Integrated Filing — IndAS

General information about company
Scrip Code	501455
NSE Symbol	GREAVESCOT
MSEI Symbol	NOTLISTED
ISIN	INE224A01026
Name of company	Greaves Cotton 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   09:30:00
End date and time of board meeting	30-Apr-2025   13:00:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://greavescotton.com/wp-content/uploads/2023/07/Draft-RPT-Policy-12.05.2023.pdf
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
No default, therefore 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	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	Standalone	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	5734100000	19880200000
	Other income	93900000	393800000
	Total income	5828000000	20274000000
2	Expenses
(a)	Cost of materials consumed	3532200000	12251400000
(b)	Purchases of stock-in-trade	350100000	1360900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-21700000	-250000000
(d)	Employee benefit expense	404700000	1696600000
(e)	Finance costs	2900000	16900000
(f)	Depreciation, depletion and amortisation expense	104700000	456900000
(f)	Other Expenses
1	Other Expenses	625700000	2221000000
	Total other expenses	625700000	2221000000
	Total expenses	4998600000	17753700000
3	Total profit before exceptional items and tax	829400000	2520300000
4	Exceptional items	0	-20500000
5	Total profit before tax	829400000	2499800000
6	Tax expense
7	Current tax	210200000	640200000
8	Deferred tax	1100000	900000
9	Total tax expenses	211300000	641100000
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	618100000	1858700000
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	0	0
16	Total profit (loss) for period	618100000	1858700000
17	Other comprehensive income net of taxes	0	-300000
18	Total Comprehensive Income for the period	618100000	1858400000
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	465000000	465000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		14086200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.66	8
	Diluted earnings (loss) per share from continuing operations	2.65	7.96
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	2.66	8
	Diluted earnings (loss) per share from continuing and discontinued operations	2.65	7.96
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		Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges available at https://nsearchives.nseindia.com/corporate/GREAVESCOT_30042025131147_GCL_-_SE_INtimation_financial_results_signed_final.pdf.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1937300000
	Capital work-in-progress	119900000
	Investment property	0
	Goodwill	0
	Other intangible assets	652600000
	Intangible assets under development	196300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6336800000
	Trade receivables, non-current	0
	Loans, non-current	84000000
	Other non-current financial assets	290400000
	Total non-current financial assets	6711200000
	Deferred tax assets (net)	204300000
	Other non-current assets	721200000
	Total non-current assets	10542800000
2	Current assets
	Inventories	2052300000
	Current financial asset
	Current investments	306000000
	Trade receivables, current	2856700000
	Cash and cash equivalents	1079900000
	Bank balance other than cash and cash equivalents	17400000
	Loans, current	0
	Other current financial assets	2492900000
	Total current financial assets	6752900000
	Current tax assets (net)	0
	Other current assets	321200000
	Total current assets	9126400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19669200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	465000000
	Other equity	14086200000
	Total equity attributable to owners of parent	14551200000
	Non controlling interest
	Total equity	14551200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	62400000
	Total non-current financial liabilities	62400000
	Provisions, non-current	5600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	447200000
	Total non-current liabilities	515200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	558900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2807200000
	Total Trade payable	3366100000
	Other current financial liabilities	459100000
	Total current financial liabilities	3825200000
	Other current liabilities	195500000
	Provisions, current	529700000
	Current tax liabilities (Net)	52400000
	Deferred government grants, Current	0
	Total current liabilities	4602800000
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	5118000000
	Total equity and liabilites	19669200000
	Disclosure of notes on assets and liabilities

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Others	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Others	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Others	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Others	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	For segment reporting - The Statutory Auditor of the Company prepare and share segment wise reporting on consolidated basis. Request you to refer consolidated XML file of financial results for segment wise reporting.

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	Standalone	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 : Gains/(Loss)	0	-400000
	Total Amount of items that will not be reclassified to profit and loss	0	-400000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-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	0	0
5	Total Other comprehensive income	0	-300000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2499800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			16900000
	Adjustments for decrease (increase) in inventories			-672000000
	Adjustments for decrease (increase) in trade receivables, current			-854000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-214300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			711500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			456900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			142600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			3600000
	Adjustments for dividend income			0
	Adjustments for interest income			278900000
	Adjustments for share-based payments			15800000
	Adjustments for fair value losses (gains)			-18000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-14300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-7300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-711500000
	Net cash flows from (used in) operations			1788300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			670500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1117800000
	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			1894300000
	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			28900000
	Purchase of property, plant and equipment			294100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			246100000
	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			3666800000
	Purchase of other long-term assets			2308700000
	Cash advances and loans made to other parties			394000000
	Cash receipts from repayment of advances and loans made to other parties			640000000
	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			0
	Interest received			284600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			16900000
	Net cash flows from (used in) investing activities	-500000000
	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			1000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			70600000
	Dividends paid			465000000
	Interest paid			3400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-538000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			79800000
	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			79800000
	Cash and cash equivalents cash flow statement at beginning of period			1000100000
	Cash and cash equivalents cash flow statement at end of period			1079900000