Integrated Filing — IndAS

General information about company
Scrip Code	500820
NSE Symbol	ASIANPAINT
MSEI Symbol	NOTLISTED
ISIN	INE021A01026
Name of company	Asian Paints 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Mar-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	Single segment
Description of single segment	Paints and Home Décor
Start date and time of board meeting	08-May-2025   09:00:00
End date and time of board meeting	08-May-2025   15:00:00
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	2025-03-27
Indicate Company website link for updated RPT policy of the Company	https://www.asianpaints.com/more/investors/investors-landing-page.html?q=codes-and-policies
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
Not Applicable n

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	71924100000	295526500000
	Other income	1380400000	7701500000
	Total income	73304500000	303228000000
2	Expenses
(a)	Cost of materials consumed	32080400000	132383200000
(b)	Purchases of stock-in-trade	9015900000	37339900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1688400000	-1804700000
(d)	Employee benefit expense	4810600000	20135800000
(e)	Finance costs	340400000	1437700000
(f)	Depreciation, depletion and amortisation expense	2694200000	9018500000
(f)	Other Expenses
1	Other Expenses	14463300000	51949500000
	Total other expenses	14463300000	51949500000
	Total expenses	61716400000	250459900000
3	Total profit before exceptional items and tax	11588100000	52768100000
4	Exceptional items	-1798100000	-3796300000
5	Total profit before tax	9790000000	48971800000
6	Tax expense
7	Current tax	3096900000	13067000000
8	Deferred tax	-249700000	56000000
9	Total tax expenses	2847200000	13123000000
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	6942800000	35848800000
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	6942800000	35848800000
17	Other comprehensive income net of taxes	29900000	2335000000
18	Total Comprehensive Income for the period	6972700000	38183800000
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	959200000	959200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		188875600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.24	37.39
	Diluted earnings (loss) per share from continuing operations	7.24	37.39
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	7.24	37.39
	Diluted earnings (loss) per share from continuing and discontinued operations	7.24	37.39
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer to notes uploaded for Standalone financial results on BSE & NSE for Quarter and Financial Year ended 31st Mar 25. The Company is primarily engaged in the business of ‘Paints and Décor’. There is no separate reportable segment as per Ind AS 108 – Operating Segments. n

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	77976200000
	Capital work-in-progress	3861500000
	Investment property	0
	Goodwill	472700000
	Other intangible assets	857800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	29298400000
	Trade receivables, non-current	73500000
	Loans, non-current	0
	Other non-current financial assets	8543900000
	Total non-current financial assets	37915800000
	Deferred tax assets (net)	1842800000
	Other non-current assets	724900000
	Total non-current assets	123651700000
2	Current assets
	Inventories	58482300000
	Current financial asset
	Current investments	31136700000
	Trade receivables, current	31975500000
	Cash and cash equivalents	1761900000
	Bank balance other than cash and cash equivalents	260900000
	Loans, current	0
	Other current financial assets	12652700000
	Total current financial assets	77787700000
	Current tax assets (net)	0
	Other current assets	6609400000
	Total current assets	142879400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	266531100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	959200000
	Other equity	188875600000
	Total equity attributable to owners of parent	189834800000
	Non controlling interest
	Total equity	189834800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	372500000
	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	414700000
	Total non-current financial liabilities	787200000
	Provisions, non-current	1911300000
	Deferred tax liabilities (net)	2372200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	9463600000
	Total non-current liabilities	14534300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1801300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	29435600000
	Total Trade payable	31236900000
	Other current financial liabilities	25634800000
	Total current financial liabilities	56893200000
	Other current liabilities	3803300000
	Provisions, current	512600000
	Current tax liabilities (Net)	952900000
	Deferred government grants, Current	0
	Total current liabilities	62162000000
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	76696300000
	Total equity and liabilites	266531100000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit and loss	64900000	2737700000
	Total Amount of items that will not be reclassified to profit and loss	64900000	2737700000
2	Income tax relating to items that will not be reclassified to profit or loss	9700000	429800000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit and loss	-29500000	36700000
	Total Amount of items that will be reclassified to profit and loss	-29500000	36700000
4	Income tax relating to items that will be reclassified to profit or loss	-4200000	9600000
5	Total Other comprehensive income	29900000	2335000000

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			48971800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1437700000
	Adjustments for decrease (increase) in inventories			-6926400000
	Adjustments for decrease (increase) in trade receivables, current			2592700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-86800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			29700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-3182400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			32800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9018500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2018400000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1496800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-99600000
	Adjustments for dividend income			1462400000
	Adjustments for interest income			1553200000
	Adjustments for share-based payments			182300000
	Adjustments for fair value losses (gains)			-95500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-95000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2443000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5750600000
	Net cash flows from (used in) operations			54722400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13064800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			41657600000
	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			6979400000
	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			81600000
	Purchase of property, plant and equipment			10671700000
	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			5000000
	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			1398400000
	Interest received			1277000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6574400000
	Net cash flows from (used in) investing activities	-8324700000
	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			369200000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			568600000
	Payments of lease liabilities			2670500000
	Dividends paid			31079100000
	Interest paid			1416800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1947400000
	Net cash flows from (used in) financing activities			-34156800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-823900000
	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			-823900000
	Cash and cash equivalents cash flow statement at beginning of period			31576500000
	Cash and cash equivalents cash flow statement at end of period			30752600000