Integrated Filing — IndAS

General information about company
Scrip Code	500092
NSE Symbol	CRISIL
MSEI Symbol	NOTLISTED
ISIN	INE007A01025
Name of company	Crisil 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-Apr-2025
Description of presentation currency	INR (in Actuals)
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	30-Apr-2025   09:00:00
End date and time of board meeting	30-Apr-2025   13:27:00
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
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	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	8131800000
	Other income	305900000
	Total income	8437700000
2	Expenses
(a)	Cost of materials consumed	0
(b)	Purchases of stock-in-trade	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0
(d)	Employee benefit expense	4270900000
(e)	Finance costs	55500000
(f)	Depreciation, depletion and amortisation expense	297700000
(f)	Other Expenses
1	Other Expenses	1540900000	1540900000
	Total other expenses	1540900000
	Total expenses	6165000000
3	Total profit before exceptional items and tax	2272700000
4	Exceptional items	0
5	Total profit before tax	2272700000
6	Tax expense
7	Current tax	668900000
8	Deferred tax	5400000
9	Total tax expenses	674300000
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	1598400000
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	1598400000
17	Other comprehensive income net of taxes	-507100000
18	Total Comprehensive Income for the period	1091300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1598400000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1091300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0
21	Details of equity share capital
	Paid-up equity share capital	73100000
	Face value of equity share capital	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	21.86
	Diluted earnings (loss) per share from continuing operations	21.86
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	21.86
	Diluted earnings (loss) per share from continuing and discontinued operations	21.86
24	Debt equity ratio	0
25	Debt service coverage ratio	0
26	Interest service coverage ratio	0
27	Disclosure of notes on financial results

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		Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Ratings services	2678800000	2678800000
2	Research, Analytics and Solutions	5453000000	5453000000
	Total Segment Revenue	8131800000
	Less: Inter segment revenue	0	0
	Revenue from operations	8131800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ratings services	1328600000	1328600000
2	Research, Analytics and Solutions	1005200000	1005200000
	Total Profit before tax	2333800000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	61100000	61100000
	Profit before tax	2272700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ratings services	3699500000	3699500000
2	Research, Analytics and Solutions	15781700000	15781700000
	Total Segment Asset	19481200000	19481200000
	Un-allocable Assets	19904000000	19904000000
	Net Segment Asset	39385200000	39385200000
4	Segment Liabilities
	Segment Liabilities
1	Ratings services	1860200000	1860200000
2	Research, Analytics and Solutions	6300900000	6300900000
	Total Segment Liabilities	8161100000	8161100000
	Un-allocable Liabilities	4487500000	4487500000
	Net Segment Liabilities	12648600000	12648600000
	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	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	-7700000	-7700000
2	Equity instruments through other comprehensive income	-724300000	-724300000
	Total Amount of items that will not be reclassified to profit and loss	-732000000
2	Income tax relating to items that will not be reclassified to profit or loss	-2900000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of a foreign operation	173100000	173100000
2	The effective portion of (gains)/ loss on hedging instruments in a cash flow hedge	65400000	65400000
	Total Amount of items that will be reclassified to profit and loss	238500000
4	Income tax relating to items that will be reclassified to profit or loss	16500000
5	Total Other comprehensive income	-507100000