Integrated Filing — IndAS

General information about company
Scrip Code	500870
NSE Symbol	CASTROLIND
MSEI Symbol	NOTLISTED
ISIN	INE172A01027
Name of company	CASTROL INDIA LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	First quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Lubricants
Start date and time of board meeting	28-Apr-2025   14:30:00
End date and time of board meeting	28-Apr-2025   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	14220000000
	Other income	322400000
	Total income	14542400000
2	Expenses
(a)	Cost of materials consumed	7059200000
(b)	Purchases of stock-in-trade	687700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-359700000
(d)	Employee benefit expense	675000000
(e)	Finance costs	23300000
(f)	Depreciation, depletion and amortisation expense	245500000
(f)	Other Expenses
1	Other expenses	3084200000	3084200000
	Total other expenses	3084200000
	Total expenses	11415200000
3	Total profit before exceptional items and tax	3127200000
4	Exceptional items	0
5	Total profit before tax	3127200000
6	Tax expense
7	Current tax	816200000
8	Deferred tax	-23600000
9	Total tax expenses	792600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	2334600000
12	Profit (loss) from discontinued operations before tax	0
13	Tax expense of discontinued operations	0
14	Net profit (loss) from discontinued operation after tax	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0
16	Total profit (loss) for period	2334600000
17	Other comprehensive income net of taxes	-300000
18	Total Comprehensive Income for the period	2334300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	4945600000
	Face value of equity share capital	5
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	2.36
	Diluted earnings (loss) per share from continuing operations	2.36
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0
	Diluted earnings (loss) per share from discontinued operations	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.36
	Diluted earnings (loss) per share from continuing and discontinued operations	2.36
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Financial Results have been prepared and published in accordance with the Indian Accounting Standards Section 133 of the Companies Act 2013 read with Rules framed thereunder and Regulation 33 of SEBI Listing Regulations as amended from time to time. n n2. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 28 April 2025. n n3. The above results have been subjected to Limited Review by the Statutory Auditors of the Company. n n4. The Company s business segment consists of a single segment of Lubricants in accordance with the requirements of Indian Accounting Standard Ind AS 108 Operating Segment. Accordingly no separate segment information has been provided. n n5. The figures of the quarter ended 31 December 2024 are the balancing figures between audited figures in respect of the full financial year ended 2024 and the published year to date figures subject to limited review upto 30 September 2024. n n6. For the financial year 2024 the Board of Directors of the Company in its meeting held on 3 February 2025 had recommended a final dividend of Rs 9.5 per share which included a Special Dividend of Rs 4.5 per share. The same was approved by shareholders at the Annual General Meeting of the Company held on 25 March 2025 and paid in April 2025.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement (losses) / gains on defined benefit plans	-400000	-400000
	Total Amount of items that will not be reclassified to profit and loss	-400000
2	Income tax relating to items that will not be reclassified to profit or loss	-100000
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
5	Total Other comprehensive income	-300000