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	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	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

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	83589100000	339056200000
	Other income	998500000	5726100000
	Total income	84587600000	344782300000
2	Expenses
(a)	Cost of materials consumed	38922600000	157939200000
(b)	Purchases of stock-in-trade	9571800000	39268600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1629300000	-2050000000
(d)	Employee benefit expense	6314600000	25972300000
(e)	Finance costs	527900000	2270200000
(f)	Depreciation, depletion and amortisation expense	3011000000	10263400000
(f)	Other Expenses
1	Other Expenses	16047400000	57864000000
	Total other expenses	16047400000	57864000000
	Total expenses	72766000000	291527700000
3	Total profit before exceptional items and tax	11821600000	53254600000
4	Exceptional items	-1829600000	-3631000000
5	Total profit before tax	9992000000	49623600000
6	Tax expense
7	Current tax	3275100000	13755900000
8	Deferred tax	-60900000	177700000
9	Total tax expenses	3214200000	13933600000
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	6777800000	35690000000
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	230500000	1407100000
16	Total profit (loss) for period	7008300000	37097100000
17	Other comprehensive income net of taxes	-291400000	1145600000
18	Total Comprehensive Income for the period	6716900000	38242700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	6921260000	36672260000
	Total profit or loss, attributable to non-controlling interests	87000000	87000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6652700000	38204800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	64200000	37900000
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		193038900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.22	38.25
	Diluted earnings (loss) per share from continuing operations	7.22	38.25
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	7.22	38.25
	Diluted earnings (loss) per share from continuing and discontinued operations	7.22	38.25
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 Consolidated Financial Results on BSE & NSE for Quarter and financial year ended 31st March, 25. Additionally, the Group is primarily engaged in the business of ‘Paints and Home Décor’. There is no separate reportable segment as per Ind AS 108 – Operating Segments.

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	86313400000
	Capital work-in-progress	12544900000
	Investment property
	Goodwill	2195800000
	Other intangible assets	3691800000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	6080000000
	Non-current financial assets
	Non-current investments	8717900000
	Trade receivables, non-current	87100000
	Loans, non-current	0
	Other non-current financial assets	8778400000
	Total non-current financial assets	17583400000
	Deferred tax assets (net)	161200000
	Other non-current assets	5226400000
	Total non-current assets	133796900000
2	Current assets
	Inventories	67192700000
	Current financial asset
	Current investments	32449600000
	Trade receivables, current	43136500000
	Cash and cash equivalents	4452800000
	Bank balance other than cash and cash equivalents	3367000000
	Loans, current	0
	Other current financial assets	11581100000
	Total current financial assets	94987000000
	Current tax assets (net)
	Other current assets	7737100000
	Total current assets	169916800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	303713700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	959200000
	Other equity	193038900000
	Total equity attributable to owners of parent	193998100000
	Non controlling interest	6592400000
	Total equity	200590500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2596200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	12032300000
	Total non-current financial liabilities	14628500000
	Provisions, non-current	2577800000
	Deferred tax liabilities (net)	4049100000
	Deferred government grants, Non-current
	Other non-current liabilities	455500000
	Total non-current liabilities	21710900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6041300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2085800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	36394200000
	Total Trade payable	38480000000
	Other current financial liabilities	30452800000
	Total current financial liabilities	74974100000
	Other current liabilities	4505800000
	Provisions, current	671500000
	Current tax liabilities (Net)	1260900000
	Deferred government grants, Current
	Total current liabilities	81412300000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	103123200000
	Total equity and liabilites	303713700000
	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)
	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	Consolidated	Consolidated
	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 or loss	42600000	2704400000
	Total Amount of items that will not be reclassified to profit and loss	42600000	2704400000
2	Income tax relating to items that will not be reclassified to profit or loss	8400000	427000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-329800000	-1122200000
	Total Amount of items that will be reclassified to profit and loss	-329800000	-1122200000
4	Income tax relating to items that will be reclassified to profit or loss	-4200000	9600000
5	Total Other comprehensive income	-291400000	1145600000

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			49623600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2270200000
	Adjustments for decrease (increase) in inventories			-8053400000
	Adjustments for decrease (increase) in trade receivables, current			2818000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			17100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			67100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1604100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			227900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10263400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2232500000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			825600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-110600000
	Adjustments for dividend income			206400000
	Adjustments for interest income			1798400000
	Adjustments for share-based payments			212500000
	Adjustments for fair value losses (gains)			-2007200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			735800000
	Other adjustments to reconcile profit (loss)			186600000
	Other adjustments for non-cash items			2494600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			8571200000
	Net cash flows from (used in) operations			58194800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13955200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			44239600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			382900000
	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			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			101000000
	Purchase of property, plant and equipment			18300700000
	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			9200000
	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			1361400000
	Interest received			1548900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6174500000
	Net cash flows from (used in) investing activities	-8741200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			346500000
	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			2198400000
	Repayments of borrowings			4275700000
	Payments of lease liabilities			3246200000
	Dividends paid			31402100000
	Interest paid			2031900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1947400000
	Net cash flows from (used in) financing activities			-37525800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2027400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-667900000
	Net increase (decrease) in cash and cash equivalents			-2695300000
	Cash and cash equivalents cash flow statement at beginning of period			36269500000
	Cash and cash equivalents cash flow statement at end of period			33574200000