Integrated Filing — IndAS
General information about company
| Scrip Code |
500092 |
| NSE Symbol |
CRISIL |
| MSEI Symbol |
LISTED |
| ISIN |
INE007A01025 |
| Name of company |
Crisil Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-01-2026 |
| Date of end of financial year |
31-12-2026 |
| Date of board meeting when results were approved |
23-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
01-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
23-10-2026 15:30:00 |
| End date and time of board meeting |
23-10-2026 16:10:00 |
| 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 |
01-07-2026 |
01-01-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,09,516.00 |
3,22,821.00 |
|
Other income |
2,575.00 |
7,468.00 |
|
Total income |
1,12,091.00 |
3,30,289.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
59,362.00 |
1,72,965.00 |
| (e) |
Finance costs |
702.00 |
2,050.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,418.00 |
12,607.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
20,004.00 |
56,240.00 |
|
Total other expenses |
20,004.00 |
56,240.00 |
|
Total expenses |
84,486.00 |
2,43,862.00 |
| 3 |
Total profit before exceptional items and tax |
27,605.00 |
86,427.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
27,605.00 |
86,427.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,925.00 |
19,506.00 |
| 8 |
Deferred tax |
(774.00) |
1,495.00 |
| 9 |
Total tax expenses |
7,151.00 |
21,001.00 |
| 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 |
20,454.00 |
65,426.00 |
| 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 |
20,454.00 |
65,426.00 |
| 17 |
Other comprehensive income net of taxes |
2,288.00 |
8,168.00 |
| 18 |
Total Comprehensive Income for the period |
22,742.00 |
73,594.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
731.00 |
731.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
27.97 |
89.47 |
|
Diluted earnings (loss) per share from continuing operations |
27.97 |
89.47 |
| 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 |
27.97 |
89.47 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
27.97 |
89.47 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 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 |
01-07-2026 |
01-01-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Ratings services |
34,563.00 |
97,339.00 |
| 2 |
Research, Analytics and Solutions |
74,989.00 |
2,25,637.00 |
|
Total Segment Revenue |
1,09,552.00 |
3,22,976.00 |
|
Less: Inter segment revenue |
36.00 |
155.00 |
|
Revenue from operations |
1,09,516.00 |
3,22,821.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ratings services |
15,519.00 |
45,330.00 |
| 2 |
Research, Analytics and Solutions |
12,932.00 |
45,338.00 |
|
Total Profit before tax |
28,451.00 |
90,668.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
846.00 |
4,241.00 |
|
Profit before tax |
27,605.00 |
86,427.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ratings services |
65,176.00 |
65,176.00 |
| 2 |
Research, Analytics and Solutions |
1,91,901.00 |
1,91,901.00 |
|
Total Segment Asset |
2,57,077.00 |
2,57,077.00 |
|
Un-allocable Assets |
2,67,231.00 |
2,67,231.00 |
|
Net Segment Asset |
5,24,308.00 |
5,24,308.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ratings services |
45,604.00 |
45,604.00 |
| 2 |
Research, Analytics and Solutions |
85,972.00 |
85,972.00 |
|
Total Segment Liabilities |
1,31,576.00 |
1,31,576.00 |
|
Un-allocable Liabilities |
50,167.00 |
50,167.00 |
|
Net Segment Liabilities |
1,81,743.00 |
1,81,743.00 |
|
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 |
01-07-2026 |
01-01-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
191.00 |
427.00 |
| 2 |
Equity instruments through other comprehensive income |
(535.00) |
1,078.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(344.00) |
1,505.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
98.00 |
199.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences in translating the financial statements of a foreign operation |
2,202.00 |
6,629.00 |
| 2 |
The effective portion of (gains)/ loss on hedging instruments in a cash flow hedge |
705.00 |
311.00 |
|
Total Amount of items that will be reclassified to profit and loss |
2,907.00 |
6,940.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
177.00 |
78.00 |
| 5 |
Total Other comprehensive income |
2,288.00 |
8,168.00 |