Integrated Filing — IndAS

General information about company
Scrip Code	500878
NSE Symbol	CEATLTD
MSEI Symbol	NOTLISTED
ISIN	INE482A01020
Name of company	CEAT LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Automotive tyres, tubes and flaps
Start date and time of board meeting	29-Apr-2025   14:00:00
End date and time of board meeting	29-Apr-2025   18:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	34206200000	132178700000
	Other income	45200000	175500000
	Total income	34251400000	132354200000
2	Expenses
(a)	Cost of materials consumed	21753600000	83188300000
(b)	Purchases of stock-in-trade	71700000	330100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-434300000	-1197300000
(d)	Employee benefit expense	2257100000	8562200000
(e)	Finance costs	744000000	2777900000
(f)	Depreciation, depletion and amortisation expense	1523200000	5626900000
(f)	Other Expenses
1	Other Expenses	6677300000	26554000000
	Total other expenses	6677300000	26554000000
	Total expenses	32592600000	125842100000
3	Total profit before exceptional items and tax	1658800000	6512100000
4	Exceptional items	-370400000	-296100000
5	Total profit before tax	1288400000	6216000000
6	Tax expense
7	Current tax	230200000	1138200000
8	Deferred tax	125800000	582100000
9	Total tax expenses	356000000	1720300000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	932400000	4495700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	54700000	218000000
16	Total profit (loss) for period	987100000	4713700000
17	Other comprehensive income net of taxes	-337300000	-251500000
18	Total Comprehensive Income for the period	649800000	4462200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	994900000	0
	Total profit or loss, attributable to non-controlling interests	-7800000	-7800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	657600000	4474900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-7800000	-12700000
21	Details of equity share capital
	Paid-up equity share capital	404500000	404500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		43280800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	24.6	116.85
	Diluted earnings (loss) per share from continuing operations	24.6	116.85
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	24.6	116.85
	Diluted earnings (loss) per share from continuing and discontinued operations	24.6	116.85
24	Debt equity ratio	0.0044	0.0044
25	Debt service coverage ratio	0.0079	0.0203
26	Interest service coverage ratio	0.0522	0.0492
27	Disclosure of notes on financial results		The Company has filed Audited Financial Results Standalone and Consolidated AFR for the quarter and year ended March 31 2025 along with the notes and Audit Report through Outcome of the Board Meeting held on April 29 2025

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	68570000000
	Capital work-in-progress	5066100000
	Investment property	0
	Goodwill	231100000
	Other intangible assets	1042300000
	Intangible assets under development	308900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1732900000
	Non-current financial assets
	Non-current investments	165500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	87100000
	Total non-current financial assets	252600000
	Deferred tax assets (net)	0
	Other non-current assets	599100000
	Total non-current assets	77803000000
2	Current assets
	Inventories	14115300000
	Current financial asset
	Current investments	0
	Trade receivables, current	16533100000
	Cash and cash equivalents	479400000
	Bank balance other than cash and cash equivalents	53000000
	Loans, current	0
	Other current financial assets	1124400000
	Total current financial assets	18189900000
	Current tax assets (net)	0
	Other current assets	1569400000
	Total current assets	33874600000
3	Non-current assets classified as held for sale	446300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	112123900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	404500000
	Other equity	43280800000
	Total equity attributable to owners of parent	43685300000
	Non controlling interest	77300000
	Total equity	43762600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9235600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1546400000
	Total non-current financial liabilities	10782000000
	Provisions, non-current	926800000
	Deferred tax liabilities (net)	5003500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	16712300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10047900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	863000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	26538900000
	Total Trade payable	27401900000
	Other current financial liabilities	10332800000
	Total current financial liabilities	47782600000
	Other current liabilities	2154100000
	Provisions, current	1385100000
	Current tax liabilities (Net)	327200000
	Deferred government grants, Current	0
	Total current liabilities	51649000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	68361300000
	Total equity and liabilites	112123900000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	The Company has filed Audited Financial Results Standalone and Consolidated for the quarter and year ended March 31, 2025, along with the notes and Audit Report through Outcome of the Board Meeting held on April 29, 2025.

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	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement gains /Losses on defined benefit plans	-96000000	-67900000
2	Income tax relating to above	23700000	17000000
	Total Amount of items that will not be reclassified to profit and loss	-72300000	-50900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Net movement of cash flow hedges	-321800000	-281000000
2	Net movement of foreign exchange transalation reserve	-24200000	9700000
3	Income tax relating to above	81000000	70700000
	Total Amount of items that will be reclassified to profit and loss	-265000000	-200600000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-337300000	-251500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6216000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2777900000
	Adjustments for decrease (increase) in inventories			-2610400000
	Adjustments for decrease (increase) in trade receivables, current			-3721300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-275900000
	Adjustments for decrease (increase) in other non-current assets			-3800000
	Adjustments for other financial assets, non-current			-6300000
	Adjustments for other financial assets, current			-438900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4055600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-706300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5626900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			136500000
	Adjustments for provisions, current			163400000
	Adjustments for provisions, non-current			139500000
	Adjustments for other financial liabilities, current			495800000
	Adjustments for other financial liabilities, non-current			-700000
	Adjustments for unrealised foreign exchange losses gains			27700000
	Adjustments for dividend income			0
	Adjustments for interest income			72100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			23800000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5611400000
	Net cash flows from (used in) operations			11827400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			907800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10919600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			7900000
	Purchase of property, plant and equipment			9433600000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			2200000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			164100000
	Interest received			38300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1100000
	Net cash flows from (used in) investing activities	-9224400000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			6324700000
	Repayments of borrowings			3330200000
	Payments of lease liabilities			1102000000
	Dividends paid			1213600000
	Interest paid			2446300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1767400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-72200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-72200000
	Cash and cash equivalents cash flow statement at beginning of period			551600000
	Cash and cash equivalents cash flow statement at end of period			479400000