Integrated Filing — IndAS
General information about company
| Scrip Code |
500092 |
| NSE Symbol |
CRISIL |
| MSEI Symbol |
LISTED |
| ISIN |
INE007A01025 |
| Name of company |
Crisil LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-01-2025 |
| Date of end of financial year |
31-12-2025 |
| Date of board meeting when results were approved |
17-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
01-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
17-10-2025 15:45:00 |
| End date and time of board meeting |
17-10-2025 17:05:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-01-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
91,124.00 |
2,56,744.00 |
|
Other income |
3,698.00 |
7,944.00 |
|
Total income |
94,822.00 |
2,64,688.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
49,203.00 |
1,38,189.00 |
| (e) |
Finance costs |
598.00 |
1,717.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,196.00 |
9,342.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
15,598.00 |
43,989.00 |
|
Total other expenses |
15,598.00 |
43,989.00 |
|
Total expenses |
68,595.00 |
1,93,237.00 |
| 3 |
Total profit before exceptional items and tax |
26,227.00 |
71,451.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
26,227.00 |
71,451.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,978.00 |
18,335.00 |
| 8 |
Deferred tax |
(1,061.00) |
665.00 |
| 9 |
Total tax expenses |
6,917.00 |
19,000.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
19,310.00 |
52,451.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
19,310.00 |
52,451.00 |
| 17 |
Other comprehensive income net of taxes |
(5,677.00) |
11,254.00 |
| 18 |
Total Comprehensive Income for the period |
13,633.00 |
63,705.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
19,310.00 |
52,451.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
13,633.00 |
63,705.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
731.00 |
731.00 |
|
Face value of equity share capital |
1 |
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 |
26.41 |
71.72 |
|
Diluted earnings (loss) per share from continuing operations |
26.41 |
71.72 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
26.41 |
71.72 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
26.41 |
71.72 |
| 24 |
Debt equity ratio |
0.00 |
0.00 |
| 25 |
Debt service coverage ratio |
0.00 |
0.00 |
| 26 |
Interest service coverage ratio |
0.00 |
0.00 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-01-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Ratings services |
26,764.00 |
78,625.00 |
| 2 |
Research, Analytics and Solutions |
64,360.00 |
1,78,119.00 |
|
Total Segment Revenue |
91,124.00 |
2,56,744.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
91,124.00 |
2,56,744.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ratings services |
12,017.00 |
35,562.00 |
| 2 |
Research, Analytics and Solutions |
14,152.00 |
36,083.00 |
|
Total Profit before tax |
26,169.00 |
71,645.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(58.00) |
194.00 |
|
Profit before tax |
26,227.00 |
71,451.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ratings services |
55,379.00 |
55,379.00 |
| 2 |
Research, Analytics and Solutions |
1,33,440.00 |
1,33,440.00 |
|
Total Segment Asset |
1,88,819.00 |
1,88,819.00 |
|
Un-allocable Assets |
2,51,083.00 |
2,51,083.00 |
|
Net Segment Asset |
4,39,902.00 |
4,39,902.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ratings services |
38,883.00 |
38,883.00 |
| 2 |
Research, Analytics and Solutions |
69,018.00 |
69,018.00 |
|
Total Segment Liabilities |
1,07,901.00 |
1,07,901.00 |
|
Un-allocable Liabilities |
43,310.00 |
43,310.00 |
|
Net Segment Liabilities |
1,51,211.00 |
1,51,211.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-01-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurements of the defined benefit plans |
13700000 |
-1700000 |
| 2 |
Equity instruments through other comprehensive income |
-623100000 |
600400000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(6,094.00) |
5,987.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
34.00 |
213.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences in translating the financial statements of a foreign operation |
165500000 |
628400000 |
| 2 |
The effective portion of (gains)/ loss on hedging instruments in a cash flow hedge |
-160800000 |
-107400000 |
|
Total Amount of items that will be reclassified to profit and loss |
47.00 |
5,210.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(404.00) |
(270.00) |
| 5 |
Total Other comprehensive income |
(5,677.00) |
11,254.00 |