Integrated Filing — IndAS



General information about company

Scrip Code 501455
NSE Symbol GREAVESCOT
MSEI Symbol NOTLISTED
ISIN INE224A01026
Name of company Greaves Cotton 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 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 04-08-2026   09:00:00
End date and time of board meeting 04-08-2026   13:45:00
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 01-04-2026 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 97,412.00 97,412.00
Other income 1,094.00 1,094.00
Total income 98,506.00 98,506.00
2 Expenses
(a) Cost of materials consumed 66,890.00 66,890.00
(b) Purchases of stock-in-trade 2,840.00 2,840.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,480.00) (2,480.00)
(d) Employee benefit expense 10,252.00 10,252.00
(e) Finance costs 1,201.00 1,201.00
(f) Depreciation, depletion and amortisation expense 2,821.00 2,821.00
(f) Other Expenses
1 Other Expenses 14,277.00 14,277.00
Total other expenses 14,277.00 14,277.00
Total expenses 95,801.00 95,801.00
3 Total profit before exceptional items and tax 2,705.00 2,705.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,705.00 2,705.00
6 Tax expense
7 Current tax 2,246.00 2,246.00
8 Deferred tax (157.00) (157.00)
9 Total tax expenses 2,089.00 2,089.00
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 616.00 616.00
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 616.00 616.00
17 Other comprehensive income net of taxes (93.00) (93.00)
18 Total Comprehensive Income for the period 523.00 523.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,577.00 2,577.00
Total profit or loss, attributable to non-controlling interests (1,961.00) (1,961.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,484.00 2,484.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (1,961.00) (1,961.00)
21 Details of equity share capital
Paid-up equity share capital 4,659.00 4,659.00
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 1.11 1.11
Diluted earnings (loss) per share from continuing operations 1.1 1.1
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 1.11 1.11
Diluted earnings (loss) per share from continuing and discontinued operations 1.1 1.1
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) The financial results (including notes) and limited review report is available at the website of the Company which can be accessed at https://greavescotton.com/wp-content/uploads/2026/08/GCL_OutcomeofBM_04082026sd-1.pdf



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. Engines and Engineering Products 70,531.00 70,531.00
2 b. Electric Mobility & Other Vehicles 26,982.00 26,982.00
3 c. Vehicle Finance 1,407.00 1,407.00
Total Segment Revenue 98,920.00 98,920.00
Less: Inter segment revenue 1,508.00 1,508.00
Revenue from operations 97,412.00 97,412.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. Engines and Engineering Products 10,628.00 10,628.00
2 b. Electric Mobility & Other Vehicles (4,577.00) (4,577.00)
3 c. Vehicle Finance 437.00 437.00
Total Profit before tax 6,488.00 6,488.00
i. Finance cost 1,201.00 1,201.00
ii. Other Unallocable Expenditure net off Unallocable income 2,582.00 2,582.00
Profit before tax 2,705.00 2,705.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. Engines and Engineering Products 1,80,326.00 1,80,326.00
2 b. Electric Mobility & Other Vehicles 69,496.00 69,496.00
3 c. Vehicle Finance 42,978.00 42,978.00
Total Segment Asset 2,92,800.00 2,92,800.00
Un-allocable Assets 16,114.00 16,114.00
Net Segment Asset 3,08,914.00 3,08,914.00
4 Segment Liabilities
Segment Liabilities
1 a. Engines and Engineering Products 59,576.00 59,576.00
2 b. Electric Mobility & Other Vehicles 55,257.00 55,257.00
3 c. Vehicle Finance 27,789.00 27,789.00
Total Segment Liabilities 1,42,622.00 1,42,622.00
Un-allocable Liabilities 13,985.00 13,985.00
Net Segment Liabilities 1,56,607.00 1,56,607.00
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 01-04-2026 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 Remeasurements of the defined benefit plans : Gains/(Loss) (126.00) (126.00)
Total Amount of items that will not be reclassified to profit and loss (126.00)
2 Income tax relating to items that will not be reclassified to profit or loss (33.00) (33.00)
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 0.00 0.00
5 Total Other comprehensive income (93.00) (93.00)