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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
05-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-10-2025 |
| 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 |
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 |
05-11-2025 12:00:00 |
| End date and time of board meeting |
05-11-2025 13:45:00 |
| 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 |
Declaration of unmodified opinion |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
39,89,958.00 |
80,01,766.00 |
|
Other income |
34,526.00 |
68,736.00 |
|
Total income |
40,24,484.00 |
80,70,502.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,54,178.00 |
15,19,867.00 |
| (b) |
Purchases of stock-in-trade |
2,40,943.00 |
4,56,016.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,120.00) |
(33,380.00) |
| (d) |
Employee benefit expense |
2,77,301.00 |
5,36,778.00 |
| (e) |
Finance costs |
86,902.00 |
1,68,525.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,89,882.00 |
3,70,919.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel Cost |
5,31,398.00 |
11,13,458.00 |
| 2 |
Freight and Handling Expenses |
4,45,643.00 |
9,44,213.00 |
| 3 |
Change in Valuation of Liability in respect of Insurance Policies |
1,18,496.00 |
2,41,996.00 |
| 4 |
Benefits Paid - Insurance Business (net) |
2,83,879.00 |
5,00,395.00 |
| 5 |
Finance Cost relating to NBFC/HFC's Business |
2,79,969.00 |
5,53,417.00 |
| 6 |
Other Expenses |
5,73,103.00 |
10,73,059.00 |
|
Total other expenses |
22,32,488.00 |
44,26,538.00 |
|
Total expenses |
37,79,574.00 |
74,45,263.00 |
| 3 |
Total profit before exceptional items and tax |
2,44,910.00 |
6,25,239.00 |
| 4 |
Exceptional items |
0.00 |
(3,838.00) |
| 5 |
Total profit before tax |
2,44,910.00 |
6,21,401.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
71,112.00 |
1,75,044.00 |
| 8 |
Deferred tax |
30,090.00 |
32,808.00 |
| 9 |
Total tax expenses |
1,01,202.00 |
2,07,852.00 |
| 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 |
1,43,708.00 |
4,13,549.00 |
| 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 |
6,096.00 |
12,963.00 |
| 16 |
Total profit (loss) for period |
1,49,804.00 |
4,26,512.00 |
| 17 |
Other comprehensive income net of taxes |
83,372.00 |
1,03,479.00 |
| 18 |
Total Comprehensive Income for the period |
2,33,176.00 |
5,29,991.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
55,348.00 |
1,97,216.00 |
|
Total profit or loss, attributable to non-controlling interests |
94,456.00 |
2,29,296.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
72,978.00 |
87,153.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
10,394.00 |
16,326.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
13,611.00 |
13,611.00 |
|
Face value of equity share capital |
2 |
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 |
8.16 |
29.06 |
|
Diluted earnings (loss) per share from continuing operations |
8.15 |
29.03 |
| 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 |
8.16 |
29.06 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.15 |
29.03 |
| 24 |
Debt equity ratio |
1.2500 |
1.2500 |
| 25 |
Debt service coverage ratio |
2.7700 |
3.5500 |
| 26 |
Interest service coverage ratio |
4.6200 |
5.2100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,07,87,582.00 |
|
Capital work-in-progress |
14,33,323.00 |
|
Investment property |
1,329.00 |
|
Goodwill |
21,48,206.00 |
|
Other intangible assets |
12,43,664.00 |
|
Intangible assets under development |
13,243.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
10,00,965.00 |
|
Non-current financial assets |
|
|
Non-current investments |
80,59,145.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,32,22,459.00 |
|
Other non-current financial assets |
40,70,361.00 |
|
Total non-current financial assets |
2,53,51,965.00 |
|
Deferred tax assets (net) |
53,243.00 |
|
Other non-current assets |
8,94,846.00 |
|
Total non-current assets |
4,29,28,366.00 |
| 2 |
Current assets |
|
|
Inventories |
16,34,415.00 |
|
Current financial asset |
|
|
Current investments |
17,30,034.00 |
|
Trade receivables, current |
9,24,257.00 |
|
Cash and cash equivalents |
4,74,589.00 |
|
Bank balance other than cash and cash equivalents |
3,36,086.00 |
|
Loans, current |
36,45,868.00 |
|
Other current financial assets |
8,51,108.00 |
|
Total current financial assets |
79,61,942.00 |
|
Current tax assets (net) |
9,608.00 |
|
Other current assets |
4,60,468.00 |
|
Total current assets |
1,00,66,433.00 |
| 3 |
Non-current assets classified as held for sale |
15,413.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
5,30,10,212.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
13,611.00 |
|
Other equity |
99,48,168.00 |
|
Total equity attributable to owners of parent |
99,61,779.00 |
|
Non controlling interest |
62,58,409.00 |
|
Total equity |
1,62,20,188.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,41,21,949.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
1,02,25,743.00 |
|
Total non-current financial liabilities |
2,43,47,692.00 |
|
Provisions, non-current |
1,10,615.00 |
|
Deferred tax liabilities (net) |
12,97,374.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
10,968.00 |
|
Total non-current liabilities |
2,57,66,649.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
61,57,382.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
48,693.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
15,92,434.00 |
|
Total Trade payable |
16,41,127.00 |
|
Other current financial liabilities |
19,88,778.00 |
|
Total current financial liabilities |
97,87,287.00 |
|
Other current liabilities |
6,99,371.00 |
|
Provisions, current |
1,25,755.00 |
|
Current tax liabilities (Net) |
4,10,962.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,10,23,375.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
3,67,90,024.00 |
|
Total equity and liabilites |
5,30,10,212.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Cellulosic Fibres |
4,14,939.00 |
8,19,266.00 |
| 2 |
Chemicals |
2,39,862.00 |
4,78,919.00 |
| 3 |
Building Material |
22,25,332.00 |
45,98,625.00 |
| 4 |
Financial Services |
10,56,931.00 |
20,05,723.00 |
| 5 |
Others |
99,644.00 |
1,86,162.00 |
|
Total Segment Revenue |
40,36,708.00 |
80,88,695.00 |
|
Less: Inter segment revenue |
46,750.00 |
86,929.00 |
|
Revenue from operations |
39,89,958.00 |
80,01,766.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cellulosic Fibres |
34,990.00 |
67,238.00 |
| 2 |
Chemicals |
36,501.00 |
78,677.00 |
| 3 |
Building Material |
2,94,960.00 |
7,24,029.00 |
| 4 |
Financial Services |
1,23,711.00 |
2,40,657.00 |
| 5 |
Others |
24,943.00 |
40,332.00 |
|
Total Profit before tax |
5,15,105.00 |
11,50,933.00 |
|
i. Finance cost |
86,902.00 |
1,68,525.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,77,197.00 |
3,48,044.00 |
|
Profit before tax |
2,51,006.00 |
6,34,364.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cellulosic Fibres |
13,30,164.00 |
13,30,164.00 |
| 2 |
Chemicals |
9,28,373.00 |
9,28,373.00 |
| 3 |
Building Material |
1,51,58,693.00 |
1,51,58,693.00 |
| 4 |
Financial Services |
3,09,74,890.00 |
3,09,74,890.00 |
| 5 |
Others |
26,81,057.00 |
26,81,057.00 |
|
Total Segment Asset |
5,10,73,177.00 |
5,10,73,177.00 |
|
Un-allocable Assets |
19,37,035.00 |
19,37,035.00 |
|
Net Segment Asset |
5,30,10,212.00 |
5,30,10,212.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cellulosic Fibres |
3,68,362.00 |
3,68,362.00 |
| 2 |
Chemicals |
1,92,726.00 |
1,92,726.00 |
| 3 |
Building Material |
29,92,561.00 |
29,92,561.00 |
| 4 |
Financial Services |
2,67,80,488.00 |
2,67,80,488.00 |
| 5 |
Others |
80,907.00 |
80,907.00 |
|
Total Segment Liabilities |
3,04,15,044.00 |
3,04,15,044.00 |
|
Un-allocable Liabilities |
63,74,980.00 |
63,74,980.00 |
|
Net Segment Liabilities |
3,67,90,024.00 |
3,67,90,024.00 |
|
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 |
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 |
85,553.00 |
96,907.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
85,553.00 |
96,907.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
11,700.00 |
15,146.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
8,695.00 |
21,615.00 |
|
Total Amount of items that will be reclassified to profit and loss |
8,695.00 |
21,615.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(824.00) |
(103.00) |
| 5 |
Total Other comprehensive income |
83,372.00 |
1,03,479.00 |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
6,21,401.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,68,525.00 |
|
Adjustments for decrease (increase) in inventories |
(70,313.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(780.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(16,28,544.00) |
|
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 |
(1,42,255.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(68,011.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
3,70,919.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
84,972.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
3,132.00 |
|
Adjustments for dividend income |
4,450.00 |
|
Adjustments for interest income |
20,749.00 |
|
Adjustments for share-based payments |
8,673.00 |
|
Adjustments for fair value losses (gains) |
(49,924.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(8,672.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(1,336.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(13,58,813.00) |
|
Net cash flows from (used in)
operations |
(7,37,412.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
64,096.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(8,01,508.00) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
71,529.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
5,073.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
2,95,143.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
3,76,746.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
20,628.00 |
|
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 |
19,154.00 |
|
Purchase of property, plant and equipment |
7,53,996.00 |
|
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 |
0.00 |
|
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 |
3,350.00 |
|
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 |
35,943.00 |
|
Interest received |
18,265.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(37,028.00) |
|
Net cash flows from (used in)
investing activities |
(7,50,087.00) |
|
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 |
9,152.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
16,882.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
6,113.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
34,68,912.00 |
|
Repayments of borrowings |
15,48,778.00 |
|
Payments of lease liabilities |
44,051.00 |
|
Dividends paid |
1,64,935.00 |
|
Interest paid |
1,71,795.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
15,37,736.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(13,859.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
178.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(13,681.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
4,88,270.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
4,74,589.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
31-07-2028 |
| 2 |
KKC & Associates LLP |
Yes |
31-07-2027 |