Integrated Filing — IndAS
General information about company
| Scrip Code |
500300 |
| NSE Symbol |
GRASIM |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE047A01021 |
| Name of company |
GRASIM 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 |
10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| 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 |
10-02-2026 15:25:00 |
| End date and time of board meeting |
10-02-2026 17:24:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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 |
01-10-2025 |
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 |
44,31,197.00 |
1,24,32,963.00 |
|
Other income |
26,522.00 |
95,258.00 |
|
Total income |
44,57,719.00 |
1,25,28,221.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
8,08,174.00 |
23,28,041.00 |
| (b) |
Purchases of stock-in-trade |
2,87,899.00 |
7,43,915.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
5,783.00 |
(27,597.00) |
| (d) |
Employee benefit expense |
2,86,394.00 |
8,23,172.00 |
| (e) |
Finance costs |
93,256.00 |
2,61,781.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,97,504.00 |
5,68,423.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel Cost |
5,74,889.00 |
16,88,347.00 |
| 2 |
Freight and Handling Expenses |
5,10,021.00 |
14,54,234.00 |
| 3 |
Change in Valuation of Liability in respect of Insurance Policies |
1,96,340.00 |
4,38,336.00 |
| 4 |
Benefits Paid - Insurance Business (net) |
2,98,805.00 |
7,99,200.00 |
| 5 |
Finance Cost relating to NBFC/HFC's Business |
2,97,687.00 |
8,51,104.00 |
| 6 |
Other Expenses |
5,70,269.00 |
16,43,329.00 |
|
Total other expenses |
24,48,011.00 |
68,74,550.00 |
|
Total expenses |
41,27,021.00 |
1,15,72,285.00 |
| 3 |
Total profit before exceptional items and tax |
3,30,698.00 |
9,55,936.00 |
| 4 |
Exceptional items |
(19,993.00) |
(23,831.00) |
| 5 |
Total profit before tax |
3,10,705.00 |
9,32,105.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
76,590.00 |
2,51,634.00 |
| 8 |
Deferred tax |
5,182.00 |
37,990.00 |
| 9 |
Total tax expenses |
81,772.00 |
2,89,624.00 |
| 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 |
2,28,933.00 |
6,42,481.00 |
| 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 |
(5,638.00) |
7,325.00 |
| 16 |
Total profit (loss) for period |
2,23,295.00 |
6,49,806.00 |
| 17 |
Other comprehensive income net of taxes |
1,49,776.00 |
2,53,255.00 |
| 18 |
Total Comprehensive Income for the period |
3,73,071.00 |
9,03,061.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,03,659.00 |
3,00,874.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,19,636.00 |
3,48,932.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,53,546.00 |
2,40,699.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(3,770.00) |
12,556.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
13,611.00 |
13,611.00 |
|
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 |
15.28 |
44.35 |
|
Diluted earnings (loss) per share from continuing operations |
15.26 |
44.29 |
| 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 |
15.28 |
44.35 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
15.26 |
44.29 |
| 24 |
Debt equity ratio |
1.2600 |
1.2600 |
| 25 |
Debt service coverage ratio |
3.8900 |
3.6700 |
| 26 |
Interest service coverage ratio |
5.2900 |
5.2400 |
| 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 |
Cellulosic Fibres |
4,29,785.00 |
12,49,051.00 |
| 2 |
Chemicals |
2,34,523.00 |
7,13,442.00 |
| 3 |
Building Material |
25,17,286.00 |
71,15,911.00 |
| 4 |
Financial Services |
11,94,751.00 |
32,00,474.00 |
| 5 |
Others |
1,00,957.00 |
2,87,119.00 |
|
Total Segment Revenue |
44,77,302.00 |
1,25,65,997.00 |
|
Less: Inter segment revenue |
46,105.00 |
1,33,034.00 |
|
Revenue from operations |
44,31,197.00 |
1,24,32,963.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cellulosic Fibres |
49,121.00 |
1,16,359.00 |
| 2 |
Chemicals |
31,541.00 |
1,10,218.00 |
| 3 |
Building Material |
3,73,732.00 |
10,97,761.00 |
| 4 |
Financial Services |
1,40,578.00 |
3,81,235.00 |
| 5 |
Others |
23,438.00 |
63,769.00 |
|
Total Profit before tax |
6,18,410.00 |
17,69,342.00 |
|
i. Finance cost |
93,256.00 |
2,61,781.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,20,087.00 |
5,68,131.00 |
|
Profit before tax |
3,05,067.00 |
9,39,430.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cellulosic Fibres |
13,44,125.00 |
13,44,125.00 |
| 2 |
Chemicals |
9,39,351.00 |
9,39,351.00 |
| 3 |
Building Material |
1,52,31,632.00 |
1,52,31,632.00 |
| 4 |
Financial Services |
3,22,92,432.00 |
3,22,92,432.00 |
| 5 |
Others |
27,54,109.00 |
27,54,109.00 |
|
Total Segment Asset |
5,25,61,649.00 |
5,25,61,649.00 |
|
Un-allocable Assets |
21,40,899.00 |
21,40,899.00 |
|
Net Segment Asset |
5,47,02,548.00 |
5,47,02,548.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cellulosic Fibres |
3,60,080.00 |
3,60,080.00 |
| 2 |
Chemicals |
2,10,363.00 |
2,10,363.00 |
| 3 |
Building Material |
30,35,260.00 |
30,35,260.00 |
| 4 |
Financial Services |
2,79,69,327.00 |
2,79,69,327.00 |
| 5 |
Others |
1,22,488.00 |
1,22,488.00 |
|
Total Segment Liabilities |
3,16,97,518.00 |
3,16,97,518.00 |
|
Un-allocable Liabilities |
63,58,448.00 |
63,58,448.00 |
|
Net Segment Liabilities |
3,80,55,966.00 |
3,80,55,966.00 |
|
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 |
Items that will not be reclassified to profit or loss |
1,73,327.00 |
2,70,234.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
1,73,327.00 |
2,70,234.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
24,968.00 |
40,114.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
49.00 |
21,664.00 |
|
Total Amount of items that will be reclassified to profit and loss |
49.00 |
21,664.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(1,368.00) |
(1,471.00) |
| 5 |
Total Other comprehensive income |
1,49,776.00 |
2,53,255.00 |
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 |
B S R & Co. LLP |
Yes |
31-07-2028 |
| 2 |
KKC & Associates LLP |
Yes |
31-07-2027 |