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 |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
12-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-07-2026 |
| 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 |
12-08-2026 12:30:00 |
| End date and time of board meeting |
12-08-2026 14:15:00 |
| 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 |
48,71,620.00 |
48,71,620.00 |
|
Other income |
30,515.00 |
30,515.00 |
|
Total income |
49,02,135.00 |
49,02,135.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
9,29,752.00 |
9,29,752.00 |
| (b) |
Purchases of stock-in-trade |
3,37,834.00 |
3,37,834.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(62,916.00) |
(62,916.00) |
| (d) |
Employee benefit expense |
3,02,590.00 |
3,02,590.00 |
| (e) |
Finance costs |
91,890.00 |
91,890.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,98,835.00 |
1,98,835.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel Cost |
6,33,670.00 |
6,33,670.00 |
| 2 |
Freight and Handling Expenses |
5,59,361.00 |
5,59,361.00 |
| 3 |
Change in Valuation of Liability in respect of Insurance Policies |
2,66,645.00 |
2,66,645.00 |
| 4 |
Benefits Paid - Insurance Business (net) |
1,86,182.00 |
1,86,182.00 |
| 5 |
Finance Cost relating to NBFC/HFC's Business |
3,37,924.00 |
3,37,924.00 |
| 6 |
Other Expenses |
6,03,345.00 |
6,03,345.00 |
|
Total other expenses |
25,87,127.00 |
25,87,127.00 |
|
Total expenses |
43,85,112.00 |
43,85,112.00 |
| 3 |
Total profit before exceptional items and tax |
5,17,023.00 |
5,17,023.00 |
| 4 |
Exceptional items |
(1,325.00) |
(1,325.00) |
| 5 |
Total profit before tax |
5,15,698.00 |
5,15,698.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,15,405.00 |
1,15,405.00 |
| 8 |
Deferred tax |
18,279.00 |
18,279.00 |
| 9 |
Total tax expenses |
1,33,684.00 |
1,33,684.00 |
| 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 |
3,82,014.00 |
3,82,014.00 |
| 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 |
2,614.00 |
2,614.00 |
| 16 |
Total profit (loss) for period |
3,84,628.00 |
3,84,628.00 |
| 17 |
Other comprehensive income net of taxes |
2,56,721.00 |
2,56,721.00 |
| 18 |
Total Comprehensive Income for the period |
6,41,349.00 |
6,41,349.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,14,591.00 |
2,14,591.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,70,037.00 |
1,70,037.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,55,171.00 |
4,55,171.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,86,178.00 |
1,86,178.00 |
| 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 |
31.64 |
31.64 |
|
Diluted earnings (loss) per share from continuing operations |
31.6 |
31.6 |
| 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 |
31.64 |
31.64 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
31.6 |
31.6 |
| 24 |
Debt equity ratio |
1.3100 |
1.3100 |
| 25 |
Debt service coverage ratio |
4.8200 |
4.8200 |
| 26 |
Interest service coverage ratio |
6.300 |
6.300 |
| 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 |
01-04-2026 |
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 |
Cellulosic Fibres |
4,53,025.00 |
4,53,025.00 |
| 2 |
Chemicals |
2,63,992.00 |
2,63,992.00 |
| 3 |
Building Material |
28,83,540.00 |
28,83,540.00 |
| 4 |
Financial Services |
12,15,467.00 |
12,15,467.00 |
| 5 |
Others |
1,12,615.00 |
1,12,615.00 |
|
Total Segment Revenue |
49,28,639.00 |
49,28,639.00 |
|
Less: Inter segment revenue |
57,019.00 |
57,019.00 |
|
Revenue from operations |
48,71,620.00 |
48,71,620.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cellulosic Fibres |
63,244.00 |
63,244.00 |
| 2 |
Chemicals |
49,070.00 |
49,070.00 |
| 3 |
Building Material |
5,00,230.00 |
5,00,230.00 |
| 4 |
Financial Services |
1,60,286.00 |
1,60,286.00 |
| 5 |
Others |
30,173.00 |
30,173.00 |
|
Total Profit before tax |
8,03,003.00 |
8,03,003.00 |
|
i. Finance cost |
91,890.00 |
91,890.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,92,801.00 |
1,92,801.00 |
|
Profit before tax |
5,18,312.00 |
5,18,312.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cellulosic Fibres |
14,35,368.00 |
14,35,368.00 |
| 2 |
Chemicals |
9,55,901.00 |
9,55,901.00 |
| 3 |
Building Material |
1,59,18,911.00 |
1,59,18,911.00 |
| 4 |
Financial Services |
3,61,59,389.00 |
3,61,59,389.00 |
| 5 |
Others |
31,36,221.00 |
31,36,221.00 |
|
Total Segment Asset |
5,76,05,790.00 |
5,76,05,790.00 |
|
Un-allocable Assets |
22,17,715.00 |
22,17,715.00 |
|
Net Segment Asset |
5,98,23,505.00 |
5,98,23,505.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cellulosic Fibres |
3,78,011.00 |
3,78,011.00 |
| 2 |
Chemicals |
2,48,655.00 |
2,48,655.00 |
| 3 |
Building Material |
31,79,984.00 |
31,79,984.00 |
| 4 |
Financial Services |
3,09,32,112.00 |
3,09,32,112.00 |
| 5 |
Others |
1,54,618.00 |
1,54,618.00 |
|
Total Segment Liabilities |
3,48,93,380.00 |
3,48,93,380.00 |
|
Un-allocable Liabilities |
68,73,782.00 |
68,73,782.00 |
|
Net Segment Liabilities |
4,17,67,162.00 |
4,17,67,162.00 |
|
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 |
Items that will not be reclassified to profit or loss |
2,77,669.00 |
2,77,669.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
2,77,669.00 |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
37,649.00 |
37,649.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
20,689.00 |
20,689.00 |
|
Total Amount of items that will be reclassified to profit and loss |
20,689.00 |
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
3,988.00 |
3,988.00 |
| 5 |
Total Other comprehensive income |
2,56,721.00 |
2,56,721.00 |
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 |