| 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 | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-01-2026 |
| 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 | 29-01-2026 13:45:00 |
| End date and time of board meeting | 29-01-2026 16:50:00 |
| 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 |
| 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 | 1,29,086.00 | 3,80,796.00 | |
| Other income | 1,330.00 | 4,892.00 | |
| Total income | 1,30,416.00 | 3,85,688.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 45,132.00 | 1,37,412.00 |
| (b) | Purchases of stock-in-trade | 6,196.00 | 14,582.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (361.00) | (5,615.00) |
| (d) | Employee benefit expense | 23,188.00 | 71,122.00 |
| (e) | Finance costs | 459.00 | 1,251.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,114.00 | 18,226.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 12,911.00 | 37,822.00 |
| 2 | Other Expenses | 26,310.00 | 81,997.00 |
| Total other expenses | 39,221.00 | 1,19,819.00 | |
| Total expenses | 1,19,949.00 | 3,56,797.00 | |
| 3 | Total profit before exceptional items and tax | 10,467.00 | 28,891.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 10,467.00 | 28,891.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,490.00 | 11,317.00 |
| 8 | Deferred tax | 510.00 | (948.00) |
| 9 | Total tax expenses | 4,000.00 | 10,369.00 |
| 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 | 6,467.00 | 18,522.00 |
| 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 | 849.00 | 2,259.00 |
| 16 | Total profit (loss) for period | 7,316.00 | 20,781.00 |
| 17 | Other comprehensive income net of taxes | 6,414.00 | 19,155.00 |
| 18 | Total Comprehensive Income for the period | 13,730.00 | 39,936.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 7,592.00 | 21,232.00 | |
| Total profit or loss, attributable to non-controlling interests | (276.00) | (451.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 13,753.00 | 39,501.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (23.00) | 435.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,905.00 | 1,905.00 | |
| 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 | 4.02 | 11.23 | |
| Diluted earnings (loss) per share from continuing operations | 4.01 | 11.22 | |
| 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 | 4.02 | 11.23 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.01 | 11.22 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Abrasives | 56,920.00 | 1,66,047.00 | ||||
| 2 | Ceramics | 31,564.00 | 91,673.00 | ||||
| 3 | electrominerals | 40,095.00 | 1,20,449.00 | ||||
| 4 | Others | 3,650.00 | 12,953.00 | ||||
| Total Segment Revenue | 1,32,229.00 | 3,91,122.00 | |||||
| Less: Inter segment revenue | 4,946.00 | 14,502.00 | |||||
| Revenue from operations | 1,27,283.00 | 3,76,620.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Abrasives | 2,046.00 | 6,498.00 | ||||
| 2 | Ceramics | 5,628.00 | 19,365.00 | ||||
| 3 | electrominerals | 3,466.00 | 7,179.00 | ||||
| 4 | Others | 41.00 | (77.00) | ||||
| Total Profit before tax | 11,181.00 | 32,965.00 | |||||
| i. Finance cost | 459.00 | 1,251.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 255.00 | 2,823.00 | |||||
| Profit before tax | 10,467.00 | 28,891.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Abrasives | 1,98,112.00 | 1,98,112.00 | ||||
| 2 | Ceramics | 1,06,415.00 | 1,06,415.00 | ||||
| 3 | electrominerals | 1,35,899.00 | 1,35,899.00 | ||||
| 4 | Others | 83,157.00 | 83,157.00 | ||||
| Total Segment Asset | 5,23,583.00 | 5,23,583.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 5,23,583.00 | 5,23,583.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Abrasives | 27,554.00 | 27,554.00 | ||||
| 2 | Ceramics | 20,193.00 | 20,193.00 | ||||
| 3 | electrominerals | 22,161.00 | 22,161.00 | ||||
| 4 | Others | 51,964.00 | 51,964.00 | ||||
| Total Segment Liabilities | 1,21,872.00 | 1,21,872.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,21,872.00 | 1,21,872.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Other Segment asset & liabilities includes unallocable. |
|---|
| 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 the defined benefit plan | (356.00) | (505.00) |
| 2 | Equity instruments through other comprehensive income | 0.00 | 1,079.00 |
| 3 | Share of Joint ventures/Associate - Adjustments net of tax - Remeasurement of the defined benefit plan | (3.00) | (13.00) |
| Total Amount of items that will not be reclassified to profit and loss | (359.00) | 561.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (63.00) | 152.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of foreign operations | 6,667.00 | 18,600.00 |
| 2 | Valuation of cash flow hedges | 0.00 | 12.00 |
| 3 | Share of Joint ventures/associate - Adjustments net of tax | 43.00 | 137.00 |
| Total Amount of items that will be reclassified to profit and loss | 6,710.00 | 18,749.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 3.00 |
| 5 | Total Other comprehensive income | 6,414.00 | 19,155.00 |