Integrated Filing — IndAS



General information about company

Scrip Code 509152
NSE Symbol GRPLTD
MSEI Symbol GRPLTD
ISIN INE137I01015
Name of company GRP Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-07-2026   14:30:00
End date and time of board meeting 23-07-2026   16:30:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 15,683.08 15,683.08
Other income 46.05 46.05
Total income 15,729.13 15,729.13
2 Expenses
(a) Cost of materials consumed 8,493.26 8,493.26
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (360.72) (360.72)
(d) Employee benefit expense 1,663.54 1,663.54
(e) Finance costs 395.80 395.80
(f) Depreciation, depletion and amortisation expense 499.16 499.16
(f) Other Expenses
1 Other Expenses 4,196.89 4,196.89
Total other expenses 4,196.89 4,196.89
Total expenses 14,887.93 14,887.93
3 Total profit before exceptional items and tax 841.20 841.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 841.20 841.20
6 Tax expense
7 Current tax 371.38 371.38
8 Deferred tax 49.98 49.98
9 Total tax expenses 421.36 421.36
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 419.84 419.84
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 419.84 419.84
17 Other comprehensive income net of taxes 97.42 97.42
18 Total Comprehensive Income for the period 517.26 517.26
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 419.81 419.81
Total profit or loss, attributable to non-controlling interests 0.03 0.03
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 517.23 517.23
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.03 0.03
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 7.87 7.87
Diluted earnings (loss) per share from continuing operations 7.87 7.87
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 7.87 7.87
Diluted earnings (loss) per share from continuing and discontinued operations 7.87 7.87
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) NOTES 1 These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. 2 The above results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 23rd July, 2026 and the same was subjected to Limited Review by the Statutory Auditors of the Company, as required under Regulation 33 of SEBI (Listing Obligations and Disclosures requirements) Regulations, 2015. 3 Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the Group’s performance and allocates resources based on an analysis of various performance indicators of the business segments in which the Group operates. Based on an internal assessment of the business carried out, the Group has renamed its reportable segment to 'Rubber Recycling' and smaller business segments not separately reportable have been grouped under the heading 'Others'. Accordingly, the previous period figures are regrouped as required. 4 The Parent Company had reserved for issuance 160,000 Equity Shares of Rs. 10/-each, for offering to the eligible employees of the Parent Company and its Subsidiaries under an Employees Stock Option Scheme (ESOS-2024). During the quarter, the Parent Company granted an additional 52,530 stock options under the second tranche of ESOS-2024 to eligible employees at an exercise price of Rs.1,756 per option. The options will vest over a maximum period of four years from the date of grant, subject to specified vesting conditions. 5 The figures for the preceding quarter ended 31st March, 2026 as reported in these financial results, are the balancing figure between audited figures in respect of the full financial year ended 31st March, 2026 and published year-to date unaudited figures upto the end of third quarter of that financial year. 6 Figures for the previous period are regrouped/reclassified wherever necessary, to make them comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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) Rubber Recycling 14,956.54 14,956.54
2 b) Others 2,062.38 2,062.38
3 Less: Goods and Service Tax (1,335.84) (1,335.84)
Total Segment Revenue 15,683.08 15,683.08
Less: Inter segment revenue 0.00 0.00
Revenue from operations 15,683.08 15,683.08
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Rubber Recycling 1,957.17 1,957.17
2 b) Others 220.41 220.41
3 Less: Goods and Service Tax 0.00 0.00
Total Profit before tax 2,177.58 2,177.58
i. Finance cost 395.80 395.80
ii. Other Unallocable Expenditure net off Unallocable income 940.58 940.58
Profit before tax 841.20 841.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Rubber Recycling 35,099.86 35,099.86
2 b) Others 6,517.97 6,517.97
3 Less: Goods and Service Tax 0.00 0.00
Total Segment Asset 41,617.83 41,617.83
Un-allocable Assets 5,309.55 5,309.55
Net Segment Asset 46,927.38 46,927.38
4 Segment Liabilities
Segment Liabilities
1 a) Rubber Recycling 11,312.85 11,312.85
2 b) Others 3,590.44 3,590.44
3 Less: Goods and Service Tax 0.00 0.00
Total Segment Liabilities 14,903.29 14,903.29
Un-allocable Liabilities 13,662.46 13,662.46
Net Segment Liabilities 28,565.75 28,565.75
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 2.56 2.56
Total Amount of items that will not be reclassified to profit and loss 2.56
2 Income tax relating to items that will not be reclassified to profit or loss 0.65 0.65
3 Amount of items that will be reclassified to profit and loss
1 tems that will be reclassified to profit or loss 127.63 127.63
Total Amount of items that will be reclassified to profit and loss 127.63
4 Income tax relating to items that will be reclassified to profit or loss 32.12 32.12
5 Total Other comprehensive income 97.42 97.42





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 No
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 Rajendra & Co. Yes 31-08-2027