| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-04-2026 |
| 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 | Consolidated |
| 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 | 14-05-2026 14:35:00 |
| End date and time of board meeting | 14-05-2026 17:00:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,39,835.00 | 5,20,631.00 | |
| Other income | 2,273.00 | 7,165.00 | |
| Total income | 1,42,108.00 | 5,27,796.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 53,764.00 | 1,91,176.00 |
| (b) | Purchases of stock-in-trade | 7,271.00 | 21,853.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,705.00) | (9,320.00) |
| (d) | Employee benefit expense | 24,194.00 | 95,316.00 |
| (e) | Finance costs | 625.00 | 1,876.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,453.00 | 24,679.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 13,618.00 | 51,440.00 |
| 2 | Other Expenses | 30,276.00 | 1,12,273.00 |
| Total other expenses | 43,894.00 | 1,63,713.00 | |
| Total expenses | 1,32,496.00 | 4,89,293.00 | |
| 3 | Total profit before exceptional items and tax | 9,612.00 | 38,503.00 |
| 4 | Exceptional items | (13,457.00) | (13,457.00) |
| 5 | Total profit before tax | (3,845.00) | 25,046.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,009.00 | 15,326.00 |
| 8 | Deferred tax | (2,989.00) | (3,937.00) |
| 9 | Total tax expenses | 1,020.00 | 11,389.00 |
| 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 | (4,865.00) | 13,657.00 |
| 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 | 864.00 | 3,123.00 |
| 16 | Total profit (loss) for period | (4,001.00) | 16,780.00 |
| 17 | Other comprehensive income net of taxes | 6,095.00 | 25,250.00 |
| 18 | Total Comprehensive Income for the period | 2,094.00 | 42,030.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (1,759.00) | 19,473.00 | |
| Total profit or loss, attributable to non-controlling interests | (2,242.00) | (2,693.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 3,906.00 | 43,407.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1,812.00) | (1,377.00) | |
| 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 | 3,87,840.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.93 | 10.3 | |
| Diluted earnings (loss) per share from continuing operations | -0.93 | 10.3 | |
| 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 | -0.93 | 10.3 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.93 | 10.3 | |
| 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 | 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 | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,38,922.00 | |
| Capital work-in-progress | 14,097.00 | |
| Investment property | 0.00 | |
| Goodwill | 29,749.00 | |
| Other intangible assets | 21,938.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 19,655.00 | |
| Non-current financial assets | ||
| Non-current investments | 226.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 3,010.00 |
| Total of other non-current financial assets | 3,010.00 | |
| Total non-current financial assets | 3,236.00 | |
| Deferred tax assets (net) | 13,048.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 4,342.00 |
| Total of other non-current assets | 4,342.00 | |
| Total non-current assets | 2,44,987.00 | |
| 2 | Current assets | |
| Inventories | 1,11,715.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 89,078.00 | |
| Cash and cash equivalents | 69,788.00 | |
| Bank balance other than cash and cash equivalents | 256.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,814.00 | |
| Total current financial assets | 1,60,936.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 11,417.00 |
| Total of other current assets | 11,417.00 | |
| Total current assets | 2,84,068.00 | |
| 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 | 5,29,055.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,905.00 | |
| Other equity | 3,88,077.00 | |
| Total equity attributable to owners of parent | 3,89,982.00 | |
| Non controlling interest | 10,848.00 | |
| Total equity | 4,00,830.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,578.00 | |
| 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 | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 9,010.00 |
| 2 | Other financial liabilities | 4,275.00 |
| Total of other non-current financial liabilities | 13,285.00 | |
| Total non-current financial liabilities | 15,863.00 | |
| Provisions, non-current | 3,551.00 | |
| Deferred tax liabilities (net) | 1,943.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 402.00 |
| Total of other non-current liabilities | 402.00 | |
| Total non-current liabilities | 21,759.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 27,919.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,231.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 39,973.00 | |
| Total Trade payable | 42,204.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,747.00 |
| 2 | Other financial liabilities | 10,063.00 |
| Total of other current financial liabilities | 11,810.00 | |
| Total current financial liabilities | 81,933.00 | |
| Other current liabilities | 7,710.00 | |
| 1 | Other current liabilities | 7,710.00 |
| Total of other current liabilities | 7,710.00 | |
| Provisions, current | 16,213.00 | |
| Current tax liabilities (Net) | 610.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,06,466.00 | |
| 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 | 1,28,225.00 | |
| Total equity and liabilites | 5,29,055.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Abrasives | 61,009.00 | 2,27,056.00 | ||||
| 2 | Ceramics | 35,131.00 | 1,26,804.00 | ||||
| 3 | Electrominerals | 42,728.00 | 1,63,177.00 | ||||
| 4 | Others | 4,556.00 | 17,509.00 | ||||
| Total Segment Revenue | 1,43,424.00 | 5,34,546.00 | |||||
| Less: Inter segment revenue | 5,105.00 | 19,607.00 | |||||
| Revenue from operations | 1,38,319.00 | 5,14,939.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Abrasives | 3,157.00 | 9,655.00 | ||||
| 2 | Ceramics | 6,254.00 | 25,619.00 | ||||
| 3 | Electrominerals | 1,912.00 | 9,091.00 | ||||
| 4 | Others | (106.00) | (183.00) | ||||
| Total Profit before tax | 11,217.00 | 44,182.00 | |||||
| i. Finance cost | 625.00 | 1,876.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 980.00 | 3,803.00 | |||||
| Profit before tax | 9,612.00 | 38,503.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Abrasives | 1,93,708.00 | 1,93,708.00 | ||||
| 2 | Ceramics | 1,13,868.00 | 1,13,868.00 | ||||
| 3 | Electrominerals | 1,38,168.00 | 1,38,168.00 | ||||
| 4 | Others | 83,311.00 | 83,311.00 | ||||
| Total Segment Asset | 5,29,055.00 | 5,29,055.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 5,29,055.00 | 5,29,055.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Abrasives | 35,217.00 | 35,217.00 | ||||
| 2 | Ceramics | 20,509.00 | 20,509.00 | ||||
| 3 | Electrominerals | 23,587.00 | 23,587.00 | ||||
| 4 | Others | 48,912.00 | 48,912.00 | ||||
| Total Segment Liabilities | 1,28,225.00 | 1,28,225.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,28,225.00 | 1,28,225.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Segment assets and liabilities classified under Others included un-allocable items |
|---|
| 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 | 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 | (2.00) | (507.00) |
| 2 | Equity instruments through other comprehensive income | 1.00 | 1,080.00 |
| 3 | Share of OCI in Associate and Joint Ventures, to the extent not to be reclassified to profit or loss (net of tax) | 4.00 | (9.00) |
| Total Amount of items that will not be reclassified to profit and loss | 3.00 | 564.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 46.00 | 198.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of foreign operations | 6,114.00 | 24,714.00 |
| 2 | Net gain/(loss) on Cash flow hedge | 0.00 | 12.00 |
| 3 | Share of OCI in Associate and Joint Ventures, to the extent that may be reclassified to profit or loss (net of tax) | 24.00 | 161.00 |
| Total Amount of items that will be reclassified to profit and loss | 6,138.00 | 24,887.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 3.00 |
| 5 | Total Other comprehensive income | 6,095.00 | 25,250.00 |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 25,046.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,876.00 | |||||
| Adjustments for decrease (increase) in inventories | (731.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (9,573.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,921.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (275.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 3,480.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 1,331.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 24,679.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,296.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 618.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (1,174.00) | |||||
| Adjustments for dividend income | 59.00 | |||||
| Adjustments for interest income | 4,902.00 | |||||
| Adjustments for share-based payments | 1,445.00 | |||||
| Adjustments for fair value losses (gains) | 27.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 244.00 | |||||
| Other adjustments to reconcile profit (loss) | 13,457.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 28,818.00 | |||||
| Net cash flows from (used in) operations | 53,864.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 17,129.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 36,735.00 | |||||
| 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 | 1,500.00 | |||||
| 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 | 292.00 | |||||
| Purchase of property, plant and equipment | 30,029.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 1,007.00 | |||||
| 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 | 2,939.00 | |||||
| Interest received | 4,841.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (237.00) | |||||
| Net cash flows from (used in) investing activities | (21,701.00) | |||||
| 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 | 225.00 | |||||
| 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 | 16,023.00 | |||||
| Repayments of borrowings | 511.00 | |||||
| Payments of lease liabilities | 1,210.00 | |||||
| Dividends paid | 10,116.00 | |||||
| Interest paid | 1,393.00 | |||||
| Income taxes paid (refund) | 725.00 | |||||
| Other inflows (outflows) of cash | 9,623.00 | |||||
| Net cash flows from (used in) financing activities | 11,916.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 26,950.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 5,045.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 31,995.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 37,793.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 69,788.00 | |||||
| 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 | Price Waterhouse Chartered Accountants LLP | Yes | 30-11-2026 | ||
|---|---|---|---|---|---|