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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 30-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-10-2025   13:30:00
End date and time of board meeting 30-10-2025   15:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 19-03-2025
Indicate Company website link for updated RPT policy of the Company https://www.cumi-murugappa.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transactions.pdf
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

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 01-04-2025
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 Standalone Standalone
1 Income
Revenue from operations 72,019.00 1,42,698.00
Other income 807.00 9,666.00
Total income 72,826.00 1,52,364.00
2 Expenses
(a) Cost of materials consumed 29,332.00 60,032.00
(b) Purchases of stock-in-trade 1,767.00 3,325.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (132.00) (877.00)
(d) Employee benefit expense 8,117.00 16,004.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 2,367.00 4,668.00
(f) Other Expenses
1 Power and fuel 6,692.00 13,149.00
2 Other Expenses 15,967.00 30,702.00
Total other expenses 22,659.00 43,851.00
Total expenses 64,110.00 1,27,003.00
3 Total profit before exceptional items and tax 8,716.00 25,361.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,716.00 25,361.00
6 Tax expense
7 Current tax 2,373.00 4,553.00
8 Deferred tax (91.00) (123.00)
9 Total tax expenses 2,282.00 4,430.00
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 6,434.00 20,931.00
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 6,434.00 20,931.00
17 Other comprehensive income net of taxes (236.00) (149.00)
18 Total Comprehensive Income for the period 6,198.00 20,782.00
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 1,904.00 1,904.00
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 3.38 10.99
Diluted earnings (loss) per share from continuing operations 3.38 10.98
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 3.38 10.99
Diluted earnings (loss) per share from continuing and discontinued operations 3.38 10.98
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 56,811.00
Capital work-in-progress 16,920.00
Investment property
Goodwill 0.00
Other intangible assets 370.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,09,957.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 2,481.00
Total non-current financial assets 1,12,438.00
Deferred tax assets (net) 119.00
Other non-current assets 5,487.00
Total non-current assets 1,92,145.00
2 Current assets
Inventories 45,362.00
Current financial asset
Current investments 0.00
Trade receivables, current 51,841.00
Cash and cash equivalents 9,229.00
Bank balance other than cash and cash equivalents 495.00
Loans, current 0.00
Other current financial assets 1,500.00
Total current financial assets 63,065.00
Current tax assets (net) 6,650.00
Other current assets
Total current assets 1,15,077.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,07,222.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,904.00
Other equity 2,70,593.00
Total equity attributable to owners of parent 2,72,497.00
Non controlling interest
Total equity 2,72,497.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 2,039.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 2,039.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,112.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22,486.00
Total Trade payable 23,598.00
Other current financial liabilities 5,572.00
Total current financial liabilities 29,170.00
Other current liabilities 1,187.00
Provisions, current 2,329.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 32,686.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 34,725.00
Total equity and liabilites 3,07,222.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1. Property , plant and equipemnt includes Right of use asset On Cash flow 1. Other financial asset current includes non current 2. Other asset current includes non current 3. Other financial liabilites current includes non current 4. Other current liabilities includes provision (non current & current ) as well as non current liabilities. 5. Other investing activities represent Investment in/Redemption of bank deposits with original maturity beyond three months - net



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 01-04-2025
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Abrasives 30,775.00 59,410.00
2 Ceramics 22,801.00 46,620.00
3 Electrominerals 21,269.00 42,498.00
Total Segment Revenue 74,845.00 1,48,528.00
Less: Inter segment revenue 3,625.00 7,480.00
Revenue from operations 71,220.00 1,41,048.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Abrasives 4,665.00 8,412.00
2 Ceramics 4,531.00 10,695.00
3 Electrominerals 1,964.00 2,666.00
Total Profit before tax 11,160.00 21,773.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 2,444.00 (3,588.00)
Profit before tax 8,716.00 25,361.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Abrasives 68,717.00 68,717.00
2 Ceramics 65,712.00 65,712.00
3 Electrominerals 48,240.00 48,240.00
Total Segment Asset 1,82,669.00 1,82,669.00
Un-allocable Assets 1,24,553.00 1,24,553.00
Net Segment Asset 3,07,222.00 3,07,222.00
4 Segment Liabilities
Segment Liabilities
1 Abrasives 9,300.00 9,300.00
2 Ceramics 9,345.00 9,345.00
3 Electrominerals 9,383.00 9,383.00
Total Segment Liabilities 28,028.00 28,028.00
Un-allocable Liabilities 6,697.00 6,697.00
Net Segment Liabilities 34,725.00 34,725.00
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 01-04-2025
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans (236.00) (149.00)
Total Amount of items that will not be reclassified to profit and loss (236.00) (149.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (236.00) (149.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 25,361.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,148.00)
Adjustments for decrease (increase) in trade receivables, current (6,444.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,327.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (801.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,301.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (72.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,668.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 179.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (709.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (104.00)
Adjustments for dividend income 8,738.00
Adjustments for interest income 301.00
Adjustments for share-based payments 600.00
Adjustments for fair value losses (gains) (2.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 60.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (10,838.00)
Net cash flows from (used in) operations 14,523.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,817.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 8,706.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 37.00
Purchase of property, plant and equipment 12,007.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 159.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 8,738.00
Interest received 271.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (226.00)
Net cash flows from (used in) investing activities (3,346.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 50.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 4,761.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,711.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 649.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 649.00
Cash and cash equivalents cash flow statement at beginning of period 8,580.00
Cash and cash equivalents cash flow statement at end of period 9,229.00





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Carborundum Universal Limited M M Murugappan Director Any other transaction Sitting fees and Commission 180.00 Sitting fees and Commission 102.70 0.00 0.00
2 Carborundum Universal Limited Muthiah Murugappan Muthiah Director Any other transaction Sitting fees and Commission 60.00 Sitting fees and Commission 11.79 0.00 0.00
3 Carborundum Universal Limited M V Subramanian Promoter and Promoter Group Remuneration 200.00 Remuneration 46.09 0.00 0.00
4 Carborundum Universal Limited CUMI America Inc. Wholly owned Subsidiary Sale of goods or services 20,000.00 Sale of goods or services 3,996.00 2,678.00 2,446.58
5 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Sale of goods or services 20.00 Sale of goods or services 7.30 3.68 5.12
6 Carborundum Universal Limited Sterling Abrasives Limited Subsidiary Sale of goods or services 5,350.00 Sale of goods or services 847.00 230.00 290.60
7 Carborundum Universal Limited CUMI (Australia) Pty Ltd. Subsidiary Sale of goods or services 10,000.00 Sale of goods or services 3,593.75 754.00 766.79
8 Carborundum Universal Limited Foskor Zirconia (pty) Ltd. Wholly owned Subsidiary Sale of goods or services 2,000.00 Sale of goods or services 6.95 0.00 0.00
9 Carborundum Universal Limited Volzhsky Abrasive Works Subsidiary Sale of goods or services 0.00 Sale of goods or services 0.00 172.00 172.00
10 Carborundum Universal Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Sale of goods or services 1,000.00 Sale of goods or services 150.99 163.97 118.32
11 Carborundum Universal Limited RHODIUS Abrasives GmbH Wholly owned Subsidiary Sale of goods or services 7,500.00 Sale of goods or services 1,339.15 571.77 663.86
12 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Sale of goods or services 850.00 Sale of goods or services 144.02 88.74 75.93
13 Carborundum Universal Limited Ciria India Limited Joint Venture Sale of goods or services 1,002.00 Sale of goods or services 132.08 172.20 99.93
14 Carborundum Universal Limited Wendt (India) Limited Associate Sale of goods or services 900.00 Sale of goods or services 253.72 354.19 328.01
15 Carborundum Universal Limited Wendt Grinding Technologies Limited Subsidiary of Associate Sale of goods or services 1,400.00 Sale of goods or services 518.41 96.76 78.34
16 Carborundum Universal Limited CUMI America Inc. Wholly owned Subsidiary Purchase of goods or services 100.00 Purchase of goods or services 0.00 7.00 2.41
17 Carborundum Universal Limited Sterling Abrasives Limited Subsidiary Purchase of goods or services 200.00 Purchase of goods or services 4.26 0.00 0.00
18 Carborundum Universal Limited Foskor Zirconia (pty) Ltd. Subsidiary Purchase of goods or services 8,000.00 Purchase of goods or services 1,112.00 0.82 36.49
19 Carborundum Universal Limited Volzhsky Abrasive Works Subsidiary Purchase of goods or services 0.00 Purchase of goods or services 0.00 1,951.00 1,951.00
20 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Purchase of goods or services 500.00 Purchase of goods or services 134.83 24.30 58.96
21 Carborundum Universal Limited Wendt (India) Limited Associate Purchase of goods or services 700.00 Purchase of goods or services 104.30 121.94 128.95
22 Carborundum Universal Limited Wendt Grinding Technologies Limited Subsidiary of Associate Purchase of goods or services 400.00 Purchase of goods or services 28.25 15.40 0.00
23 Carborundum Universal Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Purchase of goods or services 400.00 Purchase of goods or services 1.77 9.38 1.11
24 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Purchase of fixed assets 500.00 Purchase of fixed assets 13.17 0.00 0.00
25 Carborundum Universal Limited CUMI (Australia) Pty Ltd. Subsidiary Any other transaction Royalty Income 80.00 Royalty Income 30.00 0.00 0.00
26 Carborundum Universal Limited Southern Energy Development Corporation Limited Subsidiary Any other transaction Purchase of Power 400.00 Purchase of Power 70.18 840.00 11.20
27 Carborundum Universal Limited CUMI Abrasives & Ceramics Company Ltd. Subsidiary Sale of goods or services 0.00 Sale of goods or services 0.00 422.10 0.00
28 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Any other transaction Expenditure on other services 600.00 Expenditure on other services 167.80 15.00 68.82
29 Carborundum Universal Limited Wendt (India) Limited Associate Any other transaction Rental Expenses 60.00 Rental Expenses 24.00 0.00 0.00
30 Carborundum Universal Limited Pluss Advanced Technologies Limited Subsidiary Any other transaction Rental Income 2.00 Rental Income 0.60 1.54 0.60
31 Carborundum Universal Limited Carborundum Universal Employees Provident fund Other related party - Retrial Fund Any other transaction Contribution to Provident Fund Trust 3,500.00 Contribution to Provident Fund Trust 1,171.50 156.76 159.75
32 Carborundum Universal Limited Parry Enterprises India Limited Promoter & Promoter Group Any other transaction Expenditure on Other services 1,000.00 Expenditure on Other services 388.01 86.59 17.54
33 Carborundum Universal Limited Coromandel International Limited Promoter & Promoter Group Purchase of goods or services 0.00 Purchase of goods or services 0.00 0.09 0.00
34 Carborundum Universal Limited CG Power and Industrial Solutions Limited Other related party - Promoter Group Purchase of goods or services 300.00 Purchase of goods or services 2.43 3.33 0.00
35 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Other related party - Promoter Group Any other transaction Rental and other services 600.00 Rental and other services 174.75 47.00 0.00
36 Carborundum Universal Limited Murugappa Management Services Private Limited Other related party - Promoter Group Any other transaction Expenditure on Other services 800.00 Expenditure on other services 127.43 127.00 112.00
37 Carborundum Universal Limited Shanthi Gears Limited Other related party - Promoter Group Purchase of goods or services 400.00 Purchase of goods or services 113.45 36.64 19.56
38 Carborundum Universal Limited Tube Investments of India Limited Other related party - Promoter Group Purchase of goods or services 3,500.00 Purchase of goods or services 682.79 194.00 171.10
39 Carborundum Universal Limited PARRY AGRO INDUSTRIES LIMITED Promoter and Promoter Group of Holding Company Any other transaction Expenditure 20.00 Expenditure 0.10 0.80 0.00
40 Carborundum Universal Limited Parry Sugars Refinery India Private Limited Promoter and Promoter Group Sale of goods or services 100.00 Sale of goods or services 0.88 0.30 0.32
41 Carborundum Universal Limited Coromandel International Limited Promoter and Promoter Group Sale of goods or services 3,000.00 Sale of goods or services 1,748.30 314.00 396.47
42 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group Sale of goods or services 100.00 Sale of goods or services 9.94 4.25 2.54
43 Carborundum Universal Limited Murugappa Management Services Private Limited Promoter and Promoter Group Any other transaction Rental & other Income 100.00 Rental & other Income 7.58 0.00 0.00
44 Carborundum Universal Limited Shanthi Gears Limited Promoter and Promoter Group Sale of goods or services 400.00 Sale of goods or services 94.33 23.00 19.99
45 Carborundum Universal Limited Tube Investments of India Limited Promoter and Promoter Group Sale of goods or services 1,500.00 Sale of goods or services 240.72 96.00 107.66
46 Carborundum Universal Limited CG Power and Industrial Solutions Limited Promoter and Promoter Group Sale of goods or services 1,900.00 Sale of goods or services 569.03 339.00 341.61
47 Carborundum Universal Limited Murugappa Water Technology and Solutions Private Limited Company in which director is interested Any other transaction Expenditure on other services 300.00 Expenditure on other services 5.16 1.42 0.75
48 Carborundum Universal Limited Silicon Carbide Products LLC Wholly owned Subsidiary Sale of goods or services 500.00 Sale of goods or services 47.83 0.00 0.00
49 Carborundum Universal Limited Brakes India Private Limited Company in which director is interested Sale of goods or services 500.00 Sale of goods or services 21.75 43.00 4.23
50 Carborundum Universal Limited New Ambadi Estates Private Limited Promoter and Promoter Group Sale of goods or services 50.00 Sale of goods or services 10.27 0.17 2.19
51 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Other related party - Promoter Group Purchase of goods or services 300.00 Puchase of Goods or services 1.47 0.00 0.00
52 Carborundum Universal Limited Cholamandalam MS Risk Services Limited Other related party - Promoter Group Purchase of goods or services 100.00 Purchase of goods or services 0.30 1.51 0.00
53 Net Access India Limited AMM Foundation Promoter and Promoter Group of Holding Company Sale of goods or services 152.00 Sale of goods or services 29.44 4.27 7.97
54 Net Access India Limited TI Clean Mobility Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 200.00 Sale of goods or services 97.93 32.51 55.50
55 Net Access India Limited Cholamandalam Investment and Finance Co. Limited Promoter and Promoter Group of Holding Company Sale of goods or services 1,650.00 Sale of goods or services 850.00 180.66 363.00
56 Net Access India Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group of Holding Company Sale of goods or services 1,900.00 Sale of goods or services 1,020.00 180.44 432.00
57 Net Access India Limited Cholamandalam MS Risk Services Limited Promoter and Promoter Group of Holding Company Sale of goods or services 74.00 Sale of goods or services 39.47 11.86 13.51
58 Net Access India Limited Ciria India Limited Joint Venture of Holding company Sale of goods or services 16.00 Sale of goods or services 5.15 0.00 1.01
59 Net Access India Limited Coromandel International Limited Promoter and Promoter Group of Holding Company Sale of goods or services 200.00 Sale of goods or services 50.00 0.00 25.29
60 Net Access India Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group of Holding Company Sale of goods or services 400.00 Sale of goods or services 148.00 69.73 46.28
61 Net Access India Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group of Holding Company Any other transaction Payment of Rent 100.00 Payment of Rent 35.41 5.58 0.00
62 Net Access India Limited IIT Madras Research Park A Company in which director of the holding company is interested Any other transaction Payment of Rent 50.00 Payment of Rent 23.45 0.50 0.00
63 Net Access India Limited Murgappa Morgan Thermal ceramics Limited Joint Venture of Holding company Sale of goods or services 20.00 Sale of goods or services 7.44 2.87 94.00
64 Net Access India Limited Murugappa Management Service Ltd Promoter and Promoter Group Sale of goods or services 40.00 Sale of goods or services 20.33 16.09 17.52
65 Net Access India Limited Murugappa Water Technology and Solutions Private Limited Promoter and Promoter Group Sale of goods or services 30.00 Sale of goods or services 8.23 11.39 6.42
66 Net Access India Limited Parry Enterprises India Limited Promoter and Promoter Group Sale of goods or services 8.00 Sale of goods or services 3.57 0.77 4.93
67 Net Access India Limited Parrys Sugar Limited Promoter and Promoter Group Sale of goods or services 5.00 Sale of goods or services 1.51 1.41 1.84
68 Net Access India Limited PLUSS Advanced Technologies Limited Fellow Subsidiary Sale of goods or services 10.00 Sale of goods or services 3.50 3.10 2.37
69 Net Access India Limited RHODIUS Abrasives GmbH Fellow Subsidiary Sale of goods or services 100.00 Sale of goods or services 43.14 0.00 6.89
70 Net Access India Limited Shanthi Gears Limited Promoter and Promoter Group Sale of goods or services 500.00 Sale of goods or services 30.26 4.08 15.13
71 Net Access India Limited Sterling Abrasives Limited Fellow Subsidiary Sale of goods or services 60.00 Sale of goods or services 8.72 0.98 2.22
72 Net Access India Limited Tube Investments of India Limited Promoter and Promoter Group Sale of goods or services 500.00 Sale of goods or services 263.00 91.67 136.83
73 Net Access India Limited Wendt (India) Limited Associate of Holding company Sale of goods or services 200.00 Sale of goods or services 18.60 17.99 10.20
74 Net Access India Limited Yanmar Coromandel Agrisolutions Private Limited Promoter and Promoter Group Sale of goods or services 7.00 Sale of goods or services 3.77 0.00 1.34
75 Carborundum Universal Limited Wendt (India) Limited Associate Purchase of fixed assets 500.00 Purchase of fixed assets 0.55 0.00 0.00
76 Carborundum Universal Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group Purchase of goods or services 1,500.00 Purchase of goods or services 1,152.29 2.40 1.17
77 Carborundum Universal Limited P S Jayan Other Related Party- Subsidiaries Related Party Any other transaction Expenditure on Other services 90.00 Expenditure on Other services 30.00 0.00 0.00
78 Net Access India Limited Parry Agro Industries Limited Promoter and Promoter Group of Holding Company Sale of goods or services 30.00 Sale of goods or services 3.16 0.00 3.73
79 Net Access India Limited Chola Insurance Distribution services Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 50.00 Sale of goods or services 15.13 15.43 0.00
80 Net Access India Limited CG Semi Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 20.00 Sale of goods or services 0.00 2.07 0.00
81 Net Access India Limited M.M.MUTHIAH RESEARCH FOUNDATION Promoter and Promoter Group of Holding Company Sale of goods or services 100.00 Sale of goods or services 0.00 0.00 0.00
82 Net Access India Limited IPLTech Electric Pvt. Ltd Promoter and Promoter Group of Holding Company Sale of goods or services 35.00 Sale of goods or services 10.01 34.18 14.13
83 Net Access India Limited TIVOLT Electric Vehicles Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 150.00 Sale of goods or services 6.00 28.97 9.58
84 Net Access India Limited Cholamandalam Securities Limited Promoter and Promoter Group of Holding Company Sale of goods or services 20.00 Sale of goods or services 18.32 7.94 6.23
85 Net Access India Limited AMBADI INVESTMENTS LIMITED Promoter and Promoter Group of Holding Company Sale of goods or services 1.00 Sale of goods or services 0.01 0.00 0.00
86 Net Access India Limited Parry Enterprises India Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 1.00 Expenditure 0.00 0.07 0.00
87 Net Access India Limited Cholamandalam MS Risk Services Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 7.00 Expenditure 0.00 0.00 0.00
88 Net Access India Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 100.00 Expenditure 62.00 0.00 0.00
89 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Sale of goods or services 200.00 Sale of goods or services 7.66 1.45 0.00
90 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD AMM Foundation Promoter and Promoter Group of Holding Company Sale of goods or services 1.00 Sale of goods or services 0.93 0.00 0.00
91 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD Wendt (India) Limited Associate of Holding company Sale of goods or services 10.00 Sale of goods or services 0.57 0.00 0.00
92 Sterling Abrasives Limited Wendt (India) Limited Associate of Holding company Purchase of goods or services 30.00 Purchase of goods or services 13.85 0.00 0.00
93 Sterling Abrasives Limited Wendt (India) Limited Associate of Holding company Sale of goods or services 100.00 Sale of goods or services 26.54 1.86 10.00
94 Sterling Abrasives Limited CUMI America Inc. Fellow Subsidiary Sale of goods or services 5.00 Sale of goods or services 1.47 0.00 0.00
95 Sterling Abrasives Limited Wendt Grinding Technologies Limited Subsidiary of Associate Sale of goods or services 50.00 Sale of goods or services 9.62 7.79 10.81
96 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Commission Paid 90.00 Commission Paid 22.19 15.00 0.33
97 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Sale of goods or services 1,933.00 Sale of goods or services 880.11 475.54 39.33
98 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Administration fees 51.00 Administration fees 24.74 11.25 0.00
99 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Loan Received 2,700.00 Loan Received 1,420.73 1,293.05 1,420.73
100 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Interest on Loan 60.00 Interest on Loan 19.72 10.80 6.00
101 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Commission 645.00 Commission 264.40 97.33 99.41
102 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction administration fees 31.00 administration fees 12.17 3.69 4.06
103 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Loan Received 760.00 Loan Received 390.82 355.70 390.82
104 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Interest on Loan 65.00 Interest on Loan 5.42 2.97 2.52
105 RHODIUS Abrasives GmbH Rhodius Korea INC., South Korea subsidiary of RAG Sale of goods or services 1,000.00 Sale of goods or services 208.91 27.18 92.02
106 RHODIUS Abrasives GmbH Rhodius Korea INC., South Korea subsidiary of RAG Any other transaction administration fees 2.00 administration fees 1.02 0.00 0.51
107 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Commission 160.00 Commission 69.92 36.24 40.93
108 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction administration fees 6.00 administration fees 3.23 2.94 9.69
109 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Loan Given 500.00 Loan Given 239.28 217.78 239.28
110 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Interest on Loan 70.00 Interest on Loan 7.96 17.07 26.72
111 RHODIUS Abrasives GmbH CUMI AWUKO Abrasives GmbH Fellow subsidiary Purchase of goods or services 573.00 Purchase of goods or services 34.68 0.86 9.04
112 RHODIUS Abrasives GmbH CUMI AWUKO Abrasives GmbH Fellow subsidiary Sale of goods or services 800.00 Sale of goods or services 351.30 669.99 224.09
113 RHODIUS Abrasives GmbH CUMI America Inc. Fellow Subsidiary Sale of goods or services 100.00 Sale of goods or services 28.19 0.00 14.82
114 CUMI International Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Investment 5,000.00 Investment 648.00 0.00 0.00
115 CUMI International Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Any other transaction Interest income 300.00 Interest income 92.00 600.00 751.00
116 CUMI AWUKO Abrasives GmbH CUMI America Inc. Fellow Subsidiary Sale of goods or services 200.00 Sale of goods or services 36.36 0.00 14.08
117 CUMI America Inc. Wendt (India) Limited Associate of Holding company Purchase of goods or services 500.00 Purchase of goods or services 265.76 112.66 117.20
118 CUMI America Inc. Wendt (India) Limited Associate of Holding company Any other transaction Commission received 50.00 Commission received 0.00 13.19 0.00
119 Foskor Zirconia (pty) Ltd. Foskor (Pty) Limited Other Investor Purchase of goods or services 2,500.00 Purchase of goods or services 1,922.74 3,451.90 4,311.25
120 Foskor Zirconia (pty) Ltd. Foskor (Pty) Limited Other Investor Any other transaction Interest on Loan 635.00 Interest of Loan 181.47 306.00 487.47
121 CUMI (Australia) Pty Ltd. Wendt (India) Limited Associate of Holding company Purchase of goods or services 100.00 Purchase of goods or services 0.65 1.51 0.00
122 Pluss Advanced Technologies Limited E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Sale of goods or services 100.00 Sale of goods or services 0.00 0.01 0.00
123 Pluss Advanced Technologies Limited PLUSS Advanced Technologies B.V. Subsidiary Sale of goods or services 1,000.00 Sale of goods or services 997.00 186.83 1,181.00
124 Pluss Advanced Technologies Limited Murugappa Management Service Private Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 10.00 Expenditure 0.00 0.18 0.18
125 Pluss Advanced Technologies Limited E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Any other transaction Rent paid 10.00 Rent paid 0.00 0.02 0.02
126 Carborundum Universal Limited Southern Energy Development Corporation Limited Subsidiary Any other transaction Rent received 5.00 Rent received 0.64 0.00 0.00
127 Carborundum Universal Limited CUMI Middle East FZE Wholly owned Subsidiary Any other transaction Commission paid 300.00 Commission paid 46.61 35.00 22.21
128 Carborundum Universal Limited AMM Foundation Promoter and Promoter Group Any other transaction CSR- Donation 400.00 CSR- Donation 250.00 0.00 0.00
129 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Purchase of fixed assets 300.00 Purchase of fixed assets 6.90 0.00 0.00
130 Carborundum Universal Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Purchase of fixed assets 200.00 Purchase of fixed assets 4.87 0.00 0.00
131 Net Access India Limited Parry Agro Industries Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure on other services 10.00 Expenditure on other services 0.00 0.00 0.00
132 Net Access India Limited CG Power and Industrial Solutions Limited Other related party - Promoter Group Sale of goods or services 10.00 Sale of goods or services 1.50 0.00 1.77
133 Net Access India Limited AMBADI ENTERPRISES LTD Other related party - Promoter Group Sale of goods or services 4.00 Sale of goods or services 1.76 0.00 2.08
134 Carborundum Universal Limited Southern Energy Development Corporation Limited Subsidiary Sale of goods or services 100.00 Sale of goods or services 19.74 0.00 4.60
135 Carborundum Universal Limited Cholamandalam MS Risk Services Limited Other related party - Promoter Group Any other transaction Service received 100.00 Service received 0.02 0.00 0.00
136 Net Access India Limited Foskor Zirconia (pty) Ltd. Fellow Subsidiary Sale of goods or services 5.00 Sale of goods and services 0.61 0.00 0.00
137 Net Access India Limited Murugappa Management Services Private Limited Other related party - Promoter Group Any other transaction Expenditure on other services 2.00 Expenditure on other services 1.48 0.00 0.00
138 Carborundum Universal Limited RHODIUS Abrasives GmbH Wholly owned Subsidiary Purchase of goods or services 500.00 Purchase of goods or services 0.11 0.00 0.11
Total value of transaction during the reporting period 30,791.17





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00