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-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	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	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   10:00:00
End date and time of board meeting	30-Apr-2025   11:00:00
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
The Company does not have any loans or debt securities as at 31 March 2025

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	4005600000
	Other income	1144600000
	Total income	5150200000
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	2058500000
(e)	Finance costs	48900000
(f)	Depreciation, depletion and amortisation expense	192600000
(f)	Other Expenses
1	Other Expenses	1336500000	1336500000
	Total other expenses	1336500000
	Total expenses	3636500000
3	Total profit before exceptional items and tax	1513700000
4	Exceptional items	0
5	Total profit before tax	1513700000
6	Tax expense
7	Current tax	257000000
8	Deferred tax	-44500000
9	Total tax expenses	212500000
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	1301200000
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	1301200000
17	Other comprehensive income net of taxes	-678100000
18	Total Comprehensive Income for the period	623100000
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	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	17.79
	Diluted earnings (loss) per share from continuing operations	17.79
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	17.79
	Diluted earnings (loss) per share from continuing and discontinued operations	17.79
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		Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue	0	0
	Revenue from operations	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Remeasurements of the defined benefit plans	-5000000	-5000000
2	Equity instruments through other comprehensive income	-724300000	-724300000
	Total Amount of items that will not be reclassified to profit and loss	-729300000
2	Income tax relating to items that will not be reclassified to profit or loss	-2200000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of a foreign operation	100000	100000
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	65500000
4	Income tax relating to items that will be reclassified to profit or loss	16500000
5	Total Other comprehensive income	-678100000