Integrated Filing — IndAS



General information about company

Scrip Code 539876
NSE Symbol CROMPTON
MSEI Symbol NOTLISTED
ISIN INE299U01018
Name of company Crompton Greaves Consumer Electricals 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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   10:00:00
End date and time of board meeting 13-05-2026   15:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.crompton.co.in/pages/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,08,330.00 7,19,323.00
Other income 1,352.00 6,236.00
Total income 2,09,682.00 7,25,559.00
2 Expenses
(a) Cost of materials consumed 29,724.00 1,10,705.00
(b) Purchases of stock-in-trade 1,08,538.00 3,72,232.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,875.00 14,719.00
(d) Employee benefit expense 14,600.00 56,396.00
(e) Finance costs 911.00 4,224.00
(f) Depreciation, depletion and amortisation expense 2,678.00 10,234.00
(f) Other Expenses
1 Other Expenses 24,290.00 90,657.00
Total other expenses 24,290.00 90,657.00
Total expenses 1,86,616.00 6,59,167.00
3 Total profit before exceptional items and tax 23,066.00 66,392.00
4 Exceptional items (71,604.00) (75,485.00)
5 Total profit before tax (48,538.00) (9,093.00)
6 Tax expense
7 Current tax 6,282.00 16,130.00
8 Deferred tax (1,139.00) (892.00)
9 Total tax expenses 5,143.00 15,238.00
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 (53,681.00) (24,331.00)
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 (53,681.00) (24,331.00)
17 Other comprehensive income net of taxes (44.00) 6.00
18 Total Comprehensive Income for the period (53,725.00) (24,325.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 12,878.00 12,878.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,04,929.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -8.34 -3.78
Diluted earnings (loss) per share from continuing operations -8.34 -3.78
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 -8.34 -3.78
Diluted earnings (loss) per share from continuing and discontinued operations -8.34 -3.78
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) Please refer detailed results submitted on Stock Exchanges on May 13, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 44,097.00
Capital work-in-progress 664.00
Investment property 0.00
Goodwill 77,941.00
Other intangible assets 4,232.00
Intangible assets under development 2,019.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,24,508.00
Trade receivables, non-current 108.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,050.00
Total of other non-current financial assets 1,050.00
Total non-current financial assets 1,25,666.00
Deferred tax assets (net) 7,314.00
Other non-current assets
1 Other non-current assets 9,427.00
Total of other non-current assets 9,427.00
Total non-current assets 2,71,360.00
2 Current assets
Inventories 60,256.00
Current financial asset
Current investments 82,743.00
Trade receivables, current 1,01,507.00
Cash and cash equivalents 14,007.00
Bank balance other than cash and cash equivalents 2,996.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,714.00
Total current financial assets 2,03,967.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 28,628.00
Total of other current assets 28,628.00
Total current assets 2,92,851.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,64,211.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 12,878.00
Other equity 3,04,929.00
Total equity attributable to owners of parent 3,17,807.00
Non controlling interest
Total equity 3,17,807.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,062.00
Total Trade payable 2,062.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 2,062.00
Provisions, non-current 14,305.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 14,869.00
Total of other non-current liabilities 14,869.00
Total non-current liabilities 31,236.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 37,469.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,37,883.00
Total Trade payable 1,75,352.00
Other current financial liabilities
1 Other current financial liabilities 4,404.00
Total of other current financial liabilities 4,404.00
Total current financial liabilities 1,79,756.00
Other current liabilities 19,795.00
1 Other current liabilities 19,795.00
Total of other current liabilities 19,795.00
Provisions, current 9,774.00
Current tax liabilities (Net) 5,843.00
Deferred government grants, Current 0.00
Total current liabilities 2,15,168.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,46,404.00
Total equity and liabilites 5,64,211.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Please refer detailed results submitted on Stock Exchanges on May 13, 2026.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Electric Consumer Durables 1,76,818.00 6,11,061.00
2 (b) Lighting Products 31,512.00 1,08,262.00
Total Segment Revenue 2,08,330.00 7,19,323.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,08,330.00 7,19,323.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Electric Consumer Durables 27,235.00 80,896.00
2 (b) Lighting Products 3,842.00 14,144.00
Total Profit before tax 31,077.00 95,040.00
i. Finance cost 911.00 4,224.00
ii. Other Unallocable Expenditure net off Unallocable income 7,100.00 24,424.00
Profit before tax 23,066.00 66,392.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Electric Consumer Durables 2,00,423.00 2,00,423.00
2 (b) Lighting Products 32,648.00 32,648.00
Total Segment Asset 2,33,071.00 2,33,071.00
Un-allocable Assets 3,31,140.00 3,31,140.00
Net Segment Asset 5,64,211.00 5,64,211.00
4 Segment Liabilities
Segment Liabilities
1 (a) Electric Consumer Durables 1,85,460.00 1,85,460.00
2 (b) Lighting Products 43,434.00 43,434.00
Total Segment Liabilities 2,28,894.00 2,28,894.00
Un-allocable Liabilities 17,510.00 17,510.00
Net Segment Liabilities 2,46,404.00 2,46,404.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Please refer detailed results submitted on Stock Exchanges on May 13, 2026.



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified subsequently to profit or (loss) (59.00) 8.00
Total Amount of items that will not be reclassified to profit and loss (59.00) 8.00
2 Income tax relating to items that will not be reclassified to profit or loss (15.00) 2.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (44.00) 6.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (9,093.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,224.00
Adjustments for decrease (increase) in inventories 16,936.00
Adjustments for decrease (increase) in trade receivables, current (40,065.00)
Adjustments for decrease (increase) in trade receivables, non-current 948.00
Adjustments for decrease (increase) in other current assets (10,875.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 354.00
Adjustments for other financial assets, current (1,092.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 42,770.00
Adjustments for increase (decrease) in trade payables, non-current 468.00
Adjustments for increase (decrease) in other current liabilities 3,728.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 10,234.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 71,604.00
Adjustments for provisions, current (1,438.00)
Adjustments for provisions, non-current (3,347.00)
Adjustments for other financial liabilities, current (2,627.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 59.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,967.00
Adjustments for share-based payments 807.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (2,886.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 86,835.00
Net cash flows from (used in) operations 77,742.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 14,000.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 63,742.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 303.00
Purchase of property, plant and equipment 7,095.00
Proceeds from sales of investment property 0.00
Purchase of investment property 18,351.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 367.00
Interest received 3,273.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 11,500.00
Net cash flows from (used in) investing activities (10,003.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 237.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 30,001.00
Payments of lease liabilities 5,543.00
Dividends paid 19,316.00
Interest paid 4,489.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (59,112.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,373.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (5,373.00)
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period (5,373.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 MSKA & Associates LLP Yes 31-03-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Crompton Greaves Consumer Electricals Limited Pinnacles Lighting Project Private Limited Wholly owned Subsidiary Company Any other transaction Management Services rendered 5.00 NA 3.00 3.00 0.00
2 Crompton Greaves Consumer Electricals Limited Nexustar Lighting Project Private Limited Wholly owned Subsidiary Company Any other transaction Management Services rendered 5.00 NA 3.00 3.00 0.00
3 Crompton Greaves Consumer Electricals Limited Crompton Greaves Consumer Electricals Limited Employees' Superannuation Fund Officers of the Company are Trustees of the Trust Any other transaction Post employment benefit plans NA 40.00 7.00 6.00
4 Crompton Greaves Consumer Electricals Limited Crompton Greaves Consumer Electricals Limited Employees' Gratuity Trust Officers of the Company are Trustees of the Trust Any other transaction Post employment benefit plans NA 0.00 0.00 1,067.00
5 Crompton Greaves Consumer Electricals Limited Crompton CSR Foundation Wholly owned Subsidiary Company Any other transaction CSR activities 1,380.00 NA 901.00 0.00 0.00
6 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Any other transaction Manpower Sharing Service given 231.00 NA 112.00 0.00 0.00
7 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Any other transaction Manpower Sharing Service received 257.00 NA 20.00 0.00 0.00
8 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Sale of goods or services 3,000.00 NA 1,282.00 0.00 1,303.00
9 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Any other transaction Royalty Fee 100.00 NA 20.00 0.00 0.00
10 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Purchase of goods or services 3,082.00 NA 1,193.00 109.00 0.00
11 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Any other transaction Sharing of office spaces by butterfly 100.00 NA 10.00 0.00 0.00
12 Crompton Greaves Consumer Electricals Limited BUTTERFLY GANDHIMATHI APPLIANCE Subsidiary Company Any other transaction Employee Secondment Reimbursement 653.00 NA 255.00 0.00 0.00
Total value of transaction during the reporting period 3,839.00