Integrated Filing — IndAS



General information about company
Scrip Code 531449
NSE Symbol GRMOVER
MSEI Symbol NOTLISTED
ISIN INE192H01020
Name of company GRM OVERSEAS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 12-Aug-2025   17:00:00
End date and time of board meeting 12-Aug-2025   20:40:00
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 3267795000
Other income 76524000
Total income 3344319000
2 Expenses
(a) Cost of materials consumed 2318211000
(b) Purchases of stock-in-trade 615155000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -156114000
(d) Employee benefit expense 35120000
(e) Finance costs 54283000
(f) Depreciation, depletion and amortisation expense 8045000
(f) Other Expenses
1 Other Expenses 215815000 215815000
Total other expenses 215815000
Total expenses 3090515000
3 Total profit before exceptional items and tax 253804000
4 Exceptional items 0
5 Total profit before tax 253804000
6 Tax expense
7 Current tax 56944000
8 Deferred tax 5946000
9 Total tax expenses 62890000
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 190914000
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 190914000
17 Other comprehensive income net of taxes -5936000
18 Total Comprehensive Income for the period 184978000
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 183513000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1466000
21 Details of equity share capital
Paid-up equity share capital 122704000
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 3.11
Diluted earnings (loss) per share from continuing operations 2.76
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 3.11
Diluted earnings (loss) per share from continuing and discontinued operations 2.76
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 Food 2943142000 2943142000
2 Edible Oil 323540000 323540000
3 Others 1114000 1114000
Total Segment Revenue 3267796000
Less: Inter segment revenue 0 0
Revenue from operations 3267796000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Food 195680000 195680000
2 Edible Oil -397000 -397000
3 Others -172000 -172000
Total Profit before tax 195111000
i. Finance cost 11000 11000
ii. Other Unallocable Expenditure net off Unallocable income -58705000 -58705000
Profit before tax 253805000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Food 9534036000 9534036000
2 Edible Oil 15821000 15821000
3 Others 79466000 79466000
Total Segment Asset 9629323000 9629323000
Un-allocable Assets 31924000 31924000
Net Segment Asset 9661247000 9661247000
4 Segment Liabilities
Segment Liabilities
1 Food 4938251000 4938251000
2 Edible Oil 5380000 5380000
3 Others 49318000 49318000
Total Segment Liabilities 4992949000 4992949000
Un-allocable Liabilities 29274000 29274000
Net Segment Liabilities 5022223000 5022223000
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 Foreign Currency Translation Reserve -5936000 -5936000
Total Amount of items that will not be reclassified to profit and loss -5936000
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 -5936000