Finance costs 8162300000
(f) Depreciation, depletion and amortisation expense 18103600000
(f) Other Expenses
1 Power and Fuel Cost 58206000000 58206000000
2 Freight and Handling Expenses 49857000000 49857000000
3 Change in Valuation of Liability in respect of Insurance Policies 12350000000 12350000000
4 Benefits Paid - Insurance Business (net) 21651600000 21651600000
5 Finance Cost relating to NBFC/HFC's Business 27344800000 27344800000
6 Other Expenses 49995700000 49995700000
Total other expenses 219405100000
Total expenses 366568900000
3 Total profit before exceptional items and tax 38032900000
4 Exceptional items -383800000
5 Total profit before tax 37649100000
6 Tax expense
7 Current tax 10393200000
8 Deferred tax 271800000
9 Total tax expenses 10665000000
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 26984100000
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 686700000
16 Total profit (loss) for period 27670800000
17 Other comprehensive income net of taxes 2010700000
18 Total Comprehensive Income for the period 29681500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14186800000
Total profit or loss, attributable to non-controlling interests 13484000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1417500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 593200000
21 Details of equity share capital
Paid-up equity share capital 1361100000
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 20.91
Diluted earnings (loss) per share from continuing operations 20.88
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 20.91
Diluted earnings (loss) per share from continuing and discontinued operations 20.88
24 Debt equity ratio 0.0118
25 Debt service coverage ratio 0.0476
26 Interest service coverage ratio 0.0603
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 Cellulosic Fibres 40432700000 40432700000
2 Chemicals 23905700000 23905700000
3 Building Material 237329300000 237329300000
4 Financial Services 94879200000 94879200000
5 Others 8651800000 8651800000
Total Segment Revenue 405198700000
Less: Inter segment revenue 4017900000 4017900000
Revenue from operations 401180800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cellulosic Fibres 3224800000 3224800000
2 Chemicals 4217600000 4217600000
3 Building Material 42906900000 42906900000
4 Financial Services 11694600000 11694600000
5 Others 1841800000 1841800000
Total Profit before tax 63885700000
i. Finance cost 8162300000 8162300000
ii. Other Unallocable Expenditure net off Unallocable income 17387600000 17387600000
Profit before tax 38335800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cellulosic Fibres 133531900000 133531900000
2 Chemicals 92828900000 92828900000
3 Building Material 1518777600000 1518777600000
4 Financial Services 2973708800000 2973708800000
5 Others 266155700000 266155700000
Total Segment Asset 4985002900000 4985002900000
Un-allocable Assets 177326100000 177326100000
Net Segment Asset 5162329000000 5162329000000
4 Segment Liabilities
Segment Liabilities
1 Cellulosic Fibres 31174400000 31174400000
2 Chemicals 20733800000 20733800000
3 Building Material 316863200000 316863200000
4 Financial Services 2563980400000 2563980400000
5 Others 13084800000 13084800000
Total Segment Liabilities 2945836600000 2945836600000
Un-allocable Liabilities 607024400000 607024400000
Net Segment Liabilities 3552861000000 3552861000000
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 Items that will not be reclassified to profit or loss 1135400000 1135400000
Total Amount of items that will not be reclassified to profit and loss 1135400000
2 Income tax relating to items that will not be reclassified to profit or loss 344600000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 1292000000 1292000000
Total Amount of items that will be reclassified to profit and loss 1292000000
4 Income tax relating to items that will be reclassified to profit or loss 72100000
5 Total Other comprehensive income 2010700000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 B S R & Co. LLP Yes 31-Jul-2028
2 KKC & Associates LLP Yes 31-Jul-2027