Integrated Filing — IndAS
General information about company
| Scrip Code |
509152 |
| NSE Symbol |
GRPLTD |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE137I01015 |
| Name of company |
GRP 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 |
10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-02-2026 |
| 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 |
10-02-2026 11:30:00 |
| End date and time of board meeting |
10-02-2026 15:35:00 |
| 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 |
13,470.85 |
39,081.16 |
|
Other income |
47.83 |
218.36 |
|
Total income |
13,518.68 |
39,299.52 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
6,975.90 |
19,948.18 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(116.02) |
(352.25) |
| (d) |
Employee benefit expense |
1,549.23 |
4,636.11 |
| (e) |
Finance costs |
386.10 |
1,078.40 |
| (f) |
Depreciation, depletion and amortisation expense
|
489.06 |
1,367.93 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
3,986.75 |
11,719.96 |
|
Total other expenses |
3,986.75 |
11,719.96 |
|
Total expenses |
13,271.02 |
38,398.33 |
| 3 |
Total profit before exceptional items and tax |
247.66 |
901.19 |
| 4 |
Exceptional items |
(140.41) |
(140.41) |
| 5 |
Total profit before tax |
107.25 |
760.78 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7.35 |
43.56 |
| 8 |
Deferred tax |
14.63 |
261.26 |
| 9 |
Total tax expenses |
21.98 |
304.82 |
| 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 |
85.27 |
455.96 |
| 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 |
85.27 |
455.96 |
| 17 |
Other comprehensive income net of taxes |
(49.31) |
(763.43) |
| 18 |
Total Comprehensive Income for the period |
35.96 |
(307.47) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
85.23 |
455.86 |
|
Total profit or loss, attributable to non-controlling interests |
0.04 |
0.10 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(49.31) |
(763.42) |
|
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 |
533.33 |
533.33 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
1.6 |
8.55 |
|
Diluted earnings (loss) per share from continuing operations |
1.6 |
8.55 |
| 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 |
1.6 |
8.55 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.6 |
8.55 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
a) Reclaim Rubber |
12,735.27 |
36,548.05 |
| 2 |
b) Others |
1,948.22 |
5,861.56 |
| 3 |
Less: Goods and Service Tax |
(1,212.64) |
(3,328.45) |
|
Total Segment Revenue |
13,470.85 |
39,081.16 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
13,470.85 |
39,081.16 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
a) Reclaim Rubber |
1,550.68 |
4,139.16 |
| 2 |
b) Others |
(183.96) |
(154.52) |
| 3 |
Less: Goods and Service Tax |
0.00 |
0.00 |
|
Total Profit before tax |
1,366.72 |
3,984.64 |
|
i. Finance cost |
386.10 |
1,078.40 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
873.37 |
2,145.46 |
|
Profit before tax |
107.25 |
760.78 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
a) Reclaim Rubber |
19,781.27 |
19,781.27 |
| 2 |
b) Others |
18,621.10 |
18,621.10 |
| 3 |
Less: Goods and Service Tax |
0.00 |
0.00 |
|
Total Segment Asset |
38,402.37 |
38,402.37 |
|
Un-allocable Assets |
7,401.19 |
7,401.19 |
|
Net Segment Asset |
45,803.56 |
45,803.56 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
a) Reclaim Rubber |
3,299.19 |
3,299.19 |
| 2 |
b) Others |
10,885.44 |
10,885.44 |
| 3 |
Less: Goods and Service Tax |
0.00 |
0.00 |
|
Total Segment Liabilities |
14,184.63 |
14,184.63 |
|
Un-allocable Liabilities |
13,429.07 |
13,429.07 |
|
Net Segment Liabilities |
27,613.70 |
27,613.70 |
|
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 |
Items that will not be reclassified to profit or loss |
(103.86) |
(71.79) |
|
Total Amount of items that will not be reclassified to profit and loss |
(103.86) |
(71.79) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(26.14) |
(18.07) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
37.97 |
(948.40) |
|
Total Amount of items that will be reclassified to profit and loss |
37.97 |
(948.40) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
9.56 |
(238.69) |
| 5 |
Total Other comprehensive income |
(49.31) |
(763.43) |