Integrated Filing — IndAS



General information about company

Scrip Code 533282
NSE Symbol GRAVITA
MSEI Symbol NOTLISTED
ISIN INE024L01027
Name of company GRAVITA INDIA 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 21-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
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 21-01-2026   15:00:00
End date and time of board meeting 21-01-2026   18:15:00
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,01,707.00 3,09,251.00
Other income 1,169.00 6,807.00
Total income 1,02,876.00 3,16,058.00
2 Expenses
(a) Cost of materials consumed 91,462.00 2,69,096.00
(b) Purchases of stock-in-trade 293.00 295.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,025.00) (21,497.00)
(d) Employee benefit expense 4,592.00 13,006.00
(e) Finance costs 654.00 2,041.00
(f) Depreciation, depletion and amortisation expense 984.00 2,778.00
(f) Other Expenses
1 Other Expenses 5,407.00 16,109.00
Total other expenses 5,407.00 16,109.00
Total expenses 91,367.00 2,81,828.00
3 Total profit before exceptional items and tax 11,509.00 34,230.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,509.00 34,230.00
6 Tax expense
7 Current tax 1,384.00 5,066.00
8 Deferred tax 376.00 512.00
9 Total tax expenses 1,760.00 5,578.00
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 9,749.00 28,652.00
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 9,749.00 28,652.00
17 Other comprehensive income net of taxes 2,072.00 5,800.00
18 Total Comprehensive Income for the period 11,821.00 34,452.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,767.00 28,692.00
Total profit or loss, attributable to non-controlling interests (18.00) (40.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 11,832.00 34,414.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (11.00) 38.00
21 Details of equity share capital
Paid-up equity share capital 1,476.00 1,476.00
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 13.41 39.41
Diluted earnings (loss) per share from continuing operations 13.41 39.41
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 13.41 39.41
Diluted earnings (loss) per share from continuing and discontinued operations 13.41 39.41
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above unaudited consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on January 21, 2026. The limited review, as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 has been completed by the Statutory Auditors. These unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), as specified in section 133 of the Companies Act, 2013. Notes are attached in PDF format of Financial Results as there is limitation of words.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 Lead 91,516.00 2,77,074.00
2 Aluminium 8,257.00 27,115.00
3 Plastics 1,548.00 4,490.00
4 Turnkey Projects 0.00314 0.00436
5 Others 0.00072 0.00136
Total Segment Revenue 1,01,707.00 3,09,251.00
Less: Inter segment revenue
Revenue from operations 1,01,707.00 3,09,251.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lead 11,918.00 34,648.00
2 Aluminium 177.00 1,492.00
3 Plastics 161.00 330.00
4 Turnkey Projects 104.00 173.00
5 Others (13.00) (241.00)
Total Profit before tax 12,347.00 36,402.00
i. Finance cost 654.00 2,041.00
ii. Other Unallocable Expenditure net off Unallocable income 184.00 131.00
Profit before tax 11,509.00 34,230.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lead 1,47,720.00 1,47,720.00
2 Aluminium 12,957.00 12,957.00
3 Plastics 6,910.00 6,910.00
4 Turnkey Projects 1,597.00 1,597.00
5 Others 7,869.00 7,869.00
Total Segment Asset 1,77,053.00 1,77,053.00
Un-allocable Assets 1,12,082.00 1,12,082.00
Net Segment Asset 2,89,135.00 2,89,135.00
4 Segment Liabilities
Segment Liabilities
1 Lead 15,572.00 15,572.00
2 Aluminium 2,192.00 2,192.00
3 Plastics 1,617.00 1,617.00
4 Turnkey Projects 1,030.00 1,030.00
5 Others 1,071.00 1,071.00
Total Segment Liabilities 21,482.00 21,482.00
Un-allocable Liabilities 28,956.00 28,956.00
Net Segment Liabilities 50,438.00 50,438.00
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Remeasurement of defined benefit liabilities 356.00 186.00
Total Amount of items that will not be reclassified to profit and loss 356.00 186.00
2 Income tax relating to items that will not be reclassified to profit or loss 125.00 65.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 1,841.00 5,679.00
2 Change in fair value of hedging instruments 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 1,841.00 5,679.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,072.00 5,800.00