| Scrip Code | 509488 |
|---|---|
| NSE Symbol | GRAPHITE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE371A01025 |
| Name of company | GRAPHITE 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 | 09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| 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 | 09-02-2026 11:45:00 |
| End date and time of board meeting | 09-02-2026 12:58:00 |
| 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 | 64,200.00 | 2,03,600.00 | |
| Other income | 10,800.00 | 34,700.00 | |
| Total income | 75,000.00 | 2,38,300.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 28,600.00 | 85,600.00 |
| (b) | Purchases of stock-in-trade | 300.00 | 1,900.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,600.00) | 7,900.00 |
| (d) | Employee benefit expense | 6,600.00 | 20,300.00 |
| (e) | Finance costs | 200.00 | 700.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,400.00 | 7,200.00 |
| (f) | Other Expenses | ||
| 1 | Consumption of Stores and Spares | 6,700.00 | 18,400.00 |
| 2 | Power and Fuel | 10,400.00 | 28,700.00 |
| 3 | Other Expenses | 9,000.00 | 28,000.00 |
| Total other expenses | 26,100.00 | 75,100.00 | |
| Total expenses | 62,600.00 | 1,98,700.00 | |
| 3 | Total profit before exceptional items and tax | 12,400.00 | 39,600.00 |
| 4 | Exceptional items | (2,700.00) | (2,700.00) |
| 5 | Total profit before tax | 9,700.00 | 36,900.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,100.00 | 7,200.00 |
| 8 | Deferred tax | 900.00 | 2,100.00 |
| 9 | Total tax expenses | 3,000.00 | 9,300.00 |
| 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 | 6,700.00 | 27,600.00 |
| 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 | 6,700.00 | 27,600.00 |
| 17 | Other comprehensive income net of taxes | 100.00 | 2,400.00 |
| 18 | Total Comprehensive Income for the period | 6,800.00 | 30,000.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 6,800.00 | 27,900.00 | |
| Total profit or loss, attributable to non-controlling interests | (100.00) | (300.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 100.00 | 2,400.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,900.00 | 3,900.00 | |
| 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 | 3.5 | 14.28 | |
| Diluted earnings (loss) per share from continuing operations | 3.5 | 14.28 | |
| 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 | 3.5 | 14.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.5 | 14.28 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1) The above consolidated unaudited financial results of the Group [Graphite India Limited and seven subsidiaries] have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 (the 'Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) regulations, 2015. The above results have been reviewed by the Audit Committee and approved by the Board of the Parent Company at their respective meetings held on 9th February, 2026. The Auditors of the Parent Company have carried out a Limited Review of the above financial results for the quarter and nine months period ended 31st December, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and issued an unmodified conclusion. 2) Due to the overall fall in the electrode prices, the Group, in accordance with the applicable Ind AS has recognized inventory on Net Realizable Value (NRV) basis to the extent applicable and has accordingly written down the carrying cost of inventory. The value of such write down (Balance Sheet position) is Rs. 77 Crores as at 31st December, 2025, Rs. 80 Crores as at 30th September, 2025, Rs. 113 Crores as at 31st March, 2025 and Rs. 153 Crores as at 31st December, 2024. 3) On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the 'New Labour Codes') which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Group has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental impact aggregating Rs. 27 Crores consisting of certain employee benefits primarily arising due to change in wage definition under “Exceptional Item” in the consolidated unaudited financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the finalisation of Central and State rules, clarifications from the Government on other aspects of the New Labour Codes and will provide appropriate accounting effects based on such developments as needed. 4) Based on income tax assessment orders received by the Parent Company in respect of Assessment Years 2018-19 and 2019-20, the Parent Company had received refunds amounting to Rs. 417 Crores in earlier years. The Parent Company had preferred appeals against the short allowance of deduction claimed by the Parent Company. Pending disposal of such appeals, no credit/adjustment has been made on a prudent basis. |
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| Debt equity ratio | |
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| 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 | Graphite and Carbon | 58,000.00 | 1,83,600.00 | ||||
| 2 | Steel | 6,600.00 | 18,100.00 | ||||
| 3 | Others | (300.00) | 2,200.00 | ||||
| Total Segment Revenue | 64,300.00 | 2,03,900.00 | |||||
| Less: Inter segment revenue | 100.00 | 300.00 | |||||
| Revenue from operations | 64,200.00 | 2,03,600.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Graphite and Carbon | 3,200.00 | 7,000.00 | ||||
| 2 | Steel | 1,100.00 | 2,700.00 | ||||
| 3 | Others | (1,100.00) | 100.00 | ||||
| Total Profit before tax | 3,200.00 | 9,800.00 | |||||
| i. Finance cost | 200.00 | 700.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (9,400.00) | (30,500.00) | |||||
| Profit before tax | 12,400.00 | 39,600.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Graphite and Carbon | 2,86,500.00 | 2,86,500.00 | ||||
| 2 | Steel | 19,500.00 | 19,500.00 | ||||
| 3 | Others | 27,700.00 | 27,700.00 | ||||
| Total Segment Asset | 3,33,700.00 | 3,33,700.00 | |||||
| Un-allocable Assets | 4,14,500.00 | 4,14,500.00 | |||||
| Net Segment Asset | 7,48,200.00 | 7,48,200.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Graphite and Carbon | 48,400.00 | 48,400.00 | ||||
| 2 | Steel | 2,400.00 | 2,400.00 | ||||
| 3 | Others | 900.00 | 900.00 | ||||
| Total Segment Liabilities | 51,700.00 | 51,700.00 | |||||
| Un-allocable Liabilities | 1,01,300.00 | 1,01,300.00 | |||||
| Net Segment Liabilities | 1,53,000.00 | 1,53,000.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Items that will not be reclassified to profit or loss (net of tax) | (100.00) | (100.00) |
| Total Amount of items that will not be reclassified to profit and loss | (100.00) | (100.00) | |
| 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 | ||
| 1 | Items that will be reclassified to profit or loss (net of tax) | 200.00 | 2,500.00 |
| Total Amount of items that will be reclassified to profit and loss | 200.00 | 2,500.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 100.00 | 2,400.00 |