Integrated Filing — IndAS
General information about company
| Scrip Code |
500164 |
| NSE Symbol |
GODREJIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE233A01035 |
| Name of company |
Godrej 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 |
11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-11-2025 |
| 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 |
11-11-2025 14:30:00 |
| End date and time of board meeting |
11-11-2025 15:35:00 |
| 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 |
5,03,214.00 |
9,49,194.00 |
|
Other income |
1,25,755.00 |
2,51,672.00 |
|
Total income |
6,28,969.00 |
12,00,866.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
6,64,976.00 |
12,61,429.00 |
| (b) |
Purchases of stock-in-trade |
21,797.00 |
36,176.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(3,42,253.00) |
(6,77,221.00) |
| (d) |
Employee benefit expense |
47,481.00 |
93,489.00 |
| (e) |
Finance costs |
58,386.00 |
1,16,015.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
12,076.00 |
23,429.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
97,823.00 |
1,82,259.00 |
|
Total other expenses |
97,823.00 |
1,82,259.00 |
|
Total expenses |
5,60,286.00 |
10,35,576.00 |
| 3 |
Total profit before exceptional items and tax |
68,683.00 |
1,65,290.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
68,683.00 |
1,65,290.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
6,861.00 |
17,372.00 |
| 8 |
Deferred tax |
16,163.00 |
38,973.00 |
| 9 |
Total tax expenses |
23,024.00 |
56,345.00 |
| 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 |
45,659.00 |
1,08,945.00 |
| 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 |
3,636.00 |
12,886.00 |
| 16 |
Total profit (loss) for period |
49,295.00 |
1,21,831.00 |
| 17 |
Other comprehensive income net of taxes |
5,311.00 |
6,913.00 |
| 18 |
Total Comprehensive Income for the period |
54,606.00 |
1,28,744.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
24,247.00 |
59,170.00 |
|
Total profit or loss, attributable to non-controlling interests |
25,048.00 |
62,661.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
5,328.00 |
7,004.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(17.00) |
(91.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,368.00 |
3,368.00 |
|
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 |
7.2 |
17.57 |
|
Diluted earnings (loss) per share from continuing operations |
7.19 |
17.56 |
| 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 |
7.2 |
17.57 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.19 |
17.56 |
| 24 |
Debt equity ratio |
2.11 |
2.11 |
| 25 |
Debt service coverage ratio |
1.63 |
1.43 |
| 26 |
Interest service coverage ratio |
2.63 |
2.93 |
| 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 |
4,91,936.00 |
|
Capital work-in-progress |
31,311.00 |
|
Investment property |
59,713.00 |
|
Goodwill |
1,03,768.00 |
|
Other intangible assets |
67,348.00 |
|
Intangible assets under development |
3,492.00 |
|
Biological assets other than bearer plants |
7,016.00 |
|
Investments accounted for using equity method |
4,51,846.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,01,541.00 |
|
Trade receivables, non-current |
7,152.00 |
|
Loans, non-current |
16,38,737.00 |
|
Other non-current financial assets |
93,811.00 |
|
Total non-current financial assets |
19,41,241.00 |
|
Deferred tax assets (net) |
31,054.00 |
|
Other non-current assets |
91,622.00 |
|
Total non-current assets |
32,80,347.00 |
| 2 |
Current assets |
|
|
Inventories |
49,50,351.00 |
|
Current financial asset |
|
|
Current investments |
6,11,835.00 |
|
Trade receivables, current |
1,75,604.00 |
|
Cash and cash equivalents |
1,94,647.00 |
|
Bank balance other than cash and cash equivalents |
4,26,006.00 |
|
Loans, current |
5,79,264.00 |
|
Other current financial assets |
1,50,074.00 |
|
Total current financial assets |
21,37,430.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
5,90,407.00 |
|
Total current assets |
76,78,188.00 |
| 3 |
Non-current assets classified as held for sale |
280.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,09,58,815.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,368.00 |
|
Other equity |
10,36,620.00 |
|
Total equity attributable to owners of parent |
10,39,988.00 |
|
Non controlling interest |
11,49,395.00 |
|
Total equity |
21,89,383.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
18,79,843.00 |
|
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 |
29,053.00 |
|
Total non-current financial liabilities |
19,08,896.00 |
|
Provisions, non-current |
8,369.00 |
|
Deferred tax liabilities (net) |
55,657.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
1,283.00 |
|
Total non-current liabilities |
19,74,205.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
27,37,595.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
73,397.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
6,31,110.00 |
|
Total Trade payable |
7,04,507.00 |
|
Other current financial liabilities |
1,69,167.00 |
|
Total current financial liabilities |
36,11,269.00 |
|
Other current liabilities |
31,53,880.00 |
|
Provisions, current |
13,646.00 |
|
Current tax liabilities (Net) |
16,432.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
67,95,227.00 |
| 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 |
87,69,432.00 |
|
Total equity and liabilites |
1,09,58,815.00 |
|
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 |
Chemicals |
1,05,897.00 |
1,94,171.00 |
| 2 |
Animal Feeds |
1,21,706.00 |
2,37,330.00 |
| 3 |
Veg Oils |
77,640.00 |
1,31,563.00 |
| 4 |
Estate and Property Development |
1,94,969.00 |
3,56,879.00 |
| 5 |
Finance and Investments |
83,988.00 |
1,51,232.00 |
| 6 |
Dairy |
39,319.00 |
81,000.00 |
| 7 |
Crop Protection |
21,277.00 |
61,534.00 |
| 8 |
Hospitality |
2,606.00 |
5,366.00 |
| 9 |
Others |
22,049.00 |
47,112.00 |
|
Total Segment Revenue |
6,69,451.00 |
12,66,187.00 |
|
Less: Inter segment revenue |
40,482.00 |
65,321.00 |
|
Revenue from operations |
6,28,969.00 |
12,00,866.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Chemicals |
9,679.00 |
18,255.00 |
| 2 |
Animal Feeds |
7,081.00 |
13,706.00 |
| 3 |
Veg Oils |
12,699.00 |
20,391.00 |
| 4 |
Estate and Property Development |
67,446.00 |
1,59,503.00 |
| 5 |
Finance and Investments |
8,266.00 |
15,327.00 |
| 6 |
Dairy |
908.00 |
1,339.00 |
| 7 |
Crop Protection |
1,633.00 |
13,279.00 |
| 8 |
Hospitality |
261.00 |
760.00 |
| 9 |
Others |
63.00 |
931.00 |
|
Total Profit before tax |
1,08,036.00 |
2,43,491.00 |
|
i. Finance cost |
26,707.00 |
54,477.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
12,646.00 |
23,724.00 |
|
Profit before tax |
68,683.00 |
1,65,290.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Chemicals |
2,80,564.00 |
2,80,564.00 |
| 2 |
Animal Feeds |
1,82,278.00 |
1,82,278.00 |
| 3 |
Veg Oils |
1,01,120.00 |
1,01,120.00 |
| 4 |
Estate and Property Development |
72,25,255.00 |
72,25,255.00 |
| 5 |
Finance and Investments |
27,02,882.00 |
27,02,882.00 |
| 6 |
Dairy |
75,879.00 |
75,879.00 |
| 7 |
Crop Protection |
1,85,286.00 |
1,85,286.00 |
| 8 |
Hospitality |
77,312.00 |
77,312.00 |
| 9 |
Others |
62,440.00 |
62,440.00 |
|
Total Segment Asset |
1,08,93,016.00 |
1,08,93,016.00 |
|
Un-allocable Assets |
65,799.00 |
65,799.00 |
|
Net Segment Asset |
1,09,58,815.00 |
1,09,58,815.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Chemicals |
88,716.00 |
88,716.00 |
| 2 |
Animal Feeds |
93,918.00 |
93,918.00 |
| 3 |
Veg Oils |
17,633.00 |
17,633.00 |
| 4 |
Estate and Property Development |
52,89,817.00 |
52,89,817.00 |
| 5 |
Finance and Investments |
17,68,811.00 |
17,68,811.00 |
| 6 |
Dairy |
33,109.00 |
33,109.00 |
| 7 |
Crop Protection |
87,807.00 |
87,807.00 |
| 8 |
Hospitality |
75,613.00 |
75,613.00 |
| 9 |
Others |
22,864.00 |
22,864.00 |
|
Total Segment Liabilities |
74,78,288.00 |
74,78,288.00 |
|
Un-allocable Liabilities |
12,91,144.00 |
12,91,144.00 |
|
Net Segment Liabilities |
87,69,432.00 |
87,69,432.00 |
|
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 |
Amount of items that will not be reclassified to profit and loss |
0 |
-10200000 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.00 |
(102.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
3.00 |
3.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Amount of items that will be reclassified to profit and loss |
632500000 |
802400000 |
|
Total Amount of items that will be reclassified to profit and loss |
6,325.00 |
8,024.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
1,011.00 |
1,006.00 |
| 5 |
Total Other comprehensive income |
5,311.00 |
6,913.00 |
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 |
1,65,290.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,15,690.00 |
|
Adjustments for decrease (increase) in inventories |
(5,82,601.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,66,515.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(37,632.00) |
|
Adjustments for decrease (increase) in other non-current assets |
664.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(1.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
38,628.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
5,00,247.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
23,429.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
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 |
102.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
40,771.00 |
|
Adjustments for share-based payments |
653.00 |
|
Adjustments for fair value losses (gains) |
(1,471.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(1,94,242.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
1,344.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(5,42,476.00) |
|
Net cash flows from (used in)
operations |
(3,77,186.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
29,968.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(4,07,154.00) |
|
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 |
6,282.00 |
|
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 |
2,110.00 |
|
Purchase of property, plant and equipment |
46,657.00 |
|
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 |
(9.00) |
|
Purchase of other long-term assets |
2,38,013.00 |
|
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 |
0.00 |
|
Interest received |
23,592.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(6,549.00) |
|
Net cash flows from (used in)
investing activities |
(2,59,244.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
(66,538.00) |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
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 |
10,91,972.00 |
|
Repayments of borrowings |
2,54,048.00 |
|
Payments of lease liabilities |
4,581.00 |
|
Dividends paid |
7,443.00 |
|
Interest paid |
1,85,438.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
5,73,924.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(92,474.00) |
|
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 |
(92,474.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,87,133.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,94,659.00 |
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 |
Kalyaniwalla & Mistry LLP |
Yes |
31-07-2027 |