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	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	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

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	8228300000	29184400000
	Other income	122800000	546600000
	Total income	8351100000	29731000000
2	Expenses
(a)	Cost of materials consumed	4992000000	18536400000
(b)	Purchases of stock-in-trade	675800000	1687700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5100000	-348500000
(d)	Employee benefit expense	803800000	3252600000
(e)	Finance costs	59200000	162800000
(f)	Depreciation, depletion and amortisation expense	252700000	1034800000
(f)	Other Expenses
1	Other Expenses	1294200000	4698900000
	Total other expenses	1294200000	4698900000
	Total expenses	8082800000	29024700000
3	Total profit before exceptional items and tax	268300000	706300000
4	Exceptional items	0	18700000
5	Total profit before tax	268300000	725000000
6	Tax expense
7	Current tax	270700000	836700000
8	Deferred tax	-17700000	-48900000
9	Total tax expenses	253000000	787800000
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	15300000	-62800000
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	15300000	-62800000
17	Other comprehensive income net of taxes	1900000	4500000
18	Total Comprehensive Income for the period	17200000	-58300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	240500000	584000000
	Total profit or loss, attributable to non-controlling interests	-225200000	-225200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	241800000	586300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-224600000	-644600000
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		13590800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.03	2.51
	Diluted earnings (loss) per share from continuing operations	1.03	2.5
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	1.03	2.51
	Diluted earnings (loss) per share from continuing and discontinued operations	1.03	2.5
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4043100000
	Capital work-in-progress	182500000
	Investment property	0
	Goodwill	2118200000
	Other intangible assets	2302000000
	Intangible assets under development	250600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	458200000
	Total non-current financial assets	460700000
	Deferred tax assets (net)	205200000
	Other non-current assets	1396600000
	Total non-current assets	10958900000
2	Current assets
	Inventories	3355400000
	Current financial asset
	Current investments	1204200000
	Trade receivables, current	3344600000
	Cash and cash equivalents	1350300000
	Bank balance other than cash and cash equivalents	666800000
	Loans, current	0
	Other current financial assets	3504800000
	Total current financial assets	10070700000
	Current tax assets (net)	0
	Other current assets	1131100000
	Total current assets	14557200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25516100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	465000000
	Other equity	13590800000
	Total equity attributable to owners of parent	14055800000
	Non controlling interest	1796700000
	Total equity	15852500000
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	170200000
	Total non-current financial liabilities	170200000
	Provisions, non-current	58200000
	Deferred tax liabilities (net)	378000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	447200000
	Total non-current liabilities	1053600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	532600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1023400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4197600000
	Total Trade payable	5221000000
	Other current financial liabilities	1041300000
	Total current financial liabilities	6794900000
	Other current liabilities	730300000
	Provisions, current	1032400000
	Current tax liabilities (Net)	52400000
	Deferred government grants, Current	0
	Total current liabilities	8610000000
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	9663600000
	Total equity and liabilites	25516100000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a. Engines	5239900000	17956500000
2	b. Electric Mobility & Other Vehicles	1692900000	6502600000
3	c. Cables & Control Levers	704700000	2499400000
4	d. Others	590800000	2225900000
	Total Segment Revenue	8228300000	29184400000
	Less: Inter segment revenue	0	0
	Revenue from operations	8228300000	29184400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a. Engines	938200000	3033800000
2	b. Electric Mobility & Other Vehicles	-696100000	-2230000000
3	c. Cables & Control Levers	202500000	721100000
4	d. Others	-54000000	-255000000
	Total Profit before tax	390600000	1269900000
	i. Finance cost	59200000	59200000
	ii. Other Unallocable Expenditure net off Unallocable income	63100000	63100000
	Profit before tax	268300000	725000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a. Engines	6963300000	6963300000
2	b. Electric Mobility & Other Vehicles	6728100000	6728100000
3	c. Cables & Control Levers	4578600000	4578600000
4	d. Others	2150400000	2150400000
	Total Segment Asset	20420400000	20420400000
	Un-allocable Assets	5095700000	5095700000
	Net Segment Asset	25516100000	25516100000
4	Segment Liabilities
	Segment Liabilities
1	a. Engines	4091600000	4091600000
2	b. Electric Mobility & Other Vehicles	3592400000	3592400000
3	c. Cables & Control Levers	376800000	376800000
4	d. Others	423000000	423000000
	Total Segment Liabilities	8483800000	8483800000
	Un-allocable Liabilities	1179800000	1179800000
	Net Segment Liabilities	9663600000	9663600000
	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	Remeasurements of defined benefit plans : Gain / (Loss)	1600000	3700000
	Total Amount of items that will not be reclassified to profit and loss	1600000	3700000
2	Income tax relating to items that will not be reclassified to profit or loss	-300000	-800000
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	1900000	4500000

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			725000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			162800000
	Adjustments for decrease (increase) in inventories			-594200000
	Adjustments for decrease (increase) in trade receivables, current			-993700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1107700000
	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			1734600000
	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			1034800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			219000000
	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			5300000
	Adjustments for dividend income			0
	Adjustments for interest income			290900000
	Adjustments for share-based payments			-38000000
	Adjustments for fair value losses (gains)			-132300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-52700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-7400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-60400000
	Net cash flows from (used in) operations			664600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			889800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-225200000
	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			759000000
	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			29000000
	Purchase of property, plant and equipment			422500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			395900000
	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			4016700000
	Purchase of other long-term assets			2808400000
	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			0
	Interest received			306500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			530700000
	Net cash flows from (used in) investing activities	497100000
	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			294900000
	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			39200000
	Repayments of borrowings			0
	Payments of lease liabilities			135000000
	Dividends paid			465000000
	Interest paid			134900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-399800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-127900000
	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			-127900000
	Cash and cash equivalents cash flow statement at beginning of period			1478200000
	Cash and cash equivalents cash flow statement at end of period			1350300000